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• W1566384667 abstract "This study investigates whether or not long-term discretionary accounting conservatism has benefits for equity investors, as measured by long-term subsequent equity returns. Based on the long-term relationship between cash flows and earnings documented by Dechow (1994), this paper develops a new proxy for discretionary accounting conservatism. This proxy utilises earnings before interest and tax and cash flow generated by operations, highlighting conservative discretion within earnings. Importantly, and in contrast to prior research, this study controls for market assessments of the growth prospects of sample firms and finds that discretionary accounting conservatism is insignificantly related to subsequent equity returns, once market assessments of growth prospects have been controlled for. Compensating for cross-sectional differences, based on the relative gearing of firms, reveal that the relationship between subsequent equity returns and discretionary accounting conservatism remains insignificant, regardless of the level of gearing of the sample firm." @default.
• W1566384667 created "2016-06-24" @default.
• W1566384667 creator A5010039633 @default.
• W1566384667 date "2013-01-01" @default.
• W1566384667 modified "2023-09-24" @default.
• W1566384667 title "The relationship between conservatism in financial reporting and subsequent equity returns" @default.
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• W1566384667 doi "https://doi.org/10.1080/10291954.2013.11435173" @default.
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