Executive Risk Propensity and Accounting Conservatism Through the Lens of Life History Theory

Publikation: KonferencebidragPaperForskningpeer review

Resumé

First, we intend to investigate the impact of CFO risk propensity on accounting conservatism. Second, we will examine the role of CEOs in this context. By drawing on life history theory, we propose variables reflecting executive risk propensity. Based on this, we hypothesize that CFO risk propensity is negatively associated with accounting conservatism. Additionally, we hypothesize that CEO risk propensity exerts a moderating effect on this association. To test our hypotheses, we will conduct multivariate analyses based on a sample of Danish panel data. By utilizing innovative proxies for risk propensity, we intend to expand research on executives´ influence on accounting conservatism (Francis et al. [2015]).
OriginalsprogEngelsk
Publikationsdato2016
Antal sider25
StatusUdgivet - 2016
BegivenhedAmerican Accounting Association Annual Meeting 2016: Global Emerging Scholars Research Workshop - New York, USA
Varighed: 6 aug. 201610 aug. 2016
Konferencens nummer: 100
http://aaahq.org/Meetings/2016/Annual-Meeting

Workshop

WorkshopAmerican Accounting Association Annual Meeting 2016: Global Emerging Scholars Research Workshop
Nummer100
LandUSA
ByNew York
Periode06/08/201610/08/2016
Internetadresse

Bibliografisk note

CBS Library does not have access to the material

Citer dette

Holm, M., & Schneider, M. L. (2016). Executive Risk Propensity and Accounting Conservatism Through the Lens of Life History Theory. Afhandling præsenteret på American Accounting Association Annual Meeting 2016: Global Emerging Scholars Research Workshop, New York, USA.
Holm, Morten ; Schneider, Melanie L. / Executive Risk Propensity and Accounting Conservatism Through the Lens of Life History Theory. Afhandling præsenteret på American Accounting Association Annual Meeting 2016: Global Emerging Scholars Research Workshop, New York, USA.25 s.
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abstract = "First, we intend to investigate the impact of CFO risk propensity on accounting conservatism. Second, we will examine the role of CEOs in this context. By drawing on life history theory, we propose variables reflecting executive risk propensity. Based on this, we hypothesize that CFO risk propensity is negatively associated with accounting conservatism. Additionally, we hypothesize that CEO risk propensity exerts a moderating effect on this association. To test our hypotheses, we will conduct multivariate analyses based on a sample of Danish panel data. By utilizing innovative proxies for risk propensity, we intend to expand research on executives´ influence on accounting conservatism (Francis et al. [2015]).",
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Holm, M & Schneider, ML 2016, 'Executive Risk Propensity and Accounting Conservatism Through the Lens of Life History Theory' Paper fremlagt ved American Accounting Association Annual Meeting 2016: Global Emerging Scholars Research Workshop, New York, USA, 06/08/2016 - 10/08/2016, .

Executive Risk Propensity and Accounting Conservatism Through the Lens of Life History Theory. / Holm, Morten; Schneider, Melanie L.

2016. Afhandling præsenteret på American Accounting Association Annual Meeting 2016: Global Emerging Scholars Research Workshop, New York, USA.

Publikation: KonferencebidragPaperForskningpeer review

TY - CONF

T1 - Executive Risk Propensity and Accounting Conservatism Through the Lens of Life History Theory

AU - Holm, Morten

AU - Schneider, Melanie L.

N1 - CBS Library does not have access to the material

PY - 2016

Y1 - 2016

N2 - First, we intend to investigate the impact of CFO risk propensity on accounting conservatism. Second, we will examine the role of CEOs in this context. By drawing on life history theory, we propose variables reflecting executive risk propensity. Based on this, we hypothesize that CFO risk propensity is negatively associated with accounting conservatism. Additionally, we hypothesize that CEO risk propensity exerts a moderating effect on this association. To test our hypotheses, we will conduct multivariate analyses based on a sample of Danish panel data. By utilizing innovative proxies for risk propensity, we intend to expand research on executives´ influence on accounting conservatism (Francis et al. [2015]).

AB - First, we intend to investigate the impact of CFO risk propensity on accounting conservatism. Second, we will examine the role of CEOs in this context. By drawing on life history theory, we propose variables reflecting executive risk propensity. Based on this, we hypothesize that CFO risk propensity is negatively associated with accounting conservatism. Additionally, we hypothesize that CEO risk propensity exerts a moderating effect on this association. To test our hypotheses, we will conduct multivariate analyses based on a sample of Danish panel data. By utilizing innovative proxies for risk propensity, we intend to expand research on executives´ influence on accounting conservatism (Francis et al. [2015]).

M3 - Paper

ER -

Holm M, Schneider ML. Executive Risk Propensity and Accounting Conservatism Through the Lens of Life History Theory. 2016. Afhandling præsenteret på American Accounting Association Annual Meeting 2016: Global Emerging Scholars Research Workshop, New York, USA.