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

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 …

We empirically test the association between conditional conservatism and cost of equity
capital. Conditional conservatism imposes stronger verification requirements for the …

Purpose The paper aims to build a greater understanding of countries transitioning from
local generally accepted accounting principles (GAAP) to International Financial Reporting …

This paper examines whether the adoption of specific corporate governance practices, and,
in particular, adherence to an overall code of governance practice, is associated with …

This paper examines the effect of accounting conservatism on firm‐level investment during
the 2007–2008 global financial crisis. Using a differences‐in‐differences design, we find …

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 …

For a large sample of US listed firms, we find that unconditional and conditional accounting
conservatism help lower bankruptcy risk. We further find that the mitigating effect of …

This study examines the association between tax avoidance and ex ante cost of equity
capital. Based on prior research, we develop two proxies for investors' expectations of tax …