We examine whether the demand for conditional conservatism produces unintended real consequences that are exacerbated by managerial incentives to report higher earnings. document a robust positive association between and earnings management (REM), particularly firms whose CEOs face greater compensation capital market Using mediation analyses, we find has negative indirect relation with future r...

This paper compares and contrasts Michael Huemer’s Principle of Phenomenal Conservatism with Husserl’s well-known Principle of All Principles. Despite some similarities, I argue that the two are quite different. I examine several cases in which the theories provide different assessments of a belief’s epistemic status, and argue that Husserl’s gives the correct answer in each case. I also argue ...

Gender diversity on corporate boards is an important governance issue. Prior research suggests that female directors tend to be more ethical, conservative, socially responsible, independent and risk averse. Thus, may contribute improve board performance earnings quality. Using a sample of 3.808 non-financial European Union listed companies from 2011 2020, this study examines the effect accounti...

We conduct a laboratory experiment to study how advice affects the gender gap in the entry into a real-effort tournament. Our experiment is motivated by the concerns raised by approaching the gender gap through affirmative action. Advice is given by subjects who have already had some experience with the participation decision. We show that advice improves the entry decision of subjects, in that...