Conservatism and corporate cash holdings: A risk prospective

Khalid Al-Amri; Munther Al-Busaidi; Serkan Akguc

Conservatism and corporate cash holdings: A risk prospective

Khalid Al-Amri, Munther Al-Busaidi, Serkan Akguc

Research output: Contribution to journal › Article › peer-review

16 Citations (SciVal)

Abstract

The purpose of this study is to investigate the relationship between accounting conservatism and a firm's cash holdings. The authors also investigate whether the association is dependent on the firm being public or private. Using a unique data of GCC countries from 2003 to 2012, the authors find that there is a positive association between accounting conservatism and amount of cash holdings for GCC firms. Also, the researchers find that the association is higher for public firms as compared with private firms.

Original language	English
Pages (from-to)	101-113
Number of pages	13
Journal	Investment Management and Financial Innovations
Volume	12
Issue number	1
Publication status	Published - 2015

Keywords

Accounting conservatism
Cash holdings
GCC
Risk

ASJC Scopus subject areas

Business and International Management
Accounting
Finance
Economics and Econometrics
Strategy and Management

Cite this

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N2 - The purpose of this study is to investigate the relationship between accounting conservatism and a firm's cash holdings. The authors also investigate whether the association is dependent on the firm being public or private. Using a unique data of GCC countries from 2003 to 2012, the authors find that there is a positive association between accounting conservatism and amount of cash holdings for GCC firms. Also, the researchers find that the association is higher for public firms as compared with private firms.

AB - The purpose of this study is to investigate the relationship between accounting conservatism and a firm's cash holdings. The authors also investigate whether the association is dependent on the firm being public or private. Using a unique data of GCC countries from 2003 to 2012, the authors find that there is a positive association between accounting conservatism and amount of cash holdings for GCC firms. Also, the researchers find that the association is higher for public firms as compared with private firms.

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KW - Cash holdings

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KW - Risk

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ER -

Conservatism and corporate cash holdings: A risk prospective

Abstract

Keywords

ASJC Scopus subject areas

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