This paper investigates the factors affecting the conservatism of accounting reports at the market-level and firm …-level. At the market-level, law and institutional factors explain conservatism, while at the firm-level contracting is the … driver. We predict and observe that while both levels jointly affect conservatism, it is firm-level factors that play a …

from 2011 to 2020, this study examines the effect of female directors on accounting conservatism in European Union listed … investigates whether gender equality index moderates the relationship between female directors and accounting con-servatism. We … document a positive and significant relationship between female directors and accounting conservatism. Firms that have reached …

This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book …-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift … conditional conservatism is positively and significantly associated with future tax rate cuts when book-tax conformity is high …

This study investigates the influence of Confucian culture on accounting conservatism. Using a sample of Chinese … temples (schools) within a specific radius around a firm, is significantly positively associated with accounting conservatism …, suggesting that Confucian ethics and culture promote accounting conservatism. Moreover, litigation risk attenuates the positive …