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Keywords: Manager conservatism
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Journal Articles
Journal of Accounting in Emerging Economies 1–26.
Published: 30 June 2026
... between 2014 and 2023. Managers' age and signatures are psychological indicators of reputation, motivation, and conservatism, respectively. Findings The results show that managers' reputation incentives (MREP) have a significant positive effect on AEM, while manager conservatism (MCON) has...
