vol 17 no 2,2017

The Impact of Corporate Governance Attributes on Accounting Conservatism - Evidence from Jordanian Commercial Banks

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Abstract

Using the financial reports published on Amman Stock Exchange Website  for Jordanian Commercial banks for the period from 2007 to 2013, the current paper examines the impact of corporate governance attributes  including Board of  Directors, and  ownership structure on  accounting conservatism. To achieve  the  objectives of this paper  (Basu)  model, book to market value ,and accruals model used to measure accounting conservatism ,in addition Descriptive measures, Multiple Regression are used to analyze the data of the paper. Two major finding have emerged from the current investigation. First, independency , board size , managerial ownership ,and institutional ownership have a statistically significant impact on accounting conservatism. Second, separation, Audit Committees also concentration and foreign ownership had no significant impact on accounting conservatism. In addition, profitability was among the determining factors of conservatism .

Key Words:Corporate Governance, Ownership Structure, Board of Directors, Audit Committees, Accounting Conservatism

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