Accepted by Jeffrey Callen. An earlier version of this paper was presented at the 2008 Contemporary Accounting Research Conference, generously supported by the Canadian Institute of Chartered Accountants. We thank participants at the 2008 CAAA meetings and the 2008 CAR conference, Edward Riedl, the discussant at the CAR conference, Jeffrey Callen (the associate editor), and two anonymous referees. All errors remain ours.
Accounting Conservatism and the Temporal Trends in Current Earnings’ Ability to Predict Future Cash Flows versus Future Earnings: Evidence on the Trade-off between Relevance and Reliability*
Version of Record online: 8 JUL 2010
© 2010 Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 27, Issue 2, pages 413–460, Summer 2010 (June)
How to Cite
BANDYOPADHYAY, S. P., CHEN, C., HUANG, A. G. and JHA, R. (2010), Accounting Conservatism and the Temporal Trends in Current Earnings’ Ability to Predict Future Cash Flows versus Future Earnings: Evidence on the Trade-off between Relevance and Reliability. Contemporary Accounting Research, 27: 413–460. doi: 10.1111/j.1911-3846.2010.01013.x
- Issue online: 8 JUL 2010
- Version of Record online: 8 JUL 2010
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