higher degree of integration of risk management and strategic management. Management accounting helps make risk … bankruptcy. The strategic management accounting risk matrix shows the probability and potential impact of each risk on accounting … data. A strategic plan and measurement of the effectiveness of risk-oriented strategic management accounting was developed …

This paper examines the link between managerial overconfidence, conservative accounting and investment. Using Japanese … investment to sales growth volatility. In addition, we examine whether conservative accounting mitigates agency costs and … find that conservative accounting increases investment--cash flow sensitivity. However, our results confirm that …

investment and expected returns. In imperfectly competitive industries, a firm's exposure to systematic risk is jointly affected … by its own investment strategy and the investment strategies of its industry peers, such that the dynamics of its …

practice of basing accounting on fair values must be adapted such that accounting is based on the risk exposures inherent in … management information that is attached to transactions upon their registration in accounting systems. The incremental risk … enterprise.We further demonstrate how risk accounting aligned with management accounting can produce a system of integrated risk …

This study examines the relation between narrative risk disclosures and accounting conservatism by utilizing the SEC … filings. By viewing such risk factor disclosures (RFDs) as an integral part of financial reporting and disclosure, I … hypothesize that RFDs likely affect firms' financial reporting choice in accounting conservatism in two ways, the substitutive …

Risk and uncertainty are inherent in the environment and functions of accounting. Accounting reports, systems, norms … descriptions of coping with risk and uncertainty yield different implications for accounting. Chambers was an articulate, forceful … risk and decision making. This largely unrecognized link between the conflicting accounting theories and their respective …