Gender diversity on corporate boards is an important governance issue. Prior research suggests that female directors tend to be more ethical, conservative, socially responsible, independent and risk averse. Thus, may contribute improve board performance earnings quality. Using a sample of 3.808 non-financial European Union listed companies from 2011 2020, this study examines the effect accounti...

We examine whether Basu’s (1997) differential timeliness metric and the related C-Score metric are effective in detecting predictable differences in conservatism surrounding corrections of overstated earnings. Cross-sectional and time-series analyses, employing 2132 firms making restatements during 1999–2005, suggest Basubased metrics capture variation in conservatism. Further, we find that inc...

Species may exhibit similar thermal tolerances via either common ancestry or environmental filtering and local adaptation, if the species inhabit similar environments. We ask whether upper and lower thermal limits (critical thermal maxima and minima) and body temperatures are more strongly conserved across evolutionary history or geography for lizard populations distributed globally. We find th...

This paper studies the joint effect of conservatism and aggregation on the cost of equity capital and the efficiency of debt contracts. In the model, a firm’s two assets are valued at either the lower-of-cost-or-market or fair value and the accounting report aggregates the value of the two assets. While the process of aggregation leads inevitably to a loss of information, what information is lo...

This study investigates how variations in family ownership configurations and identity of the CEO affect firms’ accounting conservatism East Asian economy, Taiwan. To address this objective, extends traditional agency perspective employs a socioemotional wealth framework. Findings document that is positively associated with conservatism, whereas degree of disparity between cash flow voting...

This research aims to determine the influence of accounting conservatism, sharia-based social performance disclosure and company size both partially simultaneously against earnings response (earnings coefficient). Empirical study Sub- sector property Real Estate companies registered in ISSI on Indonesia Stock Exchange period 2015-2018. The method used is descriptive verification with quantitati...

We explore whether firms with more conditionally conservative accounting practices have higher stock returns than other during the Covid-19 outbreak. find evidence that Chinese listed on Shanghai and Shenzhen Stock Exchanges applying reporting lower declines in return performance outbreak relative to firms. also beneficial role of conditional conservatism is when greater information asymmetry f...