Long-run Accounting Conservatism and subsequent equity returns

Long-run Accounting Conservatism and subsequent equity returns

This paper investigates the impact of long-run accounting conservatism on subsequent equity returns. The accounting conservatism proxy used is based on prior research and considered for different possible specifications. In contrast to prior research, this study compensates for the impact of momentu...

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Bibliographic Details
Main Author: Wessel M. Badenhorst
Format: Article
Language:English
Published: AOSIS 2016-03-01
Series:Journal of Economic and Financial Sciences
Subjects:
Accounting conservatism
financial crisis
industry differences
long-term returns
three-factor model
Online Access:https://jefjournal.org.za/index.php/jef/article/view/29

Internet

https://jefjournal.org.za/index.php/jef/article/view/29

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