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 …

This study explores the impact of digital finance on bankruptcy risk in Chinese A-share listed
firms. Using the digital finance index developed by PKU-DFIIC to measure the degree of …

The literature has explored an association between corporate social responsibility (CSR)
disclosure and accounting conservatism. This paper investigates how state ownership …

We examine the association between accounting conservatism, expressed in the form of
asymmetric timeliness of recognition of economic gains and losses, and corporate social …

This study is intended to identify the predictors of financial distress for the Pakistani firms.
Variables used are the financial ratios representing profitability, liquidity, leverage, and cash …

Using the recent financial crisis as a natural quasi-experiment we test whether, and to what
extent, conservative accounting affects shareholder value. We find that there is a …

This paper provides a commentary on the academic literature on accounting conservatism
with a view to highlighting the insights of that literature that are potentially useful for …

This research documents that a firm's bankruptcy risk increases with its climate change
exposure. This study further investigates the underlying mechanisms and finds that this …

We examine the impact of air pollution on a firm's accounting policy conservatism. We
hypothesize that, in response to risks associated with increased air pollution, firms apply …

In this paper, we examine whether a firm's stakeholder orientation, as manifested by its
social responsibility endeavors, matters for its choice of accounting conservatism. We find …