The relationship between operating risk and accounting conservatism: Evidence from Iranian banking industry
The purpose of this study is to analyze the relationship between operational risk and accounting conservatism. The criterion used for operational risk in this study is asset volatility and for accounting conservatism, we use Ball and Shivakumar (2005) model [Ball, R., & Shivakumar, L. (2005). Ea...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Growing Science
2014-04-01
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| Series: | Management Science Letters |
| Subjects: | |
| Online Access: | http://www.growingscience.com/msl/Vol4/msl_2014_37.pdf |