reveals that firms with a greater degree of conservatism witness a significant reduction in crash risk after accounting for … motivation for firms to obscure and delay sharing the information. Further analysis demonstrates that accounting conservatism …This study assesses the relationship between the likelihood of future stock price crashes and conservatism …

From an information perspective, sources of risk should be reflected in accounting fundamentals. However, asymmetry in … the news is eventually disclosed. The present study examines the impact of a number of accounting and auditing attributes … negative relation between conditional conservatism and future stock price crash risk, which supports evidence in the existing …

The conservatism of accounting and robustness of accounting information disclosure may restrain the irrational behavior … developing country Pakistan. More specifically, this study investigates the effect of accounting conservatism on stock price … impact of accounting conservatism in avoiding a price crash. This study conducts the panel data analysis of 155 nonfinancial …

This study addresses the relationship between accounting quality and audit attributes (i.e., audit quality, auditor … data technique. The findings indicate a negative and significant relationship between the accounting quality, audit …

regard to accounting conservatism in a sample of listed Chinese firms. After the stock price of a firm crashes, its … accounting conservatism increases substantially. This result holds regardless of the methods used to assess key variables and … ratio of institutional investors. The conservative accounting policies include higher accrued liabilities and higher bad …