References

• 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
• 1998The Effect of Audit Quality on Earnings Management*3,243 cited
• 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
• 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
• 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
• 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
• 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
• 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
• 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
• 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
• 2004Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries845 cited
• 2001Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure811 cited
• 2007Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting613 cited
• 2003