...Suhas M. Avabruth; Siva Nathan; Palanisamy Saravanan Purpose The purpose of this paper is to examine the relationship between accounting conservatism and pledging of shares by controlling shareholders of a firm to obtain a loan. The pledging of shares by the controlling shareholders of a firm...

...Quyen Le; Alireza Vafaei; Kamran Ahmed; Shawgat Kutubi Purpose This paper aims to examine the association between busy directors on corporate boards and accounting conservatism. Design/methodology/approach The authors use a sample of 500 firms listed on the Australian Security Exchange from...