Kim, Eung-Gil; Shim, Junyong - In: Global business and finance review 28 (2023) 5, pp. 67-81
returns, current earnings, and future earnings. Design/methodology/approach: To achieve the purpose of this paper, we divide … stock returns, current earnings, and future earnings is different depending on the type of conservatism. Findings: We find … that the current stock returns of firms with strong conditional conservatism contain more information about future earnings …