We study the influence of conditional accounting conservatism on domestic investor diversification decisions. We argue that a conservative accounting system that promotes the dissemination of bad news and which constrains managers from engaging in opportunistic activities reduces the need for...

This paper argues that a hybrid approach that includes elements of Big Data/Analytics with the “nudges” of behavioural economics can help banks tackle one of the major causes of their problems in implementing large-scale change: complexity. Complexity makes organisations (and systems) hard...