Share pledging by controlling shareholders and accounting conservatism : evidence from India
Suhas M. Avabruth, Siva Nathan, and Palanisamy Saravanan
| Year of publication: |
2024
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|---|---|
| Authors: | Avabruth, Suhas M. ; Nathan, Siva ; Saravanan, Palanisamy |
| Published in: |
Meditari accountancy research. - Bingley : Emerald, ISSN 2049-3738, ZDB-ID 2697245-1. - Vol. 32.2024, 4, p. 1349-1374
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| Subject: | Accounting conservatism | Conditional conservatism | Controlling shareholder pledging | India | Insider pledging | Unconditional conservatism | Indien | Aktionäre | Shareholders | Konservatismus | Conservatism | Corporate Governance | Corporate governance | Bilanzpolitik | Accounting policy | Rechnungswesen | Accounting | Vorsichtsprinzip | Principle of prudence | Gewinnermittlung | Profit determination |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/MEDAR-03-2022-1635 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015078902