The moderating role of dual-class shares and business group on the relationship between corporate governance and accounting conservatism in Turkey

The combination of corporate governance mechanisms, dual-class shares and business group attributes play a significant role on the level of adopting accounting conservatism. The objective of this study is to investigate the influence of corporate governance mechanisms (board of directors 'chara...

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Main Author:	Mohammed, Nishtiman Hashim
Format:	Thesis
Language:	eng eng eng eng
Published:	2020
Subjects:	HD58.7 Organizational Behavior. HF5601-5689 Accounting HF5001-6182 Business
Online Access:	https://etd.uum.edu.my/9521/1/permission%20to%20deposit-901230.pdf https://etd.uum.edu.my/9521/2/s901230_01.pdf https://etd.uum.edu.my/9521/3/s901230_02.pdf https://etd.uum.edu.my/9521/4/s901230_references.docx
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id	my-uum-etd.9521
record_format	uketd_dc
spelling	my-uum-etd.95212022-06-26T01:15:39Z The moderating role of dual-class shares and business group on the relationship between corporate governance and accounting conservatism in Turkey 2020 Mohammed, Nishtiman Hashim Ku Ismail, Ku Nor Izah Amran, Noor Afza Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy HD58.7 Organizational Behavior. HF5601-5689 Accounting HF5001-6182 Business HF5667 Professional Ethics. Auditors. The combination of corporate governance mechanisms, dual-class shares and business group attributes play a significant role on the level of adopting accounting conservatism. The objective of this study is to investigate the influence of corporate governance mechanisms (board of directors 'characteristics, audit committee characteristics and audit quality characteristics) on accounting conservatism and to further examine whether corporate governance mechanisms is moderated by dual-class shares and business groups attributes in Turkey. This study employed panel data approach for 146 firms listed on Istanbul Stock Exchange for the period from 201 1 to 2015. The findings show that board size, interlocking directorship, women on board, audit committee expertise, brand name auditor and industry specialist auditor have improved the adaption of accounting conservatism. Meanwhile, the findings indicate that board independence and audit committee independence are not associated with accounting conservatism. In terms of the moderating variables, the findings explain that dual-class shares negatively moderate the relationship between corporate governance and accounting conservatism. The findings reveal that business group attributes (social ties and group affiliation) have a negative impact on the association between corporate governance and accounting conservatism. The results show that the moderating variables have weakened board of directors', audit committee and audit quality to adopt accounting conservatism, which is unfavourable consequence for the minority shareholders. Therefore, this study suggests that regulators should have more stringent law enforcement to improve corporate governance in Turkey to accommodate the unique characteristics of dual-class shares and business group attributes, and offer a protected environment for minority shareholders. 2020 Thesis https://etd.uum.edu.my/9521/ https://etd.uum.edu.my/9521/1/permission%20to%20deposit-901230.pdf text eng 2023-11-02 staffonly https://etd.uum.edu.my/9521/2/s901230_01.pdf text eng 2023-11-02 staffonly https://etd.uum.edu.my/9521/3/s901230_02.pdf text eng 2023-11-02 staffonly https://etd.uum.edu.my/9521/4/s901230_references.docx text eng 2023-11-02 public other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng eng
advisor	Ku Ismail, Ku Nor Izah Amran, Noor Afza
topic	HD58.7 Organizational Behavior. HF5601-5689 Accounting HF5001-6182 Business HD58.7 Organizational Behavior.
spellingShingle	HD58.7 Organizational Behavior. HF5601-5689 Accounting HF5001-6182 Business HD58.7 Organizational Behavior. Mohammed, Nishtiman Hashim The moderating role of dual-class shares and business group on the relationship between corporate governance and accounting conservatism in Turkey
description	The combination of corporate governance mechanisms, dual-class shares and business group attributes play a significant role on the level of adopting accounting conservatism. The objective of this study is to investigate the influence of corporate governance mechanisms (board of directors 'characteristics, audit committee characteristics and audit quality characteristics) on accounting conservatism and to further examine whether corporate governance mechanisms is moderated by dual-class shares and business groups attributes in Turkey. This study employed panel data approach for 146 firms listed on Istanbul Stock Exchange for the period from 201 1 to 2015. The findings show that board size, interlocking directorship, women on board, audit committee expertise, brand name auditor and industry specialist auditor have improved the adaption of accounting conservatism. Meanwhile, the findings indicate that board independence and audit committee independence are not associated with accounting conservatism. In terms of the moderating variables, the findings explain that dual-class shares negatively moderate the relationship between corporate governance and accounting conservatism. The findings reveal that business group attributes (social ties and group affiliation) have a negative impact on the association between corporate governance and accounting conservatism. The results show that the moderating variables have weakened board of directors', audit committee and audit quality to adopt accounting conservatism, which is unfavourable consequence for the minority shareholders. Therefore, this study suggests that regulators should have more stringent law enforcement to improve corporate governance in Turkey to accommodate the unique characteristics of dual-class shares and business group attributes, and offer a protected environment for minority shareholders.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Mohammed, Nishtiman Hashim
author_facet	Mohammed, Nishtiman Hashim
author_sort	Mohammed, Nishtiman Hashim
title	The moderating role of dual-class shares and business group on the relationship between corporate governance and accounting conservatism in Turkey
title_short	The moderating role of dual-class shares and business group on the relationship between corporate governance and accounting conservatism in Turkey
title_full	The moderating role of dual-class shares and business group on the relationship between corporate governance and accounting conservatism in Turkey
title_fullStr	The moderating role of dual-class shares and business group on the relationship between corporate governance and accounting conservatism in Turkey
title_full_unstemmed	The moderating role of dual-class shares and business group on the relationship between corporate governance and accounting conservatism in Turkey
title_sort	moderating role of dual-class shares and business group on the relationship between corporate governance and accounting conservatism in turkey
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2020
url	https://etd.uum.edu.my/9521/1/permission%20to%20deposit-901230.pdf https://etd.uum.edu.my/9521/2/s901230_01.pdf https://etd.uum.edu.my/9521/3/s901230_02.pdf https://etd.uum.edu.my/9521/4/s901230_references.docx
_version_	1747828614249840640

The moderating role of dual-class shares and business group on the relationship between corporate governance and accounting conservatism in Turkey

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