Atwa, Rawan; AlSmadi, Safaa Adnan; Kharabsheh, Buthiena; … - In: International Journal of Financial Studies : open … 11 (2023) 1, pp. 1-15
, experience, education, age and compensation) and accounting conservatism for a sample of 672 yearly observations from both … accounting conservatism. Furthermore, consistent with upper-echelon-theory arguments, the findings reveal that CEO tenure is … significantly and positively associated with the level of accounting conservatism. The results indicate that CEOs' education, age …