Kim, Eung-Gil; Shim, Junyong - In: Global Business & Finance Review (GBFR) 28 (2023) 5, pp. 67-81
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...
