References

• 1985Positive Accounting Theory5,837 cited
• 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
• 1997Earnings management to avoid earnings decreases and losses3,839 cited
• 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
• 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
• 2004Costs of Equity and Earnings Attributes2,387 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
• 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
• 2002Accounting Conservatism, the Quality of Earnings, and Stock Returns1,163 cited
• 2006Financial reporting incentives for conservative accounting: The influence of legal and political institutions1,117 cited
• 2003Conservatism in Accounting Part II: Evidence and Research Opportunities992 cited
• 2001Empirical tax research in accounting956 cited
• 2002The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs924 cited