Accounting conservatism, financial reporting and stock returns

Research Question: One of the aims of this paper is to examine accounting conservatism using a robust set of data collected from the recent years to better understand how accounting conservatism affects the relations between stock returns and accounting variables. Motivation: Financial reporting is...

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Main Authors: Belle Selene Xia, Elia Liitiäinen, Ignace De Beelde
格式: Artigo
語言:Inglês
出版: Bucharest University of Economic Studies 2019-04-01
叢編:Contabilitate şi Informatică de Gestiune
主題:
International and financial accounting
financial reporting
corporate finance
accounting conservatism
capital markets
在線閱讀:http://online-cig.ase.ro/jcig/art/18_1_1.pdf
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