Since male CEOs dominate corporate leadership, the literature on top management
decision making suffers from an implicit masculine bias. Although research indicates that …

This paper investigates the effect of CFO gender on corporate financial reporting decision
making. Focusing on firms that experience changes of CFO from male to female, the paper …

We explore whether firms with more conditionally conservative accounting practices have
higher stock returns than other firms during the Covid‐19 outbreak. We find evidence that …

This paper provides evidence that conditional conservatism reduces the usefulness of GAAP
earnings for valuation by investors. We find that conditional conservatism reduces GAAP …

This study investigates whether and how accounting conservatism improves the corporate
information environment. We argue that conservatism facilitates the flow of firm-specific …

Purpose This study aims to examine the diametrically opposite effects of probabilistic (risk)
and nonprobabilistic uncertainty (ambiguity) on accounting conservatism …

We investigate whether accounting conservatism, which has been found to be effective in
constraining management opportunism in other settings, constrains upward tone …

Purpose This paper uses test panel data for the biggest companies listed on the boards of
directors of the Palestine Stock Exchange from 2016 to 2022 and will focus on the …

Purpose Existing literature in experimental accounting research suggests that accounting
professionals and people with accounting backgrounds tend to have a lower level of moral …

This study examines how accounting conservatism impacts underpricing of initial public
offerings (IPOs) in the Chinese stock market. In addition, we investigate how information …