... provide new insights into when and how managers use their financial reporting discretion to make firms appear less risky and, therefore, influence investors’ risk perceptions. Hend Monjed can be contacted at: hend.monjed@qu.edu.qa D8 D81 G32 L20 M41 In practice, the findings inform...

... and measurements of the variables, while the results of the study are discussed in section 4. Some observed limitations and avenues for possible future studies are discussed in the last section. Accounting conservatism Risk Ambiguity Market turbulence Technological turbulence D8 M41 O50...