CEO Gender, Ethical Leadership, and Accounting Conservatism

نویسندگان
چکیده

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Accounting Conservatism and Real Options

I address the interaction between accounting conservatism and real options in both a staged investment and abandonment model. An accounting policy biased towards classifying a Good (Bad) project as Bad (Good) is conservative (aggressive). The accounting signal is optimally conservative when the ex ante unconditional expected terminal value is less than the second investment (staged investment) ...

متن کامل

Manager Optimism Based on Environmental Uncertainty and Accounting Conservatism

It is expected that more accounting conservation (environmental uncertainty) reduces manager optimism. Prior research, however, has struggled to establish this relation empirically. Moreover, some evidence points to the possibility that the manager optimism is lower for firms with more accounting conservation. In this paper, the author examine the link between accounting conservation, environme...

متن کامل

Impact of Gender and Transformational Leadership on Ethical Behaviors

Using a sample of 102 managers from a large nationalized bank in India, the study looked at the effect of leader femininity and masculinity on transformational leadership and the relationship between all the three with leader ethical behavior. Results show that leader’s femininity is the stronger predictor of transformational leadership and masculinity explains additional variance in transforma...

متن کامل

Mandatory IFRS Adoption and Accounting Conservatism

Using a large sample of listed firms from 17 European countries that mandatorily adopted IFRS over the period 2005-2008, we examine the effect of mandatory IFRS adoption on accounting conservatism defined using Basu’s (1997) differential timeliness (DT) measure. An important distinction of our study is that we avoid the common criticisms of the DT measure by comparing the difference in the DT m...

متن کامل

Accounting Conservatism and Creditor Recovery Rate

This is a PDF file of a manuscript that has been accepted for publication in an American Accounting Association journal. It is the final version that was uploaded and approved by the author(s). While the paper has been through the usual rigorous peer review process for AAA journals, it has not been copyedited, nor have the graphics and tables been modified for final publication. Also note that ...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Journal of Business Ethics

سال: 2014

ISSN: 0167-4544,1573-0697

DOI: 10.1007/s10551-013-2044-0