Yu, Zhimin - In: Journal of risk and financial management : JRFM 15 (2022) 10, pp. 1-9
with accounting conservatism. Additionally, the author separates the samples into high-compensation incentive and low-compensation … incentive subsamples. The results show that the above association is stronger in the high-compensation incentive samples than in … the low-compensation incentive samples. This result implies that accounting conservatism could mitigate managerial …