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Cogent Business & Management Volume 7, 2020 - Issue 1
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ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

The effect of good corporate governance mechanisms on accounting conservatism with leverage as a moderating variable

Ain Hajawiyah1 Accounting, Universitas Negeri Semarang, Gedung L1 Kampus Sekaran, Gunung Pati, Semarang, Jawa Tengah50229, IndonesiaCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0002-3374-1871View further author information
ORCID Icon,
Agus Wahyudin1 Accounting, Universitas Negeri Semarang, Gedung L1 Kampus Sekaran, Gunung Pati, Semarang, Jawa Tengah50229, IndonesiaView further author information
,
Kiswanto1 Accounting, Universitas Negeri Semarang, Gedung L1 Kampus Sekaran, Gunung Pati, Semarang, Jawa Tengah50229, IndonesiaView further author information
,
Sakinah1 Accounting, Universitas Negeri Semarang, Gedung L1 Kampus Sekaran, Gunung Pati, Semarang, Jawa Tengah50229, IndonesiaView further author information
&
Indra Pahala2 Accounting, University of Southampton, Building 2, Highfield Campus, Southampton, SO17 1BJ, UKView further author information
|
Collins G. Ntim3 Accounting, University of Southampton, Southampton, UKView further author information
(Reviewing editor)
Article: 1779479 | Received 28 Apr 2020, Accepted 02 Jun 2020, Published online: 24 Jun 2020

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Abednego Osei, Andrew Osei Agyemang, Joseph Owusu Amoah & Inusah Sulemana. (2023) Empirical study on the impact of working capital management on going concern of manufacturing firms in Ghana. Cogent Business & Management 10:2.
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Ahmed Hassan Ahmed, Mohamed E. Elmaghrabi, Omar Ali Alhassoon & Ahmed Diab. (2023) Perceptions of users and preparers towards corporate internet reporting: Evidence from an emerging market. Cogent Business & Management 10:2.
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Khaled Eriej Aburisheh, Ahmad Abdelrahim Dahiyat, Walid Omar Owais, Ayman Mohammad Al Shanti & Laith Akram AlQudah. (2022) The effect of ownership structure and board structure on accounting conservatism throughout financial reporting: Evidence from Jordanian industrial corporations. Cogent Business & Management 9:1.
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Istianingsih. (2021) Earnings Quality as a link between Corporate Governance Implementation and Firm Performance. International Journal of Management Science and Engineering Management 16:4, pages 290-301.
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Abdul Waheed, Shahzad Hussain, Hasan Hanif, Hamid Mahmood & Qaisar Ali Malik. (2021) Corporate social responsibility and firm performance: The moderation of investment horizon and corporate governance. Cogent Business & Management 8:1.
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Cosmas Ikechukwu Asogwa, Osmund Chinweoda Ugwu, Anthonia Uju Uzuagu, Samson Ige Abolarinwa, Godwin Keres Okoro Okereke, Honesta Chidiebere Anorue & Favour Amarachi Moghalu. (2020) Absorptive Capacity, Business Venturing and Performance: Corporate Governance Mediating Roles. Cogent Business & Management 7:1.
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Vidia Gati, Mohammad Nasih, Dian Agustia & Iman Harymawan. (2020) Islamic index, independent commissioner and firm performance. Cogent Business & Management 7:1.
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Mujeeb Saif Mohsen Al-Absy. (2020) The board chairman’s characteristics and financial stability of Malaysian-listed firms. Cogent Business & Management 7:1.
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Articles from other publishers (4)

Saja Abdulkarim Ali & Satam Salih Hussein. (2023) تأثير التحفظ المحاسبي على القيمة الاقتصادية المضافة دراسة تطبيقية في عينة من المصارف العراقية. Tikrit Journal of Administrative and Economic Sciences 18:60, 1, pages 244-259.
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Ploypailin Kijkasiwat, Anwar Hussain & Amna Mumtaz. (2022) Corporate Governance, Firm Performance and Financial Leverage across Developed and Emerging Economies. Risks 10:10, pages 185.
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Aon Waqas & Danish Ahmed Siddiqui. (2021) How Does the Accounting Conservatism Affect the Stock Price Crash Risk in Pakistan: The Complementary Role of Managerial and Institutional Ownership. Journal of Accounting and Finance in Emerging Economies 7:3, pages 607-621.
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Anissa Dakhli. (2021) The impact of ownership structure on corporate social responsibility: the moderating role of financial performance. Society and Business Review 16:4, pages 562-591.
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