Impact of accounting conservatism on the informativeness of current stock prices f or future earnings

Purpose: The purpose of this paper is to examine how accounting conservatism affects the relation between current stock returns, current earnings, and future earnings. Design/methodology/approach: To achieve the purpose of this paper, we divide accounting conservatism into conditional and unconditio...

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Veröffentlicht in:	Global Business & Finance Review (GBFR) 2023, Vol.28 (5), p.67-81
Hauptverfasser:	Kim, Eung-Gil, Shim, Junyong
Format:	Artikel
Sprache:	eng
Schlagworte:	Conditional conservatism Earning Future earnings response coefficient (FERC) Stock return Unconditional conservatism
Online-Zugang:	Volltext
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