We examine the association between accounting conservatism, expressed in the form of
asymmetric timeliness of recognition of economic gains and losses, and corporate social …

This study uses 462,678 monthly observations of US-listed firms for the period 1990–2018 to
document a strong positive relationship between short-term changes in financial distress risk …

This study examines the impact of economic policy uncertainty on the stock price crash risk
of commercial banks based on a sample of 32 Chinese A-share listed banks from Q1 2007 …

We find that a CEO's industry tournament incentives (CITI) induce a CEO to undertake
strategies that reduce the propensity of a firm to incur future stock price crash risk. CITI also …

This paper investigates the impact of banks' social activities on their future stock price crash
risk in an international setting. We propose two competing perspectives for the relationship …

We examine the association between loan portfolio concentration, competition and stock
price crash risk in the US banking industry. We find that during economic downturns, banks …

Risk assessment in the banking sector has been a prominent topic in the banking literature
and has gained attention especially since the recent financial crises. In particular, the …

Uncertainty about economic policy (EPU) in today's interconnected world and its impact
worldwide is more significant than ever before. Thus, this study examines EPU's impact on …

In the context of competition between domestic banks but also foreign banks become more
and more fierce. The increasing penetration of foreign banks brings certain risks to domestic …

We examine whether Islamic banks are more likely to be conservative in their financial
reporting than conventional banks, as well as how Islamic banks' unique corporate …