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 language | English |
|---|---|
| Publication date | 2016 |
| 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 http://aaahq.org/Meetings/2016/Annual-Meeting |
Workshop
| Workshop | American Accounting Association Annual Meeting 2016: Global Emerging Scholars Research Workshop |
|---|---|
| Number | 100 |
| Country/Territory | United States |
| City | New York |
| Period | 06/08/2016 → 10/08/2016 |
| Internet address |