Purpose - Our study aims to explore the ownership structure and accounting conservatism in influencing the value … indicate that accounting conservatism plays a more important role in increasing value relevance in non-family firms compared to …

from 2011 to 2020, this study examines the effect of female directors on accounting conservatism in European Union listed … investigates whether gender equality index moderates the relationship between female directors and accounting con-servatism. We … document a positive and significant relationship between female directors and accounting conservatism. Firms that have reached …