References

• 1985Positive Accounting Theory5,837 cited
• 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
• 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
• 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
• 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
• 2001Financial accounting information and corporate governance2,296 cited
• 2001Empirical research on accounting choice1,764 cited
• 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
• 2018Teoria da Contabilidade1,699 cited
• 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
• 2003Conservatism in Accounting Part II: Evidence and Research Opportunities992 cited
• 2001Empirical tax research in accounting956 cited
• 2000Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data919 cited
• 1999The Effect of International Institutional Factors on Properties of Accounting Earnings869 cited
• 2002