Do CEO Attributes Spur Conservatism?

This study examines the relationship between chief executive officers’ (CEOs’) characteristics (e.g., tenure, experience, education, age and compensation) accounting conservatism for a sample of 672 yearly observations from both Jordanian industrial service companies listed on Amman Stock Exchange (ASE) during period 2014–2021. Using feasible generalised least squares, results show that CEOs with more experience skills are positively significantly related to conservatism. Furthermore, consistent upper-echelon-theory arguments, findings reveal CEO tenure is associated level The indicate CEOs’ compensation but insignificantly Overall, this contributes literature by providing evidence importance recognising effects influencing in companies.