Generalist CEOs and conditional accounting conservatism
Year of publication: |
2024
|
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Authors: | Hrazdil, Karel ; Liang, Yi ; Ruan, Lufei ; Song, Hakjoon |
Published in: |
Journal of business finance & accounting : JBFA. - Oxford : Wiley-Blackwell, ISSN 1468-5957, ZDB-ID 2020001-8. - Vol. 51.2024, 7/8, p. 1693-1723
|
Subject: | agency conflict | conditional conservatism | corporate governance | generalist CEOs | risk-taking | Corporate Governance | Corporate governance | Führungskräfte | Managers | Prinzipal-Agent-Theorie | Agency theory | Konservatismus | Conservatism | Managervergütung | Executive compensation | Bilanzpolitik | Accounting policy | Risikopräferenz | Risk attitude |
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