that experience changes of CFO from male to female, the paper compares the firms' degree of accounting conservatism between …, we find that the relation between CFO gender and conservatism varies with the levels of various firm risks such as …

accounting affects shareholder value. We find that there is a positive association between conservatism and firm stock … performance during the current crisis. The result holds for alternative measures of conservatism and is validated in a series of … robustness checks. We further find that the relation between conservatism and stock performance is more pronounced for firms with …

earnings quality measures, we consistently find that banking reform improves accounting quality and reduces earnings management …

accounting affects shareholder value. We find that there is significantly positive and economically meaningful relation between … conservatism and firm stock performance during the current crisis. The result holds for alternative measures of conservatism and is … validated in a series of robustness checks. We further find that the relation between conservatism and firm value is more …

that experience changes of CFO from male to female, the paper compares the firms' degree of accounting conservatism between …, we find that the relation between CFO gender and conservatism varies with the levels of various firm risks such as … male CFOs, which leads female CFOs to adopt more conservative financial reporting policies. Keywords: Accounting …

accounting affects shareholder value. We find that there is significantly positive and economically meaningful relation between … conservatism and firm stock performance during the current crisis. The result holds for alternative measures of conservatism and is … validated in a series of robustness checks. We further find that the relation between conservatism and firm value is more …