This paper empirically tests the relation between a firm's degree of accounting conservatism and its level of operating … accounting conservatism which is recently proposed by Wang, O hOgartaigh and van Zijl (2010), who argue that a firm optimally … selects a degree of accounting conservatism in order to signal its own operating risk to the capital market. Consistent with …

This study examines the relation between narrative risk disclosures and accounting conservatism by utilizing the SEC … hypothesize that RFDs likely affect firms' financial reporting choice in accounting conservatism in two ways, the substitutive … effect and the stimulative effect. On the one hand, RFDs may substitute for conservatism by revealing important information …

We examine the relation between the use of collateral and accounting conservatism for a sample of Chinese firms during … 2001 to 2006. China provides a powerful setting for testing the direct effect of accounting conservatism on collateral … accounting conservatism and the use of collateral are negatively related, after controlling for firm performance and risk. The …

This paper investigates the association between investor sentiment and accounting conservatism. We find that managers … recognize economic losses in earnings in a more timely manner during periods of high investor sentiment. Further, the sentiment-conservatism … relation is stronger for firms with greater sentiment-price sensitivity. We also find that the sentiment-conservatism …

conservatism; b) unlisted banks and commercial banks are more conservative than listed entities and savings banks, respectively … accounting conservatism, whereas strict regulatory regimes tend to reinforce the effect of both variables on early loan loss …