Please use this identifier to cite or link to this item: 192.168.6.56/handle/123456789/105179
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dc.contributor.authorJEONG-BON KIM, LIANDONG ZHANG-
dc.date.accessioned2020-02-10T06:06:11Z-
dc.date.accessioned2020-05-15T23:01:44Z-
dc.date.available2020-02-10T06:06:11Z-
dc.date.available2020-05-15T23:01:44Z-
dc.date.issued2016-
dc.identifier.urihttp://196.189.45.87:8080/handle/123456789/105179-
dc.descriptionThis study investigates the firm-level relation between conditional conservatism in financial reporting and stock price crashes. Conditional conservatism refers to accountants’ tendency to require a higher degree of verification to recognize good news as gains than to recognize bad news as losses (Basu 1997).1 This asymmetric verifiability requirement of conservative accounting policy offsets managers’ tendencies to hide bad news and accelerate good news recognition in audited financial statements (Kothari, Ramanna, and Skinner 2010; Watts 2003a).en_US
dc.languageEnglishen_US
dc.language.isoenen_US
dc.subjectStock Price Crash Risken_US
dc.titleAccounting Conservatism and Stock Price Crash Risk:Firm-level Evidenceen_US
dc.typeArticleen_US
Appears in Collections:Accounting and Finance

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