Accounting Conservatism and Corporate Governance: Firm-Level Evidence From Turkey

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Author(s): Ahmet Özcan (Adana Alparslan Türkeş Science and Technology University, Turkey)
Copyright: 2021
Pages: 12
Source title: Comparative Research on Earnings Management, Corporate Governance, and Economic Value
Source Author(s)/Editor(s): Elisabete S. Vieira (University of Aveiro, Portugal), Mara Madaleno (University of Aveiro, Portugal)and Graça Azevedo (University of Aveiro, Portugal)
DOI: 10.4018/978-1-7998-7596-3.ch014

Keywords: Accounting and Finance / Business & Management / Business Science Reference / Management Science

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Abstract

In this chapter, the impacts of corporate governance mechanisms on accounting conservatism are examined by using a sample that includes 85 non-financial firms quoted in Borsa Istanbul during the years of 2013 to 2018. The results of empirical analysis indicate that board size, board independency, institutional ownership, and firm size are positively related with accounting conservatism. However, leverage is negatively related with accounting conservatism, while there is no statistically significant association between CEO duality and accounting conservatism. This chapter contributes to limited literature on the association between accounting conservatism practices and corporate governance in the emerging market.

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Accounting Conservatism and Corporate Governance: Firm-Level Evidence From Turkey

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