Journal of Accounting and Economics · 2012 · 146 citations · 28 references
BusinessAccountingCorporate GovernanceCorporate FinanceFinancial AccountingManagerial AccountingAccounting ConservatismAccounting Policy AnalysisEarnings ManagementFinancial ReportingFinancial StatementsAccounting RestatementsAccrual ConservatismConservatism AccountingConservatism In Financial StatementsEarnings BenchmarksMeasurement Of ConservatismTimeliness Of Earnings
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Conservatism in Accounting Part I: Explanations and Implications
Ross L. Watts · Accounting Horizons · 2003 · 2.5K citations
Costs of Equity and Earnings Attributes
Jennifer Francis, Ryan LaFond, Per Olsson et al. · The Accounting Review · 2004 · 2.5K citations
Business, Accountancy, Accounting +14