retirement affects conditional accounting conservatism. We hypothesize and find that firms become less conservative in their … examining conditional conservatism, we avoid some of the methodological difficulties that confront researchers when examining … conditional accounting conservatism …

In this study, we examine the consequences of CEO facial masculinity for accounting conservatism. Facial masculinity is … incorporate bad news into earnings in a less timely manner (i.e., lower conditional conservatism). Using a sample of S&P 1500 … is robust to the use of several measures of conservatism. Further, we document that stronger external monitoring dampens …