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Keywords: conservatism
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Journal Articles
Journal of International Accounting Research (2023) 22 (3): 129–155.
Published: 01 October 2023
... the level of conservatism in such decisions. We show that firms with better internal governance are more conservative. We also find that the effect is more pronounced for firms with less powerful and older CEOs, those with subordinate executives who contribute more, and those who are more mature. We conduct...
Journal Articles
Journal of International Accounting Research (2020) 19 (2): 197–218.
Published: 01 June 2020
...Laura Swenson ABSTRACT This study examines the association between world religions and the earnings attribute of conservatism. I group the major world religions into two sub-groups, Western and Eastern. Prior literature documents that followers of Western religions have a lower preference for risk...