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 study the links between conditional conservatism and voluntary disclosure of management private information. We … argue that conditional conservatism acts as a mechanism that lends credibility to voluntary disclosure by providing a hard … indicates greater credibility of hard voluntary disclosure. We find no evidence of this confirmatory role of conservatism for …

accounting conservatism, this paper investigates how state ownership moderates this relationship in the context of the emerging … disclosure-accounting conservatism association. We find no evidence that a regional or municipal level of state ownership, the … association between CSR disclosure and reporting conservatism. We address the recent call for a contextualized approach that …