In this review, we challenge the idea that directors are well positioned to be effective
monitors of management. Moving beyond the logic of incentives and ability, we …

Accounting conservatism is one of the most important properties of financial reporting. The
goal of this article is to gain a better understanding of accounting conservatism. We explicate …

Propensity score matching (PSM) has become a popular technique for estimating average
treatment effects (ATEs) in accounting research. In this study, we discuss the usefulness and …

This paper examines the approaches accounting researchers adopt to draw causal
inferences using observational (or nonexperimental) data. The vast majority of accounting …

Based on the green credit policy (GCP) of 2012 in China, we examine how banker directors
affect GCP's motivating effect on corporate green innovation. We find that banker directors …

This study examines the effect of managerial bank relationship networks on corporate
resilience to the COVID-19 crisis. We find that managerial bank relationship network helps …

This study investigates the impact of non-punitive regulation on stock price crash risk. We
use the inquiry letter issued by the Shanghai Stock Exchange (SSE) and the Shenzhen …

Basu (1997) proposes a measure of financial reporting conservatism based on asymmetry in
the conditional earnings/returns relation. Patatoukas and Thomas (2011) show upward bias …

We study nonofficer directors' influence on the accounting conservatism of US public firms.
Between 1986 and 2002, all 50 US states enacted laws that limited nonofficer directors' …

Social network analysis (SNA) examines whether interactions between individuals, teams,
and organizations result in network structures and patterns that can explain important …