... and adversely related to accounting conservatism, according to the results. In addition, there was an inverse relationship between the probability of information transparency deficiency and the predictive power of profitability. A substantial negative relationship existed between the likelihood of information...

...Meysam Bolgorian; Ali Mayeli Purpose This paper aims to investigate the relationship between accounting conservatism and money laundering risk. For this goal, the authors construct an index for measuring money laundering risk at the firm level for Iranian listed firms in the Tehran Stock Exchange...

..., they support using more than one measure of conservatism in studies that involve accounting conservatism. A limitation is that the findings are specific to voluntary ESO expense recognition. Originality/value – This is the first study to examine how conservatism affects the choice to recognize an item...