Group 1 - The core concept of accounting conservatism is that companies should exercise caution in recognizing, measuring, and reporting transactions, avoiding overestimation of assets or income and underestimation of liabilities or expenses [1] - Accounting conservatism leads to asymmetric recognition of losses and gains, where companies tend to recognize potential losses or bad news sooner than gains or good news, enhancing the transparency and reliability of financial reports [1] - The analysis of accounting conservatism is conducted using ACF model, CScore model, and Basu model, covering data from 2000 to 2024 [1] Group 2 - The dataset includes various indicators such as stock code, end date, whether to exclude companies listed on the Beijing Stock Exchange, ST or *ST stocks, newly listed or delisted companies, stock name, initial stock price, earnings per share, stock return rate, market-to-book ratio, debt-to-asset ratio, total assets, and other coefficients [1] - Specific data points include stock return rates and market-to-book ratios, which are essential for evaluating the financial health and performance of listed companies [2]