Accounting Conservatism and Board of Director Characteristics: an Empirical Analysis

By Anwer S. Ahmed, Scott Duellman. 2007

873 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/afd5531b3b75f25834f09ef4560e0054e189a518

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Citations in the corpus

The Benefits of Conservative Accounting to Shareholders: Evidence from the Financial Crisis (2013, neutral): “The first one is the Non-operating accrual (Accrual) (e.g., Givoly and Hayn 2000; Ahmed and Duellman 2007; Beatty et al. 2008; Zhang 2008).”
Conditional conservatism and cost of capital (2011, background): “…shows that conditional conservatism is associated to positive economic outcomes: lower information asymmetry problems (LaFond and Watts 2008), improved investment efficiency (Bushman et al. 2007; Ahmed and Duellman 2008), and better governance (Ahmed and Duellman 2007; Garcia Lara et al. 2009a).”
Conditional conservatism and the limits to earnings management (2020, background): “…that there is evidence that firms with better corporate governance and monitoring present more conservative accounting numbers (Beekes et al. 2004, Ahmed and Duellman 2007, Garcia Lara et al. 2009, Ramalingegowda and Yu 2012), it could be argued that managers in more conservative firms have less…”
The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting (2010, methodology): “(See, for example, Ahmed and Duellman, 2007; Carcello and Neal, 2003; Francis and Martin, 2010; LaFond and Roychowdhury, 2008; and Adut, Cready, and Lopez, 2003) The second type of agency problem arises when boards’ and managers’ interests are assumed to be aligned with each other (i.e., the board…”
Do Independent Directors Cause Improvements in Firm Transparency (2014, background): “Similarly, Beekes, Pope, and Young (2004) and Ahmed and Duellman (2007) find that timely recognition of losses (a commonly used”
Acquisition Profitability and Timely Loss Recognition (2010, methodology): “…that timely loss recognition is an important property of accounting that is associated with stronger governance structures such as independent boards of directors and the use of high-quality external auditors (Basu, 2001b; Beekes et al., 2004; Ahmed and Duellman, 2007; Garcia Lara et al., 2009).”
Accounting Conservatism and Firm Investment Efficiency (2016, positive): “We predict that conservatism will stem these kinds of investments because it triggers the early recognition of losses and thus intervention by disciplining bodies such as boards of directors (Ahmed and Duellman, 2007).”
Recategorization into the In-group (2014, background): “management on major financial resource allocation decisions (Arthaud-Day et al., 2006; Ahmed and Duellman, 2007; Engel, Hayes, and Wang, 2010).”
What affects accounting conservatism: A corporate governance perspective (2009, background): “Ahmed and Duellman (2007) provide evidence of reporting conservatism on assisting directors in reducing agency costs of firms.”
Accounting conservatism and corporate governance (2009, result): “These results are confirmed by Ahmed and Duellman (2007) who document for a U.S. sample that the percentage of inside directors is negatively related to conservatism, and the percentage of outside directors’ shareholdings is positively related to conservatism.”
The implications of research on accounting conservatism for accounting standard setting (2015, background): “Using a variety of proxies for corporate governance quality, some papers (Beekes et al. 2004, Ahmed and Duellman 2007, Garcı́a Lara et al. 2007, 2009b, Vyas 2011, Jayaraman 2012, Ramalingegowda and Yu 2012) show a positive relation between governance quality and conditional conservatism.”