Corporate governance mechanisms and accounting conservatism: evidence from Egypt
Corporate governance mechanisms and accounting conservatism: evidence from Egypt
Purpose: This paper investigates the effect of corporate governance (CG) mechanisms (board size, board independence, separation of chairman and CEO roles, and external auditor type) on accounting conservatism in Egypt.
Design/methodology/approach: Archival data relating to CG and accounting conservatism are collected and analysed using multivariate regression techniques.
Findings: The findings indicate that board independence is positively associated with accounting conservatism. By contrast, board size and auditor type are negatively associated with accounting conservatism, while separating the chairperson and CEO roles has no significant relationship with accounting conservatism.
Originality/value: To the best of our knowledge, this is one of the first empirical attempts at providing evidence on the relationship between corporate governance and accounting conservatism in Egypt.
Corporate governance, accounting conservatism, Egypt
386-407
Nasr, Mahmoud Abdelhamid Mahmoud
34ccec15-cdf4-43ba-a2fe-3bdb1426b3d9
Ntim, Collins G.
1f344edc-8005-4e96-8972-d56c4dade46b
22 July 2018
Nasr, Mahmoud Abdelhamid Mahmoud
34ccec15-cdf4-43ba-a2fe-3bdb1426b3d9
Ntim, Collins G.
1f344edc-8005-4e96-8972-d56c4dade46b
Nasr, Mahmoud Abdelhamid Mahmoud and Ntim, Collins G.
(2018)
Corporate governance mechanisms and accounting conservatism: evidence from Egypt.
Corporate Governance, 18 (3), .
(doi:10.1108/CG-05-2017-0108).
Abstract
Purpose: This paper investigates the effect of corporate governance (CG) mechanisms (board size, board independence, separation of chairman and CEO roles, and external auditor type) on accounting conservatism in Egypt.
Design/methodology/approach: Archival data relating to CG and accounting conservatism are collected and analysed using multivariate regression techniques.
Findings: The findings indicate that board independence is positively associated with accounting conservatism. By contrast, board size and auditor type are negatively associated with accounting conservatism, while separating the chairperson and CEO roles has no significant relationship with accounting conservatism.
Originality/value: To the best of our knowledge, this is one of the first empirical attempts at providing evidence on the relationship between corporate governance and accounting conservatism in Egypt.
Text
CG with Nasr 1_December_2017
- Accepted Manuscript
More information
Accepted/In Press date: 30 November 2017
e-pub ahead of print date: 7 February 2018
Published date: 22 July 2018
Keywords:
Corporate governance, accounting conservatism, Egypt
Identifiers
Local EPrints ID: 416159
URI: http://eprints.soton.ac.uk/id/eprint/416159
ISSN: 1472-0701
PURE UUID: c82ec208-72e4-4947-967b-91b7f33152a8
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Date deposited: 06 Dec 2017 17:30
Last modified: 16 Mar 2024 05:59
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Author:
Mahmoud Abdelhamid Mahmoud Nasr
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