accounting affects shareholder value. We find that there is a positive association between conservatism and firm stock …

that experience changes of CFO from male to female, the paper compares the firms' degree of accounting conservatism between … male CFOs, which leads female CFOs to adopt more conservative financial reporting policies. Keywords: Accounting …

earnings quality measures, we consistently find that banking reform improves accounting quality and reduces earnings management … risk-taking behavior. Publication keywords: earnings management, earnings quality, institutional development, bank risk-taking …

that experience changes of CFO from male to female, the paper compares the firms' degree of accounting conservatism between …

accounting affects shareholder value. We find that there is significantly positive and economically meaningful relation between …