Accounting conservatism and earning timeliness: Impact on Corporate Governance Index
- Faculty of Economic Sciences and Management of Sfax, Sfax University, , Tunisia.
- Professor, Higher Institute of Business Administration, ISAAS.
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The present study involves on investigation of the relationship between accounting conservatism, earning timeliness and corporate governance system (as reflected through corporate governance index). The pertinent model examination is carried out within the context of the set Tunisian firm’s standing over this period 2006-2013. Our achieved results reveal well that accounting conservatism and earnings timeliness turn on to be positively related to a higher corporate governance index. As for the empirical tests, they appear to indicate that corporate governance system proves to depend highly information quality (evaluated through accounting conservatism) as well as on publication time.
[Maali Kachouri Ben Saad, Anis Jarboui (2015); Accounting conservatism and earning timeliness: Impact on Corporate Governance Index Int. J. of Adv. Res. 3 (Jul). 132-142] (ISSN 2320-5407). www.journalijar.com