...) on accounting conservatism, a longstanding pillar in financial reporting and a direct manifestation of risk-taking in accounting practices. Design/methodology/approach We employ a difference-in-differences methodology, with the firms headquartered in California serving as the treatment group and those...

...Brijraj Agarwal; Ritesh Kumar Dubey; Suhas Avabruth Purpose This article aims to provide a deeper understanding of accounting conservatism literature through an extensive literature review with the aid of bibliometric analysis. It also proposes specific research questions for future studies within...

...Yun Shen; Vito Mollica; Aldo Fortunato Dalla Costa Purpose This study sheds new light on the personality trait and provides evidence regarding the relation between narcissism and desirable accounting practices, specifically the impact of CEO narcissism on accounting conservatism. Design...

... research more closely investigates the magnitudes of managerial influence and adopts a more holistic perspective on financial reporting outcomes. Upper echelons theory Accounting Financial reporting Voluntary disclosur e Earnings management Accounting conservatism Chief financial officer Chief...

...George W. Ruch; Gary Taylor We review and analyze the accounting literature that examines the effects of accounting conservatism on financial statements and financial statement users. We begin by analyzing how conservatism affects the reported numbers on the financial statements. These studies...