conservatism. We find that employing returnee executives can significantly improve accounting conservatism, especially in companies … improving accounting conservatism. The results show that the employment of returnee executives should be further strengthened … into play in order to enhance accounting conservatism, thus helping to improve the quality of accounting information and …

external monitoring helps to mitigate this effect. Using measures of both conditional and unconditional conservatism … respectively, we find robust evidence of a negative relation between CEO overconfidence and accounting conservatism. We further …