Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence

By Juan Manuel García Lara, Beatriz García Osma, Fernando Penalva. 2007

223 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/8b012de69297518f6b262928f8b6727577df4ed7

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Citations in the corpus

The implications of research on accounting conservatism for accounting standard setting (2015, background): “Giner and Rees (2001) and Garcı́a Lara and Mora (2004) also compare the level of unconditional conservatism in UK against European code law countries and find that unconditional conservatism is greater in code law European countries than in the UK.”
The Influence of Board Size on Intellectual Capital Disclosure by Kenyan Listed Firms (2010, unknown): “The Olivencia report in Spain suggested that the optimal number of directors is between five and 15 ( Garcia Lara et al. , 2007”
The Impact of Corporate Governance on IFRS Adoption Choices (2013, methodology): “While Garcia Lara et al. (2007) find a positive association between the strength of corporate governance and accounting conservatism using the measure of Basu (1997) and Ball and Shivakumar (2005), we investigate the decision to adopt IAS 39 early or late dependent on whether application has a…”
Corporate Governance, Accounting and Finance: A Review (2011, unknown): “Among Spanish firms, Garcı́a Osma and Gill-de-Albornoz Noguer (2007) find evidence of greater earnings management where there are more independent directors, except where the firm’s nomination committee has a majority of institutional directors (directors who represent the interests of majority shar”
Earnings quality in ex‐post failed firms (2009, background): “…as a response to investors demands, who consider it as a desirable property of earnings (Beekes et al., 2004; Ahmed and Duellman, 2007; García Lara et al., 2007, 2009); and (3) recent research shows that conditionally conservative accounting leads to positive economic outcomes such as an…”
The Economic Determinants of Conditional Conservatism (2009, unknown): “Recent evidence in Beekes, Pope and Young (2004), Ahmed and Duellman (2007) and García Lara, García Osma and Penalva (2007, 2008) confirms that stronger corporate governance is associated with increased conditional conservatism.”
The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions (2011, background): “All accounting systems exhibit conservatism to some degree and there are known systematic variations across firms depending on institutional (e.g. Ball et al., 2000) and corporate governance factors (LaFond and Roychowdhury, 2008; Garcı́a Lara et al., 2007; 2008).”