SSRN Electronic Journal · 2012 · 17 citations · 33 references
BusinessAccountancyAccountingAuditingCorporate FinanceFinancial AccountingAccounting ConservatismEarnings ManagementFinancial Statement AuditsFinancial StatementsInternal AuditInternal AuditingAccrual Earnings ManagementAudit Committee EffectivenessAudit Committee IndependenceAuditor ConservatismBook-to-market FactorConservatism AccountingConservatism In Financial StatementsTotal Accruals
33
Conservatism in Accounting Part I: Explanations and Implications
Ross L. Watts · Accounting Horizons · 2003 · 2.5K citations
Accounting Conservatism, the Quality of Earnings, and Stock Returns
Stephen H. Penman, Xiaojun Zhang · The Accounting Review · 2002 · 1.1K citations
Business, Accountancy, Accounting +16