Review of Quantitative Finance and Accounting · 2014 · 47 citations · 39 references
BusinessAccountancyAccountingCorporate FinanceInstitutional TheoryManagerial AccountingAccounting ConservatismAgency Theory In AccountingCorporate Governance MechanismsCorporate TransparencyOwnership StructureAccounting Institutional FrameworksConservatism AccountingConservatism In Financial StatementsMeasurement Of Conservatism
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Risk, Return, and Equilibrium: Empirical Tests
Eugene F. Fama, James D. MacBeth · Journal of Political Economy · 1973 · 15.1K citations
Conservatism in Accounting Part I: Explanations and Implications
Ross L. Watts · Accounting Horizons · 2003 · 2.5K citations