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 …