منابع مشابه
Conspicuous conservatism in risk choice
We analyze the risk levels chosen by agents who have private information regarding their quality, and whose performance will be judged and rewarded by outsiders. Assume that risk choice is observable. Agents will choose risk strategically to enhance their expected reputations. We show that conspicuous conservatism results: agents of different qualities choose levels below those that would be ch...
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Insects use various types of behaviour, chemical defences, mimetic, aposematic or cryptic appearances as anti-predatory strategies. Among insects, carabid beetles of the genus Brachinus are distasteful prey because they discharge an irritating "cloud" of quinones when threatened. These beetles live in aggregations and adopt warning (conspicuous pattern) colours and chemicals to create a templat...
متن کاملEstimation risk and auditor conservatism
Estimation risk occurs when individuals form beliefs about parameters that are unknown. We examine how auditors respond to the estimation risk that arises when they form beliefs about the likelihood of client bankruptcy. We argue that auditors are likely to become more conservative when facing higher estimation risk because they are risk-averse. We find that estimation risk is of first-order im...
متن کاملThe right attitude: gender, conservatism, and career choice
Despite reductions in overt sexism and structural barriers to the advancement of women in the workforce, differences in the representation of women and men in various careers remain. Specifically, women tend to be overrepresented in traditionally feminine careers, which also tend to be lower in prestige and pay. The present study explored potential gender-related barriers to women’s advancement...
متن کاملsystematic risk and conditional conservatism
this paper examines the effect of systematic risk on accounting conservatism. the idea is that in firms with higher systematic risk, managers have higher incentives to delay the recognition of bad news in the hope of future good news. they also face less demand for conservatism from investors and auditors. in this paper, for measuring systematic risk and accounting conservatism, we used beta fr...
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ژورنال
عنوان ژورنال: SSRN Electronic Journal
سال: 2007
ISSN: 1556-5068
DOI: 10.2139/ssrn.991533