//-->
Operating risk and accounting conservatism : an empirical study
Wang, Richard Zhe, (2013)
This paper empirically tests the relation between a firm’s degree of accounting conservatism and its level of operating risk. This paper constitutes the first empirical study in the accounting literature to test the risk signaling theory of accounting conservatism which is recently proposed by Wang, O hOgartaigh and van Zijl (2010), who argue that a firm optimally selects a degree of accounting ...
The Hidden Message in AFS Securitites of US Banks
Wang, Richard Zhe, (2014)