Board Attributes and Accounting Conservatism
Student: Gabriel Henry Iruobe (Project, 2025)
Department of Accountancy
Auchi Polytechnic, Auchi, Edo State
Abstract
The study examined board attributes and accounting conservatism with evidence from
listed industrial goods firms in Nigeria. The objective of the study was to investigate
whether board gender diversity, board independence and board diligence have
significant effect on accounting conservatism of listed industrial goods firms in Nigeria.
The secondary source of data collection was adopted in the study where the purposive
sampling technique was used to select a sample size of eight (8) industrial goods firms
in Nigeria for the study. Least Square regression analysis was used in this study and the
findings revealed that board gender diversity, board independence and board diligence
have no significant effect on accounting conservatism of listed industrial goods firms in
Nigeria. The study concluded that conservatism had been a salient characteristic of
accounting information and recent research into this area has documented a significant
increase in conservatism in the last few decades. Finally, it was recommended that in
order to promote accounting conservatism, deliberate efforts should be made to
maintain the independence of the board by increasing the number of non-executive
directors on the board.
Keywords
For the full publication, please contact the author directly at: iruobehenry9@gmail.com
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Institutions
- Covenant Polytechnic, Aba, Abia State 1
- Covenant University, Canaan Land, Ota, Ogun State 4
- Crawford University of Apostolic Faith Mission Faith City, Igbesa, Ogun State 2
- Crescent University, Abeokuta, Ogun State 1
- Cross Rivers University of Technology, Calabar, Cross Rivers State 142
- Delta State Polytechnic, Ogwashi-Uku, Delta State 11
- Delta State Polytechnic, Otefe, Delta State 12
- Delta State University, Abraka, Delta State 139
- Ebonyi State University, Abakaliki, Ebonyi State 17
- Edo University, Iyamho, Edo State 10