Accounting conservatism, timeliness and interactions in the Scandinavian stock markets
Maria I. Kyriakou,
Athanasios Koulakiotis,
Vassilios Babalos
Abstract:PurposeThe purpose of this study is to examine within a unified framework the timeliness and conservatism of accounting disclosure accommodating the transmission of news among the Scandinavian stock markets.Design/methodology/approachTo this end the authors have used an augmented ordinary least squares (OLS) approach and univariate generalized autoregressive conditional heteroskedastic and vector autoregressive (VAR) modeling. The sample covers the period from 1987 to 2020, totaling 1452 observations. The samp… Show more
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