CORPORATE GOVERNANCE: WILL MODERATE THE EFFECT ACCOUNTING CONSEVATISM TOWARD EQUITY VALUATION

Ratna Paramita

No gu8xh, OSF Preprints from Center for Open Science

Abstract: This study aimed to examine the effect of conservatism on equity valuation with corporate governance variable as moderating variable.The study was conducted on 365 manufacturing companies that meet the criteria of observations in 2011 to 2015. The variables used in this research is accounting consevatism as independent variables, corporate governance as moderating variable and equity valuation as dependen variable. The board of directors and manajerial ownership in this article as a proxy of corporate governance. Studies show conservatism affect the equity valuation. The higher the level of conservatism that increasingly reflects the reality of the financial statements and this would be a good response from investors. Board of commisioners and managerial ownership does not strengthen the influence of conservatism on equity valuation. Manejerial ownership in manufacturing companies does not affect the management to apply accounting conservatism.

Date: 2018-01-16
New Economics Papers: this item is included in nep-acc and nep-cfn
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://osf.io/download/5a5da2b2ff20fa000cebbef4/

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:osf:osfxxx:gu8xh

DOI: 10.31219/osf.io/gu8xh

Access Statistics for this paper

More papers in OSF Preprints from Center for Open Science
Bibliographic data for series maintained by OSF ().