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 …

Lobo and Zhou (2006) find an increase in accounting conservatism following the Sarbanes–Oxley Act of 2002. In Japan … accounting conservatism following J-SOX and demonstrate an increase in accounting conservatism in the post-J-SOX period. In … particular, using the Basu (1997) measure of conservatism, we find that the degree to which firms incorporate losses more quickly …

' accounting conservatism. Our evidence implies that CEO sensation seeking is negatively associated with accounting conservatism … the negative relation between CEO sensation seeking and accounting conservatism varies systematically with external …