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Factors Influencing the Level of Accounting Conservatism in the Financial Statements

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References

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1999The Effect of International Institutional Factors on Properties of Accounting Earnings869 cited
2001Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure811 cited
2005Conditional and Unconditional Conservatism:Concepts and Modeling704 cited
2008Managerial Ownership and Accounting Conservatism

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702 cited

2008Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism*630 cited

2007Accounting conservatism and corporate governance601 cited

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2016Earning Management and the Role of Accounting Conservatism at Firm Level19 cited
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