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

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Abstrakt

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

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