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

Research output: Contribution to conferencePaperResearchpeer-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]).
Original languageEnglish
Publication date2016
Number of pages25
Publication statusPublished - 2016
EventAmerican Accounting Association Annual Meeting 2016: Global Emerging Scholars Research Workshop - New York, United States
Duration: 6 Aug 201610 Aug 2016
Conference number: 100
http://aaahq.org/Meetings/2016/Annual-Meeting

Workshop

WorkshopAmerican Accounting Association Annual Meeting 2016: Global Emerging Scholars Research Workshop
Number100
CountryUnited States
CityNew York
Period06/08/201610/08/2016
Internet address

Bibliographical note

CBS Library does not have access to the material

Cite this

Holm, M., & Schneider, M. L. (2016). Executive Risk Propensity and Accounting Conservatism Through the Lens of Life History Theory. Paper presented at American Accounting Association Annual Meeting 2016: Global Emerging Scholars Research Workshop, New York, United States.
Holm, Morten ; Schneider, Melanie L. / Executive Risk Propensity and Accounting Conservatism Through the Lens of Life History Theory. Paper presented at American Accounting Association Annual Meeting 2016: Global Emerging Scholars Research Workshop, New York, United States.25 p.
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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 presented at, New York, United States, 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. Paper presented at American Accounting Association Annual Meeting 2016: Global Emerging Scholars Research Workshop, New York, United States.

Research output: Contribution to conferencePaperResearchpeer-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. Paper presented at American Accounting Association Annual Meeting 2016: Global Emerging Scholars Research Workshop, New York, United States.