<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>The paper explores the association between corporate governance attributes and the extent of accounting conservatism apparent in Chinese listed companies’ financial reporting. The findings demonstrate that significant positive association exists between board independence, board size and accounting conservatism in Chinese information technology companies. Conversely, CEO duality, management shareholding and the shareholding ratio of the largest shareholder significantly negatively correlated with accounting conservatism. To the best of the author’s knowledge, this is one of the first empirical papers revealing the evidence on the relationship between corporate governance attributes and accounting conservatism in China. Overall, the author’s findings match up with the assertion that accounting conservatism assists directors in reducing agency costs of firms.</p>
</abstract>

The paper explores the association between corporate governance attributes and the extent of accounting conservatism apparent in Chinese listed companies’ financial reporting. The findings demonstrate that significant positive association exists between board independence, board size and accounting conservatism in Chinese information technology companies. Conversely, CEO duality, management shareholding and the shareholding ratio of the largest shareholder significantly negatively correlated with accounting conservatism. To the best of the author’s knowledge, this is one of the first empirical papers revealing the evidence on the relationship between corporate governance attributes and accounting conservatism in China. Overall, the author’s findings match up with the assertion that accounting conservatism assists directors in reducing agency costs of firms.

Corporate Governance Attributes and Accounting Conservatism: Evidence from China

Kharkiv Petro Vasylenko National Technical University of Agriculture

Studies in Business and Economics

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"Corporate Governance Attributes and Accounting Conservatism: Evidence from China"}

The paper explores the association between corporate governance attributes and the extent of accounting conservatism apparent in Chinese listed companies’...

Corporate Governance Attributes and Accounting Conservatism: Evidence from China

Publié en ligne: 24 janv. 2022

Pages: 173 - 189

DOI: https://doi.org/10.2478/sbe-2021-0053

Mots clés
China, corporate governance, accounting conservatism, board structure, ownership structure

© 2021 Pasko Oleh et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Corporate Governance Attributes and Accounting Conservatism: Evidence from China

Publié en ligne: 24 janv. 2022

Pages: 173 - 189

DOI: https://doi.org/10.2478/sbe-2021-0053

Mots clésChina, corporate governance, accounting conservatism, board structure, ownership structure

© 2021 Pasko Oleh et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Mots clés
China, corporate governance, accounting conservatism, board structure, ownership structure