Conservatism and corporate cash holdings: A risk prospective

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16 Citations (SciVal)


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 languageEnglish
Pages (from-to)101-113
Number of pages13
JournalInvestment Management and Financial Innovations
Issue number1
Publication statusPublished - 2015


  • Accounting conservatism
  • Cash holdings
  • GCC
  • Risk

ASJC Scopus subject areas

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


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