Toksoz, Tuba - In: Borsa Istanbul Review 24 (2024) 4, pp. 787-796
reveals that firms with a greater degree of conservatism witness a significant reduction in crash risk after accounting for … firm-specific determinants of crash risk along with firm and year fixed effects. This result corroborates the findings in … offers advantages by mitigating future crash risk, especially for firms with high intangible intensity. …