8Bush.S.. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting & Economics. 12.1997, pp.3 - 37. 被引量：1
9Ball, R.. Kothari, S,, Robin, A.. The effect of international factors on properties of accounting earnings. Journal of Accounting & Economics,29. 2000, pp. 1 - 52. 被引量：1
10Ball. R.. Robin, A,, Wu, J., Incentives versus standards: Properties of accounting income in four east Asian countries. Journal of Accounting & Economics ,36,2003, pp.235 - 270. 被引量：1
