Purpose - Our study aims to explore the ownership structure and accounting conservatism in influencing the value … indicate that accounting conservatism plays a more important role in increasing value relevance in non-family firms compared to …

lower (higher) degree of accounting conservatism. Consistent with my predictions, in the context of asymmetric timeliness of …This study empirically investigates the association between institutional ownership composition and accounting … conservatism. Transient (dedicated) institutional investors, holding diversified (concentrated) portfolios with high (low …

argument is that firms with better corporate governance exhibit greater accounting conservatism because of the corporate … study adds to that line of literature by examining the effect of institutional ownership on accounting conservatism …. Specifically, we test whether firms with less institutional ownership exhibit more or less accounting conservatism. Consistent with …

shareholders demand conservatism? We find that higher ownership by institutions that are likely to monitor managers is associated … conservatism are greater. Further, lead-lag tests of the direction of causality suggest that ownership by monitoring institutions … institutions demanding conservatism …

conservatism and the impact of board structure upon accounting conservatism for the industrial enterprises registered with the …This study is based upon constructing two models for quantifying the impact of ownership structure upon accounting … Amman Stock Exchange ASE from 2011 to 2020. Moreover, the finding revealed that conservatism was at a low level among …