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. ).
|Number of pages||25|
|Publication status||Published - 2016|
|Event||American Accounting Association Annual Meeting 2016: Global Emerging Scholars Research Workshop - New York, United States|
Duration: 6 Aug 2016 → 10 Aug 2016
Conference number: 100
|Workshop||American Accounting Association Annual Meeting 2016: Global Emerging Scholars Research Workshop|
|Period||06/08/2016 → 10/08/2016|