会计稳健性与当前盈余预测未来现金流与未来盈余能力的时间趋势：相关性与可靠性权衡的证据

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*

• Sati P. Bandyopadhyay · 滑铁卢大学
• Changling Chen · 滑铁卢大学
• Alan Guoming Huang · 滑铁卢大学
• Ranjini Jha · 滑铁卢大学