as losses. The aim of the current study is assesses the relationship between conservatism and share return of chemical …

proves analytically that the presence of accounting conservatism decreases the asset price and the volatility of the asset … conservatism decreases the likelihood of the asset price lying on the right tail of its distribution and depending on the model … parameter values, the presence of accounting conservatism may increase or decrease the likelihood of the asset price lying on …

rents; however, there is limited evidence regarding the impact of innovation on risk. We shed new light on how firms …' involvement in innovation activities impacts their volatility, particularly their idiosyncratic volatility. In this paper, we … empirically examine the effect of innovation on idiosyncratic volatility. To do so, we empirically examine the impact of …