conservatism is negatively associated with book equity, a result that is both economically and statistically significant, as well … as robust to a variety of model specifications. Our findings suggest that the rise in accounting conservatism has …

Purpose: The purpose of this paper is to examine how accounting conservatism affects the relation between current stock … accounting conservatism into conditional and unconditional conservatism and investigate whether the relation between current … stock returns, current earnings, and future earnings is different depending on the type of conservatism. Findings: We find …

Purpose - Our study aims to explore the ownership structure and accounting conservatism in influencing the value … indicate that accounting conservatism plays a more important role in increasing value relevance in non-family firms compared to …