Purpose: The purpose of this paper is to examine how accounting conservatism affects the relation between current stock … accounting conservatism into conditional and unconditional conservatism and investigate whether the relation between current … conservatism. Research limitations/implications: Even though we use prior research to capture the proxy for accounting conservatism …

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 …