Accounting Conservatism and the Relation Between Returns and Accounting Data
- 1 December 2004
- journal article
- Published by Springer Nature in Review of Accounting Studies
- Vol. 9 (4) , 495-521
- https://doi.org/10.1007/s11142-004-7794-6
Abstract
No abstract availableKeywords
This publication has 18 references indexed in Scilit:
- The Relation between Market Values, Earnings Forecasts, and Reported Earnings*Contemporary Accounting Research, 2002
- Discussion of: “When Capital Follows Profitability: Non-linear Residual Income Dynamics”Review of Accounting Studies, 2001
- Accounting Conservatism and the Valuation of Accounting Numbers: Evidence on the Feltham-Ohlson (1996) ModelJournal of Accounting, Auditing & Finance, 2000
- Biases and Lags in Book Value and Their Effects on the Ability of the Book-to-Market Ratio to Predict Book Return on EquityJournal of Accounting Research, 2000
- Relative valuation roles of equity book value and net income as a function of financial healthJournal of Accounting and Economics, 1998
- The conservatism principle and the asymmetric timeliness of earnings1Journal of Accounting and Economics, 1997
- The Relative Informativeness of Accounting Disclosures in Different CountriesJournal of Accounting Research, 1993
- Earnings Asan Explanatory Variable for ReturnsJournal of Accounting Research, 1991
- Cross-Sectional Dependence and Problems in Inference in Market-Based Accounting ResearchJournal of Accounting Research, 1987
- Risk, Return, and Equilibrium: Empirical TestsJournal of Political Economy, 1973