How to cite this paper
Taghavi, M., Valahzaghard, M & Ahmadloo, A. (2014). The relationship between operating risk and accounting conservatism: Evidence from Iranian banking industry.Management Science Letters , 4(4), 823-828.
Refrences
Ahmed, A. S., Billings, B. K., Morton, R. M., & Stanford-Harris, M. (2002). The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs. The Accounting Review, 77(4), 867-890.
Ball, R., & Shivakumar, L. (2005). Earnings quality in UK private firms: comparative loss recognition timeliness. Journal of Accounting and Economics, 39(1), 83-128.
Basu, S. (1997). The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics, 24(1), 3-37.
Beaver, W. H., & Ryan, S. G. (2000). Biases and lags in book value and their effects on the ability of the book-to-market ratio to predict book return on equity. Journal of Accounting Research, 38(1), 127-148.
Bhattacharya, U., Daouk, H., & Welker, M. (2003). The world price of earnings opacity. The Accounting Review, 78(3), 641-678.
Feltham, G. A., & Ohlson, J. A. (1995). Valuation and clean surplus accounting for operating and financial activities. Contemporary accounting research, 11(2), 689-731.
Giner, B., & Reverte, C. (2006). The risk?relevance of accounting data: Evidence from the Spanish Stock Market. Journal of International Financial Management & Accounting, 17(3), 175-207.
Givoly, D., & Hayn, C. (2000). The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?. Journal of Accounting and Economics, 29(3), 287-320.
Givoly, D., Hayn, C. K., & Natarajan, A. (2007). Measuring reporting conservatism. The Accounting Review, 82(1), 65-106.
Grose, V. L. (1987). Managing Risk: Systematic Loss Prevention for Executives. Prentice-Hall.
Khan, M., & Watts, R. L. (2009). Estimation and empirical properties of a firm-year measure of accounting conservatism. Journal of Accounting and Economics, 48(2), 132-150.
Marshall, C. L., & Marshall, D. C. (2001). Measuring and managing operational risks in financial institutions: tools, techniques, and other resources. John Wiley.
Penman, S. H., & Zhang, X. J. (2002). Accounting conservatism, the quality of earnings, and stock returns. The Accounting Review, 77(2), 237-264.
Roychowdhury, S., & Watts, R. L. (2007). Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting. Journal of Accounting and Economics, 44(1), 2-31.
Ruddock, C., Taylor, S. J., & Taylor, S. L. (2006). Nonaudit services and earnings conservatism: Is auditor independence impaired?. Contemporary Accounting Research, 23(3), 701-746.
Shackelford, D. A., & Shevlin, T. (2001). Empirical tax research in accounting. Journal of Accounting and Economics, 31(1), 321-387.
Wang, R., ? Hogartaigh, C., & Van Zijl, T. (2008). Measures of accounting conservatism: A construct validity perspective. Journal of Accounting Literature, Forthcoming.
Watts, R. L. (2003). Conservatism in accounting part I: Explanations and implications. Accounting horizons, 17(3), 207-221.
Li, X. (2010, July). Accounting Conservatism and Cost of Capital: International Analysis. Financial Accounting and Reporting Section (FARS).
Ball, R., & Shivakumar, L. (2005). Earnings quality in UK private firms: comparative loss recognition timeliness. Journal of Accounting and Economics, 39(1), 83-128.
Basu, S. (1997). The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics, 24(1), 3-37.
Beaver, W. H., & Ryan, S. G. (2000). Biases and lags in book value and their effects on the ability of the book-to-market ratio to predict book return on equity. Journal of Accounting Research, 38(1), 127-148.
Bhattacharya, U., Daouk, H., & Welker, M. (2003). The world price of earnings opacity. The Accounting Review, 78(3), 641-678.
Feltham, G. A., & Ohlson, J. A. (1995). Valuation and clean surplus accounting for operating and financial activities. Contemporary accounting research, 11(2), 689-731.
Giner, B., & Reverte, C. (2006). The risk?relevance of accounting data: Evidence from the Spanish Stock Market. Journal of International Financial Management & Accounting, 17(3), 175-207.
Givoly, D., & Hayn, C. (2000). The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?. Journal of Accounting and Economics, 29(3), 287-320.
Givoly, D., Hayn, C. K., & Natarajan, A. (2007). Measuring reporting conservatism. The Accounting Review, 82(1), 65-106.
Grose, V. L. (1987). Managing Risk: Systematic Loss Prevention for Executives. Prentice-Hall.
Khan, M., & Watts, R. L. (2009). Estimation and empirical properties of a firm-year measure of accounting conservatism. Journal of Accounting and Economics, 48(2), 132-150.
Marshall, C. L., & Marshall, D. C. (2001). Measuring and managing operational risks in financial institutions: tools, techniques, and other resources. John Wiley.
Penman, S. H., & Zhang, X. J. (2002). Accounting conservatism, the quality of earnings, and stock returns. The Accounting Review, 77(2), 237-264.
Roychowdhury, S., & Watts, R. L. (2007). Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting. Journal of Accounting and Economics, 44(1), 2-31.
Ruddock, C., Taylor, S. J., & Taylor, S. L. (2006). Nonaudit services and earnings conservatism: Is auditor independence impaired?. Contemporary Accounting Research, 23(3), 701-746.
Shackelford, D. A., & Shevlin, T. (2001). Empirical tax research in accounting. Journal of Accounting and Economics, 31(1), 321-387.
Wang, R., ? Hogartaigh, C., & Van Zijl, T. (2008). Measures of accounting conservatism: A construct validity perspective. Journal of Accounting Literature, Forthcoming.
Watts, R. L. (2003). Conservatism in accounting part I: Explanations and implications. Accounting horizons, 17(3), 207-221.
Li, X. (2010, July). Accounting Conservatism and Cost of Capital: International Analysis. Financial Accounting and Reporting Section (FARS).