Ahmed, A. & Duellman, S. (2007). Accounting conservatism and board of director characteristics: An empirical analysis. Journal of Accounting and Economics, 43 (2-3): 411-437.
Anthony, J. & Ramesh, K. (1992). Association between accounting performance measures and stock prices: A test of the life cycle hypothesis. Journal of Accounting and Economics, 15(2-3): 203–227.
Ball, R., Kothari, S. & Nikolaev, P. (2009). Econometrics of the Basu asymmetric timeliness coefficient and accounting conservatism. Working paper, University of Chicago and MIT.
Ball, R., Kothari, S. & Robin, A. (2000). The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics, 29 (1): 1-51.
Ball, R., Kothari, S., & Nikolaev, P. (2012). On Estimating Conditional Conservatism. Working paper, University of Chicago and MIT.
Basu, S. (1997). The Conservatism Principle and The Asymmetric Timeliness of Earnings. The Journal of Accounting and Economics, 24 (1): 3- 37.
Bushman, R., Smith, Z. & Zhang, F. (2011). Investment Cash Flow Sensitivities Really Reflect Related Investment Decisions. Working paper, University of North Carolina at Chapel Hill, University of Chicago and Yale School of Management.
Chandra U., Wasley, C. & Waymire, G. (2004). Income conservatism in the U.S. technology sector. Working Paper, University of Rochester.
Chowdhury, S. & Watts, R.L. (2007). Asymmetric Timelines of Earnings, Market -to -Book and Conservatism in Financial Reporting. The Journal of Accounting and Economics, 44 (1-2): 2-31.
Collins, D.W., Hribar, P. & Xiaoli, T. (2012). Cross Sectional Variation in Cash Flow Asymmetric Timeliness and Its Effect on the Earnings-Based Measure of Conditional Conservatism. Electronic copy available at: http://ssrn. com/abstract=2120677.
Dechow, P., Ge, W. & Schrand, C. (2010). Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting and Economics, 50 (2-3): 344- 401.
Dickinson, V. (2011). Cash flow patterns as a proxy for life cycle. The Accounting Review, 86 (6): 1969-1994.
Dietrich, D., Muller, K. & Riedl, E. (2007). Asymmetric timeliness tests of accounting conservatism. Review of Accounting Studies, 12(1): 95-124.
Garcia Lara, J.M., Garcia Osma, B. & Penalva, F. (2010).
Accounting Conservatism and Firm Investment Efficiency. Available at SSRN:
http://ssrn.com/ abstract=1383642.
Garcia Lara, J.M., Garcia Osma, B. & Penalva, F. (2011). Conditional conservatism and cost of capital, Review of Accounting Studies 16 (2): 247-271.
Givoly, D., Hayn, C. & Natarajan, A. (2007). Measuring reporting conservatism. The Accounting Review, 82(1): 65-106.
Hribar, P. & Collins, D.W. (2002). Errors in estimating accruals: implications for empirical research. Journal of Accounting Research, 40(1): 105–134.
Keller, G. & Warrack, B. (2003). Statistics for management and economics. 6th ed. Pacific Grove, CA: Duxbury Press.
Khodamipor, A., Deldar, M. & Chopani, M. (2012). Effect of information asymmetry and the life cycle of the future returns of the company on shares of companies listed in Tehran Stock Exchange. Experimentalstudy offinancialaccounting, 11 (38): 143-147.
Kordestani, Gh. & Langrody, H. (2008). Conservatism in financial reporting: a review of the relationship between time asymmetry profit and MTB as Two measure of conservatism. Review of Accounting and Auditing, 15 (52): 89-106.
Lafond, R. & R. Watts. (2008). The information role of conservatism. The Accounting Review, 83 (2): 447-478.
Lafond, R. & Roychowdhury, S. (2008). Managerial ownership and accounting conservatism. Journal of Accounting Research, 46 (1): 101-135.
Lundholm, R. & Sloan, R. (2007). Equity valuation and analysis, 2nd Edition, McGraw-Hill, Irwin.
Mayar, S. (1995). The Information Content of Financial cash flow of listed companies in Tehran Stock Exchange. FinancialResearch, 3 (9- 10): 84-69.
McNichols, M. & Wilson, G. P. (1988). Evidence of Earnings Management from the Provision for Bad Debts. Journal of Accounting Research, Supplement, 26: 1–31.
Pae, J., Thornton, D. & Walker, M. (2005). The Link between Earnings Conservatism and the Price to Book Ratio. Contemporary Accounting Research, 22 (3): 693–717.
Patatoukas, P. N. & Thomas, J. K. (2011). More evidence of bias in the differential timeliness measure of conditional conservatism. The Accounting Review, 86 (5): 1765-1793.
Ryan, S. (2006). Identifying Conditional Conservatism. European Accounting Review, 15(4): 511-525.
Sloan, R. (1996). Do stock prices fully reflect information in accruals and cash flows about future earnings? The Accounting Review, 71(3): 289-315.
Steele, L. (2011). On the Asymmetric Timeliness of Operating Cash Flows. Working paper. University of Connecticut.
Vaus, D. (2002). Analyzing social science data. 1st Ed. London: SAGE Publications Ltd.
Wang, D. (2006). Founding family ownership and earnings quality. Journal of Accounting Research, 44 (3): 619-656.
Watts, R.L. (2003). Conservatism in accounting part II: Evidence and research opportunities. Accounting Horizons, 17 (4): 287-301.
Wilson, G.P. (1986). The relative information content of accruals and cash flows: combined evidence at the earnings announcement and annual report release date. Journal of Accounting Research, 24: 165-200.
)
