accounting conservatism into conditional and unconditional conservatism and investigate whether the relation between current … recognition compared to unconditional conservatism, and thereby, deteriorates the informativeness of current returns for future …. However, our results show that informativeness of current stock returns on future earnings does not change under unconditional …

accounting conservatism into conditional and unconditional conservatism and investigate whether the relation between current … recognition compared to unconditional conservatism, and thereby, deteriorates the informativeness of current returns for future …. However, our results show that informativeness of current stock returns on future earnings does not change under unconditional …

This study explores the level of unconditional conservatism (UNCC) in accounting after China's convergence with …

This study explores the level of unconditional conservatism (UNCC) in accounting after China's convergence with …

We investigate the economic consequences of both conditional conservatism and unconditional conservatism from the …, firms with a high level of unconditional conservatism are more likely to make a relatively large amount of investments, and … these investments tend to have high risk. These findings indicate that higher levels of unconditional conservatism more …

into Conditional Conservatism（CC）and Unconditional Conservatism（UCC）. So we consider that economical function of both …

unconditional conservatism and the reversion of the differences between market and book values of equity. In other words, we can … provide firm-specific measures of both conditional and unconditional conservatism with the same model. We demonstrate all …