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

Morten Holm; Melanie L. Schneider

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

Institut for Regnskab

Publikation: Konferencebidrag › Paper › Forskning › peer review

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]).

Originalsprog	Engelsk
Publikationsdato	2016
Antal sider	25
Status	Udgivet - 2016
Begivenhed	American Accounting Association Annual Meeting 2016: Global Emerging Scholars Research Workshop - New York, USA Varighed: 6 aug. 2016 → 10 aug. 2016 Konferencens nummer: 100 http://aaahq.org/Meetings/2016/Annual-Meeting

Workshop

Workshop	American Accounting Association Annual Meeting 2016: Global Emerging Scholars Research Workshop
Nummer	100
Land/Område	USA
By	New York
Periode	06/08/2016 → 10/08/2016
Internetadresse	http://aaahq.org/Meetings/2016/Annual-Meeting

Handle.net

Persistent link

Citationsformater

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title = "Executive Risk Propensity and Accounting Conservatism Through the Lens of Life History Theory",

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]).",

author = "Morten Holm and Schneider, {Melanie L.}",

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TY - CONF

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

AU - Holm, Morten

AU - Schneider, Melanie L.

N1 - Conference code: 100

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

T2 - American Accounting Association Annual Meeting 2016: Global Emerging Scholars Research Workshop

Y2 - 6 August 2016 through 10 August 2016

ER -