Ismail, Ismaanzira; Shafie, Rohami; Ku Ismail, Ku Nor Izah - In: Pacific Accounting Review 33 (2021) 4, pp. 525-548
Purpose: This paper aims to examine whether conditional conservatism is affected by chief financial officer (CFO) attributes as this issue is understudied in Malaysia. Given that CFOs have a direct responsibility for financial reporting, therefore, their individual attributes are important in...