2Watts R. L.. Conservatism in Accounting Part I: Explanations and Implications [J]. Accounting Horizons, 2003,17, (3) :207-221. 被引量:1
3Basu S.. The Conservatism Principle and the Asymmetric Timeliness of Earnings[J]. Journal of Accounting & Economics. 1997,24. (1) : 3-37. 被引量:1
4Ahmed A. S. ,B. Billings,M. S. Harris,R. M. Morton. The Role of Accounting Conservatism in Mitigating Bondholder-shareholder Conflicts Over Dividend Policy and in Reducing Debt Costs[J]. The Accounting Review, 2002,77, (4) : 867-890. 被引量:1
5Ball R. , Kothari S. P. Robin A.. The Effect of International Factors on Properties of Accounting Earnings[J]. Journal of Accounting & economics,2000, (29) : 1-51. 被引量:1
6Jia Yinping. Essays on Accounting Conservatism[D]. PhD. Dissertation. Hong Kong Polytechnic University. UMI Proquest ,2004, (AAT 3119839). 被引量:1
7Shackelford D. A. , T. Shevlin. Empirical Tax Research in Accounting[J]. Journal of Financial Economics,2001 , 31 : 321-387. 被引量:1
8Beaver W. H. , S. G. Ryan. Biases and Lags in Book Value and Their Effects on the Ability of the Book- to - market Ration to Predict Book Return on Equity [J]. Journal of Accounting Research, 2000, 38, (1) :127-148. 被引量:1
9Givoly D. , Hayn C.. The Changing Time-series Properties of Earnings,Cash Flows and Accruals:Has Financial Reporting Become More Conservatism [J]. Journal of Accounting & Economics, 2000, 29, (3):287-320. 被引量:1
10Watts R. L. , J. L. Zimmerman. Positive Accounting Theory [M]. Englewood Cliffs. NJ. : Prentice Hall. 1986. 被引量:1