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Probability expressions are extensively used in accounting standards. Therefore, assigning numerical probabilistic thresholds to probability expressions is a central and vital task for accountants aiming to prepare or audit financial reports because they must decide whether the chance of the occurrence of future cash flows is likely or not. Results from a survey with 569 accountants, confirm that reflective accountants, compared to their impulsive peers, are much more reluctant to accrue or disclose net asset increasing events than they are prone to accrue or disclose net asset decreasing events. Hence, we identified that impulsiveness impacts the timing of recognition and measurement amount of changes in net assets, what we have called “cognitive-conditional conservatism”.