iangow/basu_scopus.csv

## basu_scopus.csv
Authors,Author(s) ID,Title,Year,Source title,Volume,Issue,Art. No.,Page start,Page end,Page count,Cited by,DOI,Link,Document Type,Publication Stage,Open Access,Source,EID
"Biehl, H., Bleibtreu, C., Stefani, U.","58793833200;57200334948;54582932500;","The real effects of financial reporting: Evidence and suggestions for future research",2024,"Journal of International Accounting, Auditing and Taxation","54",,"100594","","",,,"10.1016/j.intaccaudtax.2023.100594","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85181527482&doi=10.1016%2fj.intaccaudtax.2023.100594&partnerID=40&md5=34a90aa58abcb7c16af7d1555a2b3bb4",Article,"Final","All Open Access, Hybrid Gold",Scopus,2-s2.0-85181527482
"Collins, D.W., Nguyen, N.Q., Nguyen, T.T.","7403253898;57219198785;57212090956;","Manager sentiment and conditional conservatism",2024,"Journal of Business Finance and Accounting",,,,"","",,,"10.1111/jbfa.12780","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85182461797&doi=10.1111%2fjbfa.12780&partnerID=40&md5=98353953fa129adc33a9d768b9083d70",Article,"Article in Press","All Open Access, Hybrid Gold",Scopus,2-s2.0-85182461797
"Chen, H., Chen, J.V., Li, F.","57225972501;56953990900;36642480400;","The Number of Estimates in Footnotes and Accruals",2024,"Management Science","70","1",,"283","308",,,"10.1287/mnsc.2022.4659","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85182267102&doi=10.1287%2fmnsc.2022.4659&partnerID=40&md5=0729af71b8489e846804183cde3c063d",Article,"Final","",Scopus,2-s2.0-85182267102
"Jin, Z., Li, F.W.","58791163200;57196045986;","Geographic links and predictable returns",2024,"Journal of Business Finance and Accounting",,,,"","",,,"10.1111/jbfa.12782","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85181248282&doi=10.1111%2fjbfa.12782&partnerID=40&md5=84319123cc28fdd1b5fe8df5634f191a",Article,"Article in Press","All Open Access, Green",Scopus,2-s2.0-85181248282
"Cheng, C.S.A., Huang, W., Li, S., Zhang, Y.","13002806600;57202927355;57196744534;57208281112;","CEO Political Contribution and Accounting Conservatism",2024,"Journal of Accounting, Auditing and Finance",,,,"","",,,"10.1177/0148558X231215894","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85181201800&doi=10.1177%2f0148558X231215894&partnerID=40&md5=53916d02a4782e69ccfc36717dee16c4",Article,"Article in Press","All Open Access, Bronze",Scopus,2-s2.0-85181201800
"Zeyun Chen, J., Jang, Y., Jung, B., Noh, M.","57204755492;57919459500;54581095400;57226725721;","Labor skill and accounting conservatism",2024,"Journal of Accounting and Public Policy","43",,"107172","","",,,"10.1016/j.jaccpubpol.2023.107172","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85179497995&doi=10.1016%2fj.jaccpubpol.2023.107172&partnerID=40&md5=c0c64a2f3d8aa6d1f2e1d20340b49abc",Article,"Final","",Scopus,2-s2.0-85179497995
"Qiao, L., Adegbite, E., Nguyen, T.H.","57299120800;43561039600;57209166861;","CFO overconfidence and conditional accounting conservatism",2024,"Review of Quantitative Finance and Accounting","62","1",,"1","37",,,"10.1007/s11156-023-01188-7","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85175813078&doi=10.1007%2fs11156-023-01188-7&partnerID=40&md5=03744c4ccf1b52bcda3019435a5964e9",Article,"Final","All Open Access, Hybrid Gold, Green",Scopus,2-s2.0-85175813078
"Yu, Z., Luo, J., Fan, J.","58514151300;58309089300;58575841800;","Bank loan approval standards and firms’ accounting conservatism: Evidence from China",2024,"Research in International Business and Finance","67",,"102100","","",,1,"10.1016/j.ribaf.2023.102100","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85171198333&doi=10.1016%2fj.ribaf.2023.102100&partnerID=40&md5=056840822c36bcfc97a9fe4ba30ae919",Article,"Final","",Scopus,2-s2.0-85171198333
"Bédard, J., Brousseau, C., Sirois, L.-P.","57212976139;55789651600;57206458332;","Engagement partner identification format and audit quality",2024,"International Journal of Auditing","28","1",,"97","124",,,"10.1111/ijau.12315","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85161612163&doi=10.1111%2fijau.12315&partnerID=40&md5=aa4a0c44fac779b175c42b12df9f6e00",Article,"Final","All Open Access, Hybrid Gold",Scopus,2-s2.0-85161612163
"Perry, Y.K.Z., Adrian, C., Hu, F., Truong, C.","58236535600;56769397800;55181833900;24339601000;","Natural disasters and audit fees",2024,"Accounting and Business Research","54","1",,"55","86",,1,"10.1080/00014788.2023.2181752","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85158096709&doi=10.1080%2f00014788.2023.2181752&partnerID=40&md5=0dbca16cad11deae8028fe27557bce22",Article,"Final","",Scopus,2-s2.0-85158096709
"Dutta, S., Patatoukas, P.N., Wang, A.Y.","7402667272;53985113200;55960875900;","Identifying the Roles of Accounting Accruals in Corporate Financial Reporting",2024,"Journal of Accounting, Auditing and Finance","39","1",,"133","159",,1,"10.1177/0148558X211035224","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85116916487&doi=10.1177%2f0148558X211035224&partnerID=40&md5=849baaa0831b914860ff62ce156b400f",Article,"Final","",Scopus,2-s2.0-85116916487
"Zhao, X., Li, X., Ren, C.","58764005400;58764026000;58299852100;","Can digital transformation reduce corporate stock price crashes?",2023,"PLoS ONE","18","12 December","e0295793","","",,,"10.1371/journal.pone.0295793","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85179769638&doi=10.1371%2fjournal.pone.0295793&partnerID=40&md5=793d7a3fbf173d0c28c1ca26acd3b1f0",Article,"Final","",Scopus,2-s2.0-85179769638
"Zhang, Q., Tang, G., Qin, X.","57220647273;58749172300;57210423994;","Comment Letters and Reporting Quality: Evidence from Financial Restatements*",2023,"Asia-Pacific Journal of Financial Studies","52","6",,"924","948",,,"10.1111/ajfs.12456","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85178966561&doi=10.1111%2fajfs.12456&partnerID=40&md5=7913156c63e385165dd25026c60034f2",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85178966561
"Lai, K.-W.","23989069300;","The Effect of Tenure, Specialization, Conservatism, and Fees on the Relationship between Going-Concern Opinions and Client Bankruptcy",2023,"Accounting and the Public Interest","23","1",,"146","173",,,"10.2308/API-2022-005","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85176952760&doi=10.2308%2fAPI-2022-005&partnerID=40&md5=92d2c4152ac84945bc4921752fabcd9d",Article,"Final","",Scopus,2-s2.0-85176952760
"Liu, S., Zhang, J.","56923928500;57217391463;","Conditional conservatism and investment efficiency under a state ownership environment: Further evidence from China",2023,"Journal of International Accounting, Auditing and Taxation","53",,"100581","","",,,"10.1016/j.intaccaudtax.2023.100581","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85173692698&doi=10.1016%2fj.intaccaudtax.2023.100581&partnerID=40&md5=4ddc3221c2c0e41fd29b03c611120a32",Article,"Final","",Scopus,2-s2.0-85173692698
"Liu, Y.","58148815100;","Judicial independence and crash risk: Evidence from a natural experiment in China",2023,"Journal of Corporate Finance","83",,"102490","","",,,"10.1016/j.jcorpfin.2023.102490","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85173209493&doi=10.1016%2fj.jcorpfin.2023.102490&partnerID=40&md5=3c8201a6706cae325311159e900f733e",Article,"Final","",Scopus,2-s2.0-85173209493
"Naoum, V.-C., Ntounis, D., Papanastasopoulos, G., Vlismas, O.","56107328900;57226015695;16241947600;34876028600;","Asymmetric cost behavior: Theory, meta-analysis, and implications",2023,"Journal of International Accounting, Auditing and Taxation","53",,"100578","","",,,"10.1016/j.intaccaudtax.2023.100578","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85172677086&doi=10.1016%2fj.intaccaudtax.2023.100578&partnerID=40&md5=fe43ddf3d7bc626d05eef707faeb5f60",Article,"Final","",Scopus,2-s2.0-85172677086
"Zhang, Z., Wang, F.","57214330067;56139823700;","Managerial short-termism and financial statement comparability",2023,"Accounting and Finance","63","5",,"5027","5067",,,"10.1111/acfi.13138","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85164357901&doi=10.1111%2facfi.13138&partnerID=40&md5=ebd0e1e2628affdba882aa8617cf5ff2",Article,"Final","",Scopus,2-s2.0-85164357901
"Gu, Q., Kim, J.-B., Liao, K., Si, Y.","57441033900;8304603800;57253479500;57194004585;","Decentralising for local information? Evidence from state-owned listed firms in China",2023,"Accounting and Finance","63","5",,"5245","5276",,,"10.1111/acfi.13124","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85161669360&doi=10.1111%2facfi.13124&partnerID=40&md5=5be48ebdfb985249d6a42f41fe141ef0",Article,"Final","",Scopus,2-s2.0-85161669360
"Dietrich, J.R., Muller, K.A., Riedl, E.J.","57197700000;7403205189;6701659485;","On the validity of asymmetric timeliness measures of accounting conservatism",2023,"Review of Accounting Studies","28","4",,"2150","2195",,1,"10.1007/s11142-022-09684-2","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85129239700&doi=10.1007%2fs11142-022-09684-2&partnerID=40&md5=7657c9867af0ce852f0a038a1c3bc0ef",Article,"Final","",Scopus,2-s2.0-85129239700
"Wan Ismail, W.A., Ariff, A.M., Kamarudin, K.A., Adnan, N.S.M.","57820732000;22984386200;55889291800;58785450900;","FINANCIAL REPORTING QUALITY DURING COVID-19 PANDEMIC: INTERNATIONAL EVIDENCE",2023,"Asian Academy of Management Journal of Accounting and Finance","19","2",,"161","196",,,"10.21315/aamjaf2023.19.2.6","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85180842823&doi=10.21315%2faamjaf2023.19.2.6&partnerID=40&md5=a8056c7a153a8d14d39ca21d6666c887",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85180842823
"Slimani, B., Ben Saada, M., Halaoua, S.","58761319900;57199648599;57191440542;","The impact of board diversity on the accounting conservatism of listed french companies: Gender diversity, age, education level, nationality diversity, and accounting conservatism",2023,"Smart Strategies and Societal Solutions for Sustainable International Business",,,,"132","153",,,"10.4018/979-8-3693-0532-4.ch007","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85179631579&doi=10.4018%2f979-8-3693-0532-4.ch007&partnerID=40&md5=40da711247b27f7c5694ae486aff04f5",Book Chapter,"Final","",Scopus,2-s2.0-85179631579
"Muslim, A.I., Setiawan, D.","57222036566;56028197800;","The effect of accounting conservatism on the cost of equity capital: evidence from Indonesia",2023,"International Journal of Economic Policy in Emerging Economies","18","1",,"40","56",,,"10.1504/IJEPEE.2023.134795","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85176803274&doi=10.1504%2fIJEPEE.2023.134795&partnerID=40&md5=a56ac84679d0f710d14644d4eedc634e",Article,"Final","",Scopus,2-s2.0-85176803274
"Toudas, K.S., Zhu, J.","56734447100;58733804900;","The Effect of Religion in European Financial Statement Disclosures: A Real Earnings’ Management Case",2023,"Journal of Risk and Financial Management","16","11","464","","",,,"10.3390/jrfm16110464","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85178288249&doi=10.3390%2fjrfm16110464&partnerID=40&md5=2f67af81a065f54c6834aba869157816",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85178288249
"Lee, C.-F., Lin, J.J.","57830191800;57208003984;","Generalized dividend behavior model and dividend smoothing: theory and empirical evidence",2023,"Review of Quantitative Finance and Accounting","61","4",,"1529","1561",,,"10.1007/s11156-023-01197-6","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85171289560&doi=10.1007%2fs11156-023-01197-6&partnerID=40&md5=957794cec778a7ff5aa57a36ff105b87",Article,"Final","",Scopus,2-s2.0-85171289560
"Kale, A., Kale, D.","57226415395;57225955270;","Do exogenous economic crises change investors’ response to earnings announcements?: A detailed review using the data from COVID-19 pandemic",2023,"Journal of Economic Asymmetries","28",,"e00330","","",,,"10.1016/j.jeca.2023.e00330","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85170093671&doi=10.1016%2fj.jeca.2023.e00330&partnerID=40&md5=6be96d68dbabf03a201408e58e629b81",Article,"Final","",Scopus,2-s2.0-85170093671
"Jun, C., Qiyuan, L., Xiaofang, M., Zhang, F.F.","58480694500;58481889000;57503277800;55999398700;","Board gender diversity and cost of equity: Evidence from mandatory female board representation",2023,"International Review of Economics and Finance","88",,,"501","515",,,"10.1016/j.iref.2023.06.031","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85164447533&doi=10.1016%2fj.iref.2023.06.031&partnerID=40&md5=01a50be0f546efe9a898069f4cdc372d",Article,"Final","",Scopus,2-s2.0-85164447533
"Chouaibi, Y., Belhouchet, S.","57223682005;57672549800;","Moderating effect of IFRS adoption on accounting conservatism and cost of equity: evidence from Canadian ESG data",2023,"Journal of Global Responsibility","14","4",,"492","515",,2,"10.1108/JGR-09-2022-0086","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85152468683&doi=10.1108%2fJGR-09-2022-0086&partnerID=40&md5=5d4a51b8c293d4d0c6c0f4613d15d4d3",Article,"Final","",Scopus,2-s2.0-85152468683
"Yehuda, N., Armstrong, C.S., Cohen, D., Zhou, X.","31767780100;35558136900;55453554000;57770951800;","Unemployment Risk and Debt Contract Design",2023,"Accounting Review","98","6",,"467","504",,,"10.2308/TAR-2019-0150","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85174970813&doi=10.2308%2fTAR-2019-0150&partnerID=40&md5=ad892c85cddcbf06330754d0f5eab32f",Article,"Final","",Scopus,2-s2.0-85174970813
"Pittman, J., Stein, S.E., Valentine, D.F.","7102551904;57188739800;57249398800;","The importance of audit partners' risk tolerance to audit quality",2023,"Contemporary Accounting Research","40","4",,"2512","2546",,,"10.1111/1911-3846.12896","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85173843297&doi=10.1111%2f1911-3846.12896&partnerID=40&md5=fb5f9f72df59ccd36271e877c76f53d1",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85173843297
"Huefner, B., Rueenaufer, M., Boesch, M.","57226147346;57226149121;58483492000;","Value investing via Bayesian inference",2023,"Review of Financial Economics","41","4",,"465","492",,,"10.1002/rfe.1185","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85164467440&doi=10.1002%2frfe.1185&partnerID=40&md5=0559c2a2bc1217ccd119886dcc47558e",Article,"Final","All Open Access, Hybrid Gold",Scopus,2-s2.0-85164467440
"Majeed, M.A., Xie, S., Ullah, I., Fu, J., Wang, C.","57190856606;55457997200;57610314400;57772199400;58109307800;","Do powerful CEOs affect qualitative financial disclosure? Evidence from accounting comparability",2023,"Research in International Business and Finance","66",,"102026","","",,1,"10.1016/j.ribaf.2023.102026","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85164370710&doi=10.1016%2fj.ribaf.2023.102026&partnerID=40&md5=cd0afc881842aa76a89efccf44edddc3",Article,"Final","",Scopus,2-s2.0-85164370710
"Cheng, C.S.A., Li, X., Xie, J., Zhong, Y.","13002806600;57282858600;57202960239;57192067915;","Accounting conservatism and common ownership by dedicated institutional blockholders",2023,"Journal of Business Finance and Accounting","50","9-10",,"1943","1983",,1,"10.1111/jbfa.12681","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85145395953&doi=10.1111%2fjbfa.12681&partnerID=40&md5=4fbd5b5f2d58ba54280b14587f980dbc",Article,"Final","",Scopus,2-s2.0-85145395953
"Tang, M., Xin, H.","56573231700;57223347048;","Asymmetric Timing of Gain and Loss Recognition and Insider Trading Profitability",2023,"Journal of Accounting, Auditing and Finance","38","4",,"749","776",,,"10.1177/0148558X211008840","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85105629435&doi=10.1177%2f0148558X211008840&partnerID=40&md5=822e668558aa8961f2eabe97de475346",Article,"Final","",Scopus,2-s2.0-85105629435
"Cao, J., Gu, Z., Hasan, I.","57210977278;58772895400;7003267147;","Exploring accounting research topic evolution: An unsupervised machine learning approach",2023,"Journal of International Accounting Research","22","3",,"1","30",,,"10.2308/JIAR-2021-073","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85180189707&doi=10.2308%2fJIAR-2021-073&partnerID=40&md5=5bfc33d8c581d44073899718840b09ab",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85180189707
"Liew, M., Cao, J.","58669933800;57210977278;","The Impact of Internal Governance on Conservatism: Evidence from Australia",2023,"Journal of International Accounting Research","22","3",,"129","155",,,"10.2308/JIAR-2022-024","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85175155565&doi=10.2308%2fJIAR-2022-024&partnerID=40&md5=20f7c6560b4720fb11ef4167460d83d9",Article,"Final","",Scopus,2-s2.0-85175155565
"Altamuro, J.L.M., Harris, E.E.","8352295200;55258831300;","Nonprofit accounting conservatism",2023,"Journal of Accounting and Public Policy","42","5","107132","","",,,"10.1016/j.jaccpubpol.2023.107132","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85168446789&doi=10.1016%2fj.jaccpubpol.2023.107132&partnerID=40&md5=bc27b6b5601b80500d6678b3dd1c1832",Article,"Final","",Scopus,2-s2.0-85168446789
"Wang, F., Zhang, Z., Ho, L.C.J., Usman, M.","56139823700;57214330067;16021886000;57207835757;","CFO gender and financial statement comparability",2023,"Pacific Basin Finance Journal","80",,"102100","","",,,"10.1016/j.pacfin.2023.102100","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85166619358&doi=10.1016%2fj.pacfin.2023.102100&partnerID=40&md5=e9396a929ac51382f7d3ed3efb555352",Article,"Final","",Scopus,2-s2.0-85166619358
"Rahman, S.","58276604000;","Narrative tone and earnings persistence",2023,"Journal of International Accounting, Auditing and Taxation","52",,"100562","","",,1,"10.1016/j.intaccaudtax.2023.100562","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85164677619&doi=10.1016%2fj.intaccaudtax.2023.100562&partnerID=40&md5=e7ffc439ddf620041dce09578df2cef8",Article,"Final","",Scopus,2-s2.0-85164677619
"Kannan, Y., Khallaf, A., Gleason, K., Bostan, I.","56041066800;36462497300;7006574991;57201009558;","The relationship between R&amp;D intensity, conservatism, and management earnings forecast issuance",2023,"Advances in Accounting","62",,"100662","","",,,"10.1016/j.adiac.2023.100662","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85160776727&doi=10.1016%2fj.adiac.2023.100662&partnerID=40&md5=ef8524036a8906462e6e8fff984f47fa",Article,"Final","",Scopus,2-s2.0-85160776727
"Taylor, S., Tong, A.","55462787400;57192082002;","How important are semi-annual earnings announcements? An information event perspective",2023,"Accounting and Finance","63","3",,"3585","3607",,,"10.1111/acfi.13050","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85146967192&doi=10.1111%2facfi.13050&partnerID=40&md5=cc0d1ad2ffc9167c67d0a14a0cccf214",Article,"Final","All Open Access, Hybrid Gold",Scopus,2-s2.0-85146967192
"Zhang, H., Ni, X., Jin, Q.","57205390667;57189220315;57793236800;","Litigating crashes? Insights from security class actions",2023,"Accounting and Finance","63","3",,"2935","2963",,,"10.1111/acfi.13006","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85137864070&doi=10.1111%2facfi.13006&partnerID=40&md5=ebf4b05d964c0a41df9efcb08d32816e",Article,"Final","",Scopus,2-s2.0-85137864070
"Monahan, S.J.","6701503900;","Accounting and prices",2023,"Handbook of Financial Decision Making",,,,"256","276",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85172199885&partnerID=40&md5=acfee4e98e6d3e79dc596656ac95aae8",Book Chapter,"Final","",Scopus,2-s2.0-85172199885
"Iren, P., Kim, M.S.","56495457700;55906692800;","How harsh should the legislation be to prevent financial crimes? Lessons after the Enron scandal",2023,"Concepts and Cases of Illicit Finance",,,,"37","50",,1,"10.4018/978-1-6684-8587-3.ch003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85171240776&doi=10.4018%2f978-1-6684-8587-3.ch003&partnerID=40&md5=659be9ed3a34dabfaee51cfc0e6aff8f",Book Chapter,"Final","",Scopus,2-s2.0-85171240776
"Wang, L., Su, T.","58608248600;58567479000;","Pay Gap and Accounting Conservatism",2023,"E3S Web of Conferences","409",,"03008","","",,,"10.1051/e3sconf/202340903008","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85170254537&doi=10.1051%2fe3sconf%2f202340903008&partnerID=40&md5=b24a08d96f834f64736ab430237d9fe4",Conference Paper,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85170254537
"Fülbier, R.U., Sellhorn, T.","34869404800;14523660900;","Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society",2023,"Journal of Business Economics","93","6-7",,"1089","1124",,2,"10.1007/s11573-023-01158-4","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85159651206&doi=10.1007%2fs11573-023-01158-4&partnerID=40&md5=cffe6a6e1d0c7f39a31986897692fdaf",Article,"Final","All Open Access, Hybrid Gold",Scopus,2-s2.0-85159651206
"Glover, J., Xue, H.","7202417483;57188725987;","Accounting conservatism and relational contracting",2023,"Journal of Accounting and Economics","76","1","101571","","",,1,"10.1016/j.jacceco.2022.101571","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85145983987&doi=10.1016%2fj.jacceco.2022.101571&partnerID=40&md5=38a5d6fa1775cd03616931933fb9d9cb",Article,"Final","",Scopus,2-s2.0-85145983987
"Franzoi, F.","57225024826;","The Influence of Family Blockholders on the Financial Behavior of Listed Family Firms",2023,"The Influence of Family Blockholders on the Financial Behavior of Listed Family Firms",,,,"1","186",,,"10.3726/b20854","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85168270146&doi=10.3726%2fb20854&partnerID=40&md5=8ad4fafd093031084ea54c85403d773c",Book,"Final","",Scopus,2-s2.0-85168270146
"Le, Q., Vafaei, A., Ahmed, K., Kutubi, S.","57428783200;43762303000;9272462600;57193238025;","Busy boards and accounting conservatism – an Australian perspective",2023,"Meditari Accountancy Research","31","4",,"970","1014",,2,"10.1108/MEDAR-10-2021-1466","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85128209652&doi=10.1108%2fMEDAR-10-2021-1466&partnerID=40&md5=ab845c46ba9cd81f8b170a9774601d2a",Article,"Final","",Scopus,2-s2.0-85128209652
"Hendijani Zadeh, M.","55973903000;","Audit quality and liquidity policy",2023,"International Journal of Managerial Finance","19","4",,"950","974",,2,"10.1108/IJMF-04-2022-0173","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85138877210&doi=10.1108%2fIJMF-04-2022-0173&partnerID=40&md5=1ac1a4dc4d76ff7e7f29964e26a66934",Article,"Final","",Scopus,2-s2.0-85138877210
"Čupić, M., Todorović, M., Benković, S.","55339292400;55554546400;46460933900;","Value relevance of accounting earnings and cash flows in a transition economy: the case of Serbia",2023,"Journal of Accounting in Emerging Economies","13","3",,"541","565",,1,"10.1108/JAEE-12-2021-0411","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85136932358&doi=10.1108%2fJAEE-12-2021-0411&partnerID=40&md5=e9e3c0a06d08cfc6ce41317b63569f56",Article,"Final","",Scopus,2-s2.0-85136932358
"Guan, Y., Kim, J.-B ., Liu, B., Xin, X.","55511402900;8304603800;57249397600;55845153900;","Bond Market Transparency and Stock Price Crash Risk: Evidence from a Natural Experiment",2023,"Accounting Review","98","4",,"143","165",,1,"10.2308/TAR-2019-0154","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85169030615&doi=10.2308%2fTAR-2019-0154&partnerID=40&md5=c5361eef9a3fc7e96ce90ceb1ab76f60",Article,"Final","",Scopus,2-s2.0-85169030615
"Smith, K.C.","57194875446;","An Option-Based Approach to Measuring Disclosure Asymmetry",2023,"Accounting Review","98","4",,"373","403",,,"10.2308/TAR-2020-0623","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85168457899&doi=10.2308%2fTAR-2020-0623&partnerID=40&md5=188dfd7a3420e514a8ddfce815880762",Article,"Final","",Scopus,2-s2.0-85168457899
"Deng, S., Li, Y.","57215876410;56509073900;","Creditor control rights and borrower protection: the role of borrower consent clause in private debt contracts",2023,"Review of Quantitative Finance and Accounting","61","1",,"357","394",,,"10.1007/s11156-023-01151-6","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85153340410&doi=10.1007%2fs11156-023-01151-6&partnerID=40&md5=a1a82a7ce41c7c6b26b35644a298192e",Article,"Final","",Scopus,2-s2.0-85153340410
"Li, W., Yan, T., Li, Y., Yan, Z.","35210569100;58092723800;57196425541;50562264900;","Earnings management and CSR report tone: Evidence from China",2023,"Corporate Social Responsibility and Environmental Management","30","4",,"1883","1902",,5,"10.1002/csr.2461","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85147493311&doi=10.1002%2fcsr.2461&partnerID=40&md5=cb4c8632ef01b2a473e0d79865f15017",Article,"Final","",Scopus,2-s2.0-85147493311
"Hossain, A., Masum, A.-A., Saadi, S., Benkraiem, R., Das, N.","56401579300;57510677000;13403842300;24831486200;57221105710;","Firm-Level Climate Change Risk and CEO Equity Incentives",2023,"British Journal of Management","34","3",,"1387","1419",,11,"10.1111/1467-8551.12652","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85137202668&doi=10.1111%2f1467-8551.12652&partnerID=40&md5=008d2116f076af2029dfe94749e80f3d",Article,"Final","",Scopus,2-s2.0-85137202668
"Yang, H., Xue, K.","57910182300;57200855586;","Board diversity and the marginal value of corporate cash holdings",2023,"Pacific Basin Finance Journal","79",,"102048","","",,1,"10.1016/j.pacfin.2023.102048","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85158868689&doi=10.1016%2fj.pacfin.2023.102048&partnerID=40&md5=78d50ae27c9dc7c0f6bef3d2be41b09e",Article,"Final","",Scopus,2-s2.0-85158868689
"Bjornsen, M., Brockbank, B.G., Prentice, J.D.","57211456582;57203135475;57267582800;","The Effect of Analyst Conservatism on Meeting the Consensus via Earnings Management",2023,"Accounting Horizons","37","2",,"1","17",,1,"10.2308/HORIZONS-2020-107","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85157772379&doi=10.2308%2fHORIZONS-2020-107&partnerID=40&md5=8bb0433bfd1a4e37fbad6f1eb34bec6b",Article,"Final","",Scopus,2-s2.0-85157772379
"Elshafie, E.","57191767159;","Critical audit matters: litigation, quality and conservatism",2023,"Review of Accounting and Finance","22","3",,"294","328",,2,"10.1108/RAF-05-2022-0147","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85153409247&doi=10.1108%2fRAF-05-2022-0147&partnerID=40&md5=4b3edb92b44dd81880ae387ad29c97de",Article,"Final","",Scopus,2-s2.0-85153409247
"Cardoso, R.L., De Oliveira Leite, R., De Aquino, A.C.B.","35110845800;57345083800;15055552300;","Probable at First Glance, but Unlikely After Closer Look: The Role of Cognitive Reflection Ability on the Assessment of Probabilistic Expressions",2023,"International Journal of Accounting","58","2","2350004","","",,,"10.1142/S109440602350004X","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85150789920&doi=10.1142%2fS109440602350004X&partnerID=40&md5=ac958f2cbed5fe9e0ce0d8494ba3972c",Article,"Final","",Scopus,2-s2.0-85150789920
"Guermazi, W.","57206720152;","International financial reporting standards adoption in the European Union and earnings conservatism: a review of empirical research",2023,"International Journal of Disclosure and Governance","20","2",,"200","211",,2,"10.1057/s41310-022-00162-4","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85139843774&doi=10.1057%2fs41310-022-00162-4&partnerID=40&md5=ed869a173dc1b48b1801982f3a64e6e4",Article,"Final","",Scopus,2-s2.0-85139843774
"Zhang, D., Ma, S., Pan, X.","58737048400;16022140300;37091451800;","How do institutional investors influence accounting conservatism in China?",2023,"Accounting and Finance","63","S2",,"2719","2754",,,"10.1111/acfi.12994","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85135609734&doi=10.1111%2facfi.12994&partnerID=40&md5=8d495c9f61fcffb16ed52066a3d1a90f",Article,"Final","",Scopus,2-s2.0-85135609734
"Chen, X., Lu, M., Shan, Y., Zhang, Y.","36187786800;55208247600;55208929600;57211543476;","Securities class actions and conditional conservatism: Evidence from two legal events",2023,"Accounting and Finance","63","2",,"2441","2471",,,"10.1111/acfi.12979","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85133609997&doi=10.1111%2facfi.12979&partnerID=40&md5=9dec96da209d89f0eaa83fb8f2f827bc",Article,"Final","All Open Access, Hybrid Gold",Scopus,2-s2.0-85133609997
"Cziffra, J., Fortin, S., Singer, Z.","57269610300;7004329703;54394323100;","Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States",2023,"Review of Accounting Studies","28","2",,"1035","1073",,,"10.1007/s11142-021-09663-z","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85124333695&doi=10.1007%2fs11142-021-09663-z&partnerID=40&md5=2653ad972659df2fd945443f2d7440bd",Article,"Final","All Open Access, Hybrid Gold",Scopus,2-s2.0-85124333695
"Hall, C., Judd, J.S., Sunder, J.","55259965500;56601183700;58294713300;","Auditor conservatism, audit quality, and real consequences for clients",2023,"Review of Accounting Studies","28","2",,"689","725",,1,"10.1007/s11142-021-09653-1","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85117229234&doi=10.1007%2fs11142-021-09653-1&partnerID=40&md5=6b2e73c9920ec83fdfbd24426f23a1fb",Article,"Final","",Scopus,2-s2.0-85117229234
"Azarberahman, A., Pakdelan, S., Tohidinia, M.","58538568600;58539210700;58539047100;","Accounting similarities, sophisticated investors, relevance and information asymmetry",2023,"International Journal of Applied Economics, Finance and Accounting","17","1",,"186","201",,,"10.33094/ijaefa.v17i1.1097","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85168082983&doi=10.33094%2fijaefa.v17i1.1097&partnerID=40&md5=5bda054746777fe180b1adb2c1499a69",Article,"Final","All Open Access, Hybrid Gold",Scopus,2-s2.0-85168082983
"Kubick, T.R., Li, Y.","55539761500;57217239005;","The Effect of Managerial Adverse Experience on Financial Reporting",2023,"Accounting Review","98","3",,"307","333",,1,"10.2308/TAR-2018-0325","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85162758927&doi=10.2308%2fTAR-2018-0325&partnerID=40&md5=39c1f00f1b1753d6d34fc406af55339d",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85162758927
"Hayes, R.M., Tian, X., Wang, X.","7402082490;58345641900;14833472000;","Deregulation and Board Policies: Evidence from Performance and Risk Exposure Measures Used in Bank CEO Turnover Decisions",2023,"Accounting Review","98","3",,"257","283",,,"10.2308/TAR-2018-0752","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85162751978&doi=10.2308%2fTAR-2018-0752&partnerID=40&md5=f940a93be3e5f0326b77d507e0f22e3e",Article,"Final","",Scopus,2-s2.0-85162751978
"Sun, Z., Yang, G., Bai, H.","57269631400;58103090600;58103347300;","The spillover effect of customers' financial risk on suppliers' conservative reporting: Evidence from China",2023,"International Review of Financial Analysis","87",,"102576","","",,,"10.1016/j.irfa.2023.102576","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85148112468&doi=10.1016%2fj.irfa.2023.102576&partnerID=40&md5=2665289d63d35c3700b8ff85918068a1",Article,"Final","",Scopus,2-s2.0-85148112468
"Lian, Y., Ye, T., Zhang, Y., Zhang, L.","57471169400;57221682158;57203952437;57226873686;","How does corporate ESG performance affect bond credit spreads: Empirical evidence from China",2023,"International Review of Economics and Finance","85",,,"352","371",,15,"10.1016/j.iref.2023.01.024","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85147446797&doi=10.1016%2fj.iref.2023.01.024&partnerID=40&md5=39ccea0d767360977e48550cfc5505a3",Article,"Final","",Scopus,2-s2.0-85147446797
"Chen, W., Hribar, P., Melessa, S.","57222669118;56035059200;57191911483;","Standard Error Biases When Using Generated Regressors in Accounting Research",2023,"Journal of Accounting Research","61","2",,"531","569",,8,"10.1111/1475-679X.12470","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85146447176&doi=10.1111%2f1475-679X.12470&partnerID=40&md5=5079f6dffc543328abccf91db33e4b92",Article,"Final","",Scopus,2-s2.0-85146447176
"Chung, B.H., Collins, D.W., Song, J.Z.","57224638145;7403253898;58021074200;","Managerial myopia and the unintended real consequences of conditional conservatism",2023,"Journal of Business Finance and Accounting","50","5-6",,"1060","1097",,1,"10.1111/jbfa.12675","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85144220396&doi=10.1111%2fjbfa.12675&partnerID=40&md5=e234cfa3a581c338c356044cf888b9c9",Article,"Final","All Open Access, Hybrid Gold",Scopus,2-s2.0-85144220396
"Kumar, J., Kavya, T.B., Bagga, A., Uma, S., Saiteja, M., Gupta, K., Harish Ganapathi, J.S., Roy, R.","58280177700;57198766962;58017137500;58017800000;58018677000;58420927600;57219120546;58018239800;","Revisiting mean reversion in profitability and earnings: evidence from India (2007–2020)",2023,"Managerial Finance","49","5",,"906","931",,,"10.1108/MF-02-2022-0080","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85144062016&doi=10.1108%2fMF-02-2022-0080&partnerID=40&md5=090076db7e91b6b49e3cd3b92c44d5c7",Article,"Final","",Scopus,2-s2.0-85144062016
"Changzheng, Z.","26656551800;","Roles of female executives in corporate governance practices: Evidence from China",2023,"Roles of Female Executives in Corporate Governance Practices: Evidence from China",,,,"1","397",,,"10.52305/EABT4761","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85159426367&doi=10.52305%2fEABT4761&partnerID=40&md5=7087c276a27ee1865c2e9aad040af673",Book,"Final","",Scopus,2-s2.0-85159426367
"Hu, Z., Zhang, J.","58175346400;57889341700;","INFLUENCE OF BANK LOANS ON LISTED COMPANY PERFORMANCE: EVIDENCE FROM CHINA",2023,"International Symposia in Economic Theory and Econometrics","31",,,"203","216",,,"10.1108/S1571-038620230000031026","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85151944785&doi=10.1108%2fS1571-038620230000031026&partnerID=40&md5=48c1160805c029f72fd69d7e12ae69c4",Book Chapter,"Final","",Scopus,2-s2.0-85151944785
"Houaneb, A., Houaneb, A., Ben Hassen, R., Talbi, D.","57254723300;57254723300;56495040300;56538238500;","Association between restrictive covenants and accounting conservatism: evidence from US public debt",2023,"Journal of Financial Reporting and Accounting","21","2",,"344","369",,,"10.1108/JFRA-11-2020-0320","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85114705177&doi=10.1108%2fJFRA-11-2020-0320&partnerID=40&md5=9f6941842bf558859f7a79807fdbdca4",Article,"Final","",Scopus,2-s2.0-85114705177
"Aliahmadi, S.","56613382200;","Investor sentiment and accounting conservatism: evidence from Iran",2023,"Journal of Financial Reporting and Accounting","21","2",,"401","419",,2,"10.1108/JFRA-04-2021-0094","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85114514107&doi=10.1108%2fJFRA-04-2021-0094&partnerID=40&md5=6599320dc9f0c7b2827a5350fddd59bc",Article,"Final","",Scopus,2-s2.0-85114514107
"Mun, T.-H., Lee, J.-S.","57221436993;57209745613;","The Effect of Periodic Auditor Designation on Audit Quality: Focusing on the Amount of Conservatism",2023,"Journal of Global Business and Trade","19","2",,"63","76",,,"10.20294/jgbt.2023.19.2.63","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85159841625&doi=10.20294%2fjgbt.2023.19.2.63&partnerID=40&md5=c66e9ad61f4d0607cfb990af1b4fd566",Article,"Final","",Scopus,2-s2.0-85159841625
"Meng, Y., Shen, D., Xiong, X.","57204831350;55775213600;35202600100;","When stock price crash risk meets fundamentals",2023,"Research in International Business and Finance","65",,"101975","","",,2,"10.1016/j.ribaf.2023.101975","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85153855220&doi=10.1016%2fj.ribaf.2023.101975&partnerID=40&md5=5fbb6ddd52d8e333505fcc81a57001e9",Article,"Final","",Scopus,2-s2.0-85153855220
"Jaskowski, M., Rettl, D.A.","57194489587;56311928000;","Information acquisition costs and credit spreads",2023,"Journal of Banking and Finance","149",,"106775","","",,1,"10.1016/j.jbankfin.2023.106775","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85147124191&doi=10.1016%2fj.jbankfin.2023.106775&partnerID=40&md5=b70f36d3d4e098cb0d60a3bb73a99b73",Article,"Final","",Scopus,2-s2.0-85147124191
"Ha, J.","57189506711;","Conservatism and stock price informativeness",2023,"Journal of Corporate Accounting and Finance","34","2",,"273","295",,,"10.1002/jcaf.22608","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85145371089&doi=10.1002%2fjcaf.22608&partnerID=40&md5=a9c415df6bfe6d4fb0f5d2573d063390",Article,"Final","",Scopus,2-s2.0-85145371089
"Sumiyana, S., Usmayanti, V.","57220211373;57995132400;","Firm's cost of debt firstly changes conservatism and then leads the choices of future diversification strategies: Evidence from Asian countries",2023,"Journal of Corporate Accounting and Finance","34","2",,"242","257",,,"10.1002/jcaf.22606","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85143391732&doi=10.1002%2fjcaf.22606&partnerID=40&md5=b009f4d441ca9e94c7b1b2b58753cde8",Article,"Final","All Open Access, Hybrid Gold",Scopus,2-s2.0-85143391732
"Boulhaga, M., Elbardan, H., Elmassri, M.","57796838700;55491063000;54419915000;","The effect of internal control and corporate social responsibility on conditional accounting conservatism: Evidence from France",2023,"Journal of Corporate Accounting and Finance","34","2",,"228","241",,2,"10.1002/jcaf.22605","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85143388655&doi=10.1002%2fjcaf.22605&partnerID=40&md5=aaaa06ea144b8054a04ba4bf7019a6bf",Article,"Final","All Open Access, Hybrid Gold, Green",Scopus,2-s2.0-85143388655
"Kim, T., Lee, B.B., Meng, B., Paik, D.G.","57202469288;57077260900;57993614000;57197820472;","The effect of accounting conservatism on measures of financial constraints",2023,"Journal of Corporate Accounting and Finance","34","2",,"166","186",,2,"10.1002/jcaf.22602","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85143303489&doi=10.1002%2fjcaf.22602&partnerID=40&md5=eadb0add440a968eac3dad20d49e3c83",Article,"Final","",Scopus,2-s2.0-85143303489
"Arikan, M., Kara, M., Masli, A., Xi, Y.","55322245600;57936041700;57928524500;57208563718;","Political euphoria and corporate disclosures: An investigation of CEO partisan alignment with the president of the United States",2023,"Journal of Accounting and Economics","75","2-3","101552","","",,2,"10.1016/j.jacceco.2022.101552","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85140330818&doi=10.1016%2fj.jacceco.2022.101552&partnerID=40&md5=9661ce2f03c860ca9d1bb1f7e2b231d7",Article,"Final","",Scopus,2-s2.0-85140330818
"Adam, B., Heiling, J., Meglitsch, T.","36865384100;26031413400;57718751300;","The principle of prudence in government accounting",2023,"Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence",,,,"63","83",,,"10.1108/978-1-80117-161-820231004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85160286618&doi=10.1108%2f978-1-80117-161-820231004&partnerID=40&md5=47974942f137681bd4452ce78c29c168",Book Chapter,"Final","",Scopus,2-s2.0-85160286618
"Hou, L., Liang, Y., Basu, S.","57225142252;57225894096;7403656354;","Bank Competition and Borrower Conservatism",2023,"Accounting Review","98","2",,"247","275",,4,"10.2308/TAR-2021-0222","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85163169594&doi=10.2308%2fTAR-2021-0222&partnerID=40&md5=cb24fef14d353e8021c715b476cd622b",Article,"Final","",Scopus,2-s2.0-85163169594
"Atwa, R., Alsmadi, S., Kharabsheh, B., Haddad, R.","57795586100;57216434376;57193322637;57214896362;","Do CEO Attributes Spur Conservatism?",2023,"International Journal of Financial Studies","11","1","52","","",,1,"10.3390/ijfs11010052","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85151092679&doi=10.3390%2fijfs11010052&partnerID=40&md5=b012a51a07fc2f6b5ccea138ca47a98f",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85151092679
"Garanina, T., Kim, O.","55522266700;55896943400;","The relationship between CSR disclosure and accounting conservatism: The role of state ownership",2023,"Journal of International Accounting, Auditing and Taxation","50",,"100522","","",,10,"10.1016/j.intaccaudtax.2023.100522","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85148881248&doi=10.1016%2fj.intaccaudtax.2023.100522&partnerID=40&md5=37dc0f0ccc93e9112eef7c0a69ebb581",Article,"Final","All Open Access, Hybrid Gold",Scopus,2-s2.0-85148881248
"D'Augusta, C., Grossetti, F.","57995688800;57188562755;","How did Covid-19 affect investors’ interpretation of earnings news? The role of accounting conservatism",2023,"Finance Research Letters","52",,"103504","","",,1,"10.1016/j.frl.2022.103504","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85143491983&doi=10.1016%2fj.frl.2022.103504&partnerID=40&md5=76165c2650508394cc5ae9686306b346",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85143491983
"Cui, X., Ma, T., Xie, X., Goodell, J.W.","57205399165;57849782000;57850252800;24068577200;","Uncertainty of uncertainty and accounting conservatism",2023,"Finance Research Letters","52",,"103525","","",,2,"10.1016/j.frl.2022.103525","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85143175017&doi=10.1016%2fj.frl.2022.103525&partnerID=40&md5=f04246b7bda3dec33442952dc53c464f",Article,"Final","",Scopus,2-s2.0-85143175017
"Ahmed, A.S., Chen, L.H., Duellman, S., Sun, Y.","55316235400;55588253500;16315414100;55737716300;","Targets' Accounting Conservatism and the Gains from Acquisition*",2023,"Contemporary Accounting Research","40","1",,"7","40",,,"10.1111/1911-3846.12814","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85140015692&doi=10.1111%2f1911-3846.12814&partnerID=40&md5=1bc180e6cb8988ab50b097f84b03b431",Article,"Final","",Scopus,2-s2.0-85140015692
"Al-Hadi, A., Habib, A.","6506840920;8524353500;","Consequences of state-level regulations in accounting, finance, and corporate governance: A review",2023,"Advances in Accounting","60",,"100630","","",,2,"10.1016/j.adiac.2022.100630","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85139070217&doi=10.1016%2fj.adiac.2022.100630&partnerID=40&md5=264a80b4bfe45e9ede9b15e80076a954",Article,"Final","",Scopus,2-s2.0-85139070217
"Bordeman, A.","57211921657;","Discretion in revenue recognition timing and comparability: Evidence from the implementation of SOP 97-2",2023,"Journal of Accounting and Public Policy","42","2","107017","","",,,"10.1016/j.jaccpubpol.2022.107017","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85137383880&doi=10.1016%2fj.jaccpubpol.2022.107017&partnerID=40&md5=91dbab1c60496e070cfd9398e302af26",Article,"Final","All Open Access, Hybrid Gold",Scopus,2-s2.0-85137383880
"Zhang, H., Zhang, J.","7409196975;57203846052;","Political corruption and accounting choices",2023,"Journal of Business Finance and Accounting","50","3-4",,"443","481",,3,"10.1111/jbfa.12646","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85137249317&doi=10.1111%2fjbfa.12646&partnerID=40&md5=40600b4ea7180301a4e1972d14e36129",Article,"Final","",Scopus,2-s2.0-85137249317
"Su, B.","57218801622;","Banking practices and borrowing firms’ financial reporting quality: evidence from bank cross-selling",2023,"Review of Accounting Studies","28","1",,"201","236",,1,"10.1007/s11142-021-09640-6","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85117915956&doi=10.1007%2fs11142-021-09640-6&partnerID=40&md5=8b3ff7b950e17ada9f9b73bd4aafd315",Article,"Final","",Scopus,2-s2.0-85117915956
"Nguyen, H.C.","55799942300;","Interim financial reporting disclosure by listed firms in the Asia-Pacific region and influencing factors",2023,"Pacific Accounting Review","35","2",,"218","248",,1,"10.1108/PAR-08-2021-0134","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85141636774&doi=10.1108%2fPAR-08-2021-0134&partnerID=40&md5=6a1866c8a6c8b35f25c9be6d44056886",Article,"Final","",Scopus,2-s2.0-85141636774
"Noh, M., Park, J., Yoo, S.","57226725721;57201982475;23973968800;","Strategic emphasis and accounting conservatism",2023,"Managerial Finance","49","3",,"443","469",,,"10.1108/MF-04-2022-0183","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85138935895&doi=10.1108%2fMF-04-2022-0183&partnerID=40&md5=8d1a3bf368f1cd653c9c7121363d7e91",Article,"Final","",Scopus,2-s2.0-85138935895
"Ivanov, S.I., Faulkner, M.","26655638100;57219945086;","A study of Silicon Valley firms' accounting losses",2023,"Managerial Finance","49","3",,"512","528",,,"10.1108/MF-04-2022-0176","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85138149762&doi=10.1108%2fMF-04-2022-0176&partnerID=40&md5=75b417cc26ad0eb69c70e2dc732efeb3",Article,"Final","",Scopus,2-s2.0-85138149762
"Barhamzaid, Z.","57212087619;","The role of accounting regulation on good news recognition and conditional conservatism: evidence from China’s 2006 accounting regulation",2023,"Accounting Research Journal","36","1",,"92","105",,,"10.1108/ARJ-08-2022-0185","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85147100520&doi=10.1108%2fARJ-08-2022-0185&partnerID=40&md5=4e147cecd2e59c8d0753236bbf09680b",Article,"Final","",Scopus,2-s2.0-85147100520
"Pereira, C., Gomes, L., Martins, N.","57143563400;57204729388;58178846100;","Conservatism and its determinants for Portuguese small and medium entities",2023,"International Journal of Advanced and Applied Sciences","10","2",,"192","201",,,"10.21833/ijaas.2023.02.023","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85152210635&doi=10.21833%2fijaas.2023.02.023&partnerID=40&md5=01b3691bacb0122b0c39a3145d1a9e5d",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85152210635
"Chen, J., Liu, X., Ou, F., Lu, M., Wang, P.","57248625500;57204533035;58041861800;55208247600;56044000600;","Green lending and stock price crash risk: Evidence from the green credit reform in China",2023,"Journal of International Money and Finance","130",,"102770","","",,8,"10.1016/j.jimonfin.2022.102770","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85145566528&doi=10.1016%2fj.jimonfin.2022.102770&partnerID=40&md5=9797a98194d7a0fff10e63a20e3f0f6b",Article,"Final","",Scopus,2-s2.0-85145566528
"Deb, R., Nepal, M., Chakraborty, S.","57204969321;57428495600;57765176100;","IFRS and Audit Quality: A Systematic Literature Review",2023,"Management and Labour Studies","48","1",,"118","138",,,"10.1177/0258042X221106617","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85132860547&doi=10.1177%2f0258042X221106617&partnerID=40&md5=06bb80d8326fe1dd70c7313946ad6701",Review,"Final","",Scopus,2-s2.0-85132860547
"Rezaee, Z., Safarzadeh, M.H.","6603153872;57192810577;","Corporate governance and earnings quality: the behavioral theory of corporate governance (evidence from Iran)",2023,"Corporate Governance (Bingley)","23","1",,"189","218",,5,"10.1108/CG-08-2021-0289","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85136468903&doi=10.1108%2fCG-08-2021-0289&partnerID=40&md5=f6aee9054de0b268c4c3c571061e7b21",Article,"Final","",Scopus,2-s2.0-85136468903
"Tessema, A., Rubbaniy, G.","57163355100;56089146500;","Investors' responses to macroeconomic news: the role of mandatory derivatives and hedging activities disclosure",2023,"International Journal of Managerial Finance","19","1",,"173","202",,,"10.1108/IJMF-12-2020-0635","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85122929293&doi=10.1108%2fIJMF-12-2020-0635&partnerID=40&md5=e17f358fd9d3aafa7986133f4deedb3a",Article,"Final","",Scopus,2-s2.0-85122929293
"Díaz-Sánchez, I., Martinez-Conesa, I., Illueca-Muñoz, M.","58544859400;36170834300;6506683636;","Regulation, Supervision and Accounting Conservatism: The Interaction of the Three Pillars of Basel II on the Quality of Reported Earnings in Worldwide Banks [Regulación, Supervisión y Conservadurismo Contable: La Interacción de los Tres Pilares de Basilea II con la Calidad de los Resultados Reportados en la Banca Mundial]",2023,"Revista de Contabilidad-Spanish Accounting Review","26","2",,"330","342",,,"10.6018/RCSAR.438811","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85168516295&doi=10.6018%2fRCSAR.438811&partnerID=40&md5=312ed404b649b5f4b7fc90f61420e910",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85168516295
"Pasko, O., Zhang, L., Oriekhova, A., Gerasymenko, N., Polishchuk, O.","57221164798;57340662600;57203686539;57225268147;58812506600;","Solving the choice puzzle: Financial and non-financial stakeholders preferences in corporate disclosures",2023,"Investment Management and Financial Innovations","20","4",,"433","451",,,"10.21511/imfi.20(4).2023.34","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85182352621&doi=10.21511%2fimfi.20%284%29.2023.34&partnerID=40&md5=8f8a0168e6f9524eac89956588968bc9",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85182352621
"Ardiany, Y., Lukviarman, N., Hamidi, M., Luthan, E.","58786582300;57189240080;57208427575;58786245200;","Conservatism as a moderating variable on the determinants of earnings management",2023,"Investment Management and Financial Innovations","20","4",,"323","334",,,"10.21511/imfi.20(4).2023.26","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85180968003&doi=10.21511%2fimfi.20%284%29.2023.26&partnerID=40&md5=7ec0b607d4afb253cf023df1cdfaae9b",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85180968003
"Kyriakou, M.I., Koulakiotis, A., Babalos, V.","56539858500;13405621800;16067879500;","Accounting conservatism, timeliness and interactions in the Scandinavian stock markets",2023,"EuroMed Journal of Business",,,,"","",,,"10.1108/EMJB-04-2023-0119","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85180727135&doi=10.1108%2fEMJB-04-2023-0119&partnerID=40&md5=a746e61716275592710a076bc9621627",Article,"Article in Press","",Scopus,2-s2.0-85180727135
"Daryaei, A.A., Fattahi, Y., Aldbs, A.","55355437600;57218956791;58782034000;","The puzzling association between accounting conservatism and corporate social responsibility",2023,"Asian Journal of Accounting Research",,,,"","",,,"10.1108/AJAR-01-2023-0010","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85180703626&doi=10.1108%2fAJAR-01-2023-0010&partnerID=40&md5=da7e17d175b3d641b16b68158566959c",Article,"Article in Press","All Open Access, Gold",Scopus,2-s2.0-85180703626
"Garcia-Blandon, J., Argilés-Bosch, J.M., Ravenda, D.","36141689700;23468738600;56306301000;","Female directors and accounting quality: a quasi-natural experiment research",2023,"Revista Espanola de Financiacion y Contabilidad",,,,"","",,,"10.1080/02102412.2023.2293375","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85180165203&doi=10.1080%2f02102412.2023.2293375&partnerID=40&md5=b21525e7374de38e393d92d466832726",Article,"Article in Press","",Scopus,2-s2.0-85180165203
"Subedi, M.","57208163865;","Principles based accounting standards, audit fees and going concern: evidence using advanced machine learning",2023,"International Journal of Accounting and Information Management",,,,"","",,,"10.1108/IJAIM-02-2023-0026","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85179996058&doi=10.1108%2fIJAIM-02-2023-0026&partnerID=40&md5=fab3d7a930aad4e68abbecd43a965e09",Article,"Article in Press","",Scopus,2-s2.0-85179996058
"Bertomeu, J.","16308634500;","Disclosure paternalism",2023,"Journal of Accounting and Economics",,,"101662","","",,,"10.1016/j.jacceco.2023.101662","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85179778609&doi=10.1016%2fj.jacceco.2023.101662&partnerID=40&md5=246be27be9137945209cac950b820e96",Article,"Article in Press","",Scopus,2-s2.0-85179778609
"Lonare, G.","57225202942;","CEOs’ capital gains tax liabilities and accounting conservatism",2023,"Journal of Business Finance and Accounting",,,,"","",,,"10.1111/jbfa.12770","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85179311182&doi=10.1111%2fjbfa.12770&partnerID=40&md5=91a9c5c2555e6a01159fda8a93780642",Article,"Article in Press","",Scopus,2-s2.0-85179311182
"Chen, W., Luo, H., Zeng, Y., Zhao, X.","57217168113;57191973303;57191983060;57221234270;","Regional accounting conservatism and macroeconomic growth: evidence from China",2023,"Revista Espanola de Financiacion y Contabilidad",,,,"","",,,"10.1080/02102412.2023.2284470","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85177467101&doi=10.1080%2f02102412.2023.2284470&partnerID=40&md5=b572c0a97bb942b50f8e4209cc718806",Article,"Article in Press","",Scopus,2-s2.0-85177467101
"Satria, H., Suhardjanto, D., Widarjo, W., Honggowati, S., Setiorini, K.R.","58701003600;56743349400;57198421102;57021776600;58117532200;","Corporate Governance Mechanism, Political Connection, and Accounting Conservatism: Evidence from Indonesia",2023,"Migration Letters","20",,,"498","508",,,"10.47059/ml.v20iS5.4028","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85177225559&doi=10.47059%2fml.v20iS5.4028&partnerID=40&md5=41eb0ad7134bcc2c3ab7892e977e6758",Article,"Final","",Scopus,2-s2.0-85177225559
"Chen, W., Dai, L., Fang, X., Zhang, W.","55558132000;54417091500;55649656900;56590135700;","Labor protection and stock price crash risk: Evidence from international equity markets",2023,"British Accounting Review",,,"101274","","",,,"10.1016/j.bar.2023.101274","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85177075288&doi=10.1016%2fj.bar.2023.101274&partnerID=40&md5=b2d0195faa7cb687d93906b08c67aab9",Article,"Article in Press","All Open Access, Hybrid Gold",Scopus,2-s2.0-85177075288
"Hutagaol-Martowidjojo, Y., Yuwono, J.D., Pirzada, K.","56820129900;58696654400;57191988829;","Earnings quality, stock price synchronicity and foreign ownership: evidence of ASX200 firms",2023,"International Journal of Disclosure and Governance",,,,"","",,,"10.1057/s41310-023-00210-7","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85176810589&doi=10.1057%2fs41310-023-00210-7&partnerID=40&md5=5b71a0ded26592b3f78781d2f088bd60",Article,"Article in Press","",Scopus,2-s2.0-85176810589
"Al-Abadi, E.A.M., Muhammad, F.J.","58691669600;58690828500;","The Impact of the Job Origin of the Executive Director on the Quality of Financial Reporting",2023,"Migration Letters","20",,,"377","394",,,"10.47059/ml.v20iS5.4017","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85176443916&doi=10.47059%2fml.v20iS5.4017&partnerID=40&md5=d9f6ff318e9416e7404e424f9c97d255",Article,"Final","",Scopus,2-s2.0-85176443916
"Kim, E.-G., Shim, J.","57215770346;57194706943;","Impact of Accounting Conservatism on the Informativeness of Current Stock Prices for Fu tu re Earnings",2023,"Global Business and Finance Review","28","5",,"67","81",,,"10.17549/gbfr.2023.28.5.67","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85176251024&doi=10.17549%2fgbfr.2023.28.5.67&partnerID=40&md5=944dc5a8632009d2b5da61926718bec4",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85176251024
"Alghamdi, J., Luo, S., Lin, Y.","57467271500;13103725600;26643062500;","A comprehensive survey on machine learning approaches for fake news detection",2023,"Multimedia Tools and Applications",,,,"","",,,"10.1007/s11042-023-17470-8","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85176225060&doi=10.1007%2fs11042-023-17470-8&partnerID=40&md5=d63921c3ecb338d0ec8c15c71bc260f1",Article,"Article in Press","All Open Access, Hybrid Gold",Scopus,2-s2.0-85176225060
"Athanasakou, V., Walker, M.","16645031400;23006805100;","A Measure of Management’s Withholding of Bad News",2023,"European Accounting Review",,,,"","",,,"10.1080/09638180.2023.2268677","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85175323055&doi=10.1080%2f09638180.2023.2268677&partnerID=40&md5=075b289ecfe4c05711e02d77bbc16dca",Article,"Article in Press","All Open Access, Hybrid Gold",Scopus,2-s2.0-85175323055
"Hrazdil, K., Liang, Y., Ruan, L., Song, H.","35738875900;57225894096;57211586418;56322037100;","Generalist CEOs and conditional accounting conservatism",2023,"Journal of Business Finance and Accounting",,,,"","",,,"10.1111/jbfa.12761","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85174587064&doi=10.1111%2fjbfa.12761&partnerID=40&md5=a132ea74c68916b90f53a04f5009e0c3",Article,"Article in Press","All Open Access, Hybrid Gold",Scopus,2-s2.0-85174587064
"Jarva, H., Lof, M.","35145987000;55257817900;","Identifying accounting conservatism in the presence of skewness",2023,"Review of Quantitative Finance and Accounting",,,,"","",,,"10.1007/s11156-023-01210-y","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85173915460&doi=10.1007%2fs11156-023-01210-y&partnerID=40&md5=da4cdc293ba445d74b7ede9d1c422007",Article,"Article in Press","All Open Access, Hybrid Gold, Green",Scopus,2-s2.0-85173915460
"Cheng, Z.J., Fang, J.B., Myers, L.A.","58639806500;58640238600;7202503868;","The Differential Timeliness of Stock Price in Incorporating Bad versus Good News and the Earnings-Return Asymmetry",2023,"Accounting Review","35","3",,"","",,,"10.2308/TAR-2018-0629","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85173748160&doi=10.2308%2fTAR-2018-0629&partnerID=40&md5=54a21c53c7bb29e7f4c8122ca56b92b9",Article,"Final","",Scopus,2-s2.0-85173748160
"Francis, W., Gu, X., Hasan, I., Kong, J.H.","58634757900;55314873700;7003267147;57223874435;","State ownership and financial statement comparability",2023,"Journal of Business Finance and Accounting",,,,"","",,,"10.1111/jbfa.12757","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85173548243&doi=10.1111%2fjbfa.12757&partnerID=40&md5=42c34ef3a6233be5ad4cc85f64811b4a",Article,"Article in Press","",Scopus,2-s2.0-85173548243
"Ball, R.","24371709600;","By What Criteria Do We Evaluate Accounting? Some Thoughts on Economic Welfare and the Archival Literature",2023,"Journal of Accounting Research",,,,"","",,,"10.1111/1475-679X.12507","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85173454293&doi=10.1111%2f1475-679X.12507&partnerID=40&md5=24f3f0c1cece6a4a3fc4b4d448ae36e7",Article,"Article in Press","All Open Access, Hybrid Gold",Scopus,2-s2.0-85173454293
"Kale, A., Kale, D., Villupuram, S.","57226415395;57225955270;55192482300;","Decomposition of risk for small size and low book-to-market stocks",2023,"Journal of Asset Management",,,,"","",,,"10.1057/s41260-023-00329-w","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85172915881&doi=10.1057%2fs41260-023-00329-w&partnerID=40&md5=cf91cd2dc3e1ef5e71a8bbe650282072",Article,"Article in Press","",Scopus,2-s2.0-85172915881
"Byzalov, D., Basu, S.","55388916500;7403656354;","The misuse of regression-based x-Scores as dependent variables",2023,"Journal of Accounting and Economics",,,"101643","","",,,"10.1016/j.jacceco.2023.101643","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85172158510&doi=10.1016%2fj.jacceco.2023.101643&partnerID=40&md5=858b73fdaed7b14fa8ad823116b25887",Article,"Article in Press","",Scopus,2-s2.0-85172158510
"Kammoun, I., Khoufi, W.","57927626100;57188851643;","Sustainable performance, conditional conservatism and audit fees",2023,"Journal of Financial Reporting and Accounting",,,,"","",,,"10.1108/JFRA-10-2022-0396","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85171986315&doi=10.1108%2fJFRA-10-2022-0396&partnerID=40&md5=1418496e36e5a05765a5a1920611af7f",Article,"Article in Press","",Scopus,2-s2.0-85171986315
"Li, F., Xie, L., Ruan, Y.","58565100100;58565439800;58566292200;","Tax-Cut Policies, Accounting Conservatism, and Corporate Tax Burden Stickiness: Empirical Analysis from China",2023,"Journal of Tax Reform","9","2",,"197","216",,,"10.15826/jtr.2023.9.2.137","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85170067613&doi=10.15826%2fjtr.2023.9.2.137&partnerID=40&md5=1a84bce35132e29c4f9da09336180541",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85170067613
"Khresat, O., Hasan, M.M.A., Arawashdeh, A., Jaradat, S., AymanZereban","57920618700;58562947600;58563113200;57822391300;58563272600;","The Impact of Applying the International Financial Reporting Standard “IFRS15 - Revenue from Contracts with Customers” on Accounting Conservatism and the Mediating Role of Net Assets: Acase Study of Jordan Telecom Company Orange",2023,"Studies in Systems, Decision and Control","488",,,"566","576",,,"10.1007/978-3-031-39158-3_53","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85169829236&doi=10.1007%2f978-3-031-39158-3_53&partnerID=40&md5=a789bb1519c02237f63b9172a9f8e207",Book Chapter,"Final","",Scopus,2-s2.0-85169829236
"Lu, T., Yang, Z., Zhang, L.Y.","35269469500;56573053900;57226160434;","Accounting Bias and Debt Contracting",2023,"European Accounting Review",,,,"","",,,"10.1080/09638180.2023.2248620","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85169538374&doi=10.1080%2f09638180.2023.2248620&partnerID=40&md5=dd40b19e2c02c3e74b5f917ebb9ac775",Article,"Article in Press","",Scopus,2-s2.0-85169538374
"Khalifa, M., Zouaoui, H., Ben Othman, H., Hussainey, K.","56382090700;57203618072;58536572000;16444230900;","The impact of climate risk on accounting conservatism: evidence from developing countries",2023,"Journal of Applied Accounting Research",,,,"","",,,"10.1108/JAAR-01-2023-0028","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85169536973&doi=10.1108%2fJAAR-01-2023-0028&partnerID=40&md5=f8114c9d8a5b4564071584082776c029",Article,"Article in Press","",Scopus,2-s2.0-85169536973
"Chircop, J., Tarsalewska, M., Trzeciakiewicz, A.","55532014800;53985280800;56625952300;","Learning to be green: Accounting comparability and environmental violations",2023,"British Accounting Review",,,"101240","","",,,"10.1016/j.bar.2023.101240","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85169437135&doi=10.1016%2fj.bar.2023.101240&partnerID=40&md5=ab560304670ab0d0e734dc0555ca4112",Article,"Article in Press","All Open Access, Hybrid Gold, Green",Scopus,2-s2.0-85169437135
"Rountree, B., Sivaramakrishnan, K., Wang, Y., Yu, L.","15128111800;7004735150;14033460200;56160401500;","Debiasing earnings persistence estimates",2023,"Review of Accounting Studies",,,,"","",,,"10.1007/s11142-023-09789-2","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85169083342&doi=10.1007%2fs11142-023-09789-2&partnerID=40&md5=d81e180de5680ea490ab8b1f721080ad",Article,"Article in Press","All Open Access, Bronze",Scopus,2-s2.0-85169083342
"Kateb, I., Belgacem, I.","56896185700;55541549900;","Navigating governance and accounting reforms in Saudi Arabia's emerging market: impact of audit quality, board characteristics, and IFRS adoption on financial performance",2023,"International Journal of Disclosure and Governance",,,,"","",,4,"10.1057/s41310-023-00193-5","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85169080477&doi=10.1057%2fs41310-023-00193-5&partnerID=40&md5=18ee87a7d126be90c0e5067164ae411a",Article,"Article in Press","",Scopus,2-s2.0-85169080477
"Deng, Q., Li, H., Yue, H.","57226757962;57204633569;57224832440;","Public–private partnership, cost of debt and accounting conservatism",2023,"Economics and Politics",,,,"","",,,"10.1111/ecpo.12259","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85168886789&doi=10.1111%2fecpo.12259&partnerID=40&md5=0d5a1037ea8b185e53ec911ef8544181",Article,"Article in Press","",Scopus,2-s2.0-85168886789
"Ater, B.D., Kilic, E., Sobngwi, C.K.","57190154074;34974278000;55376761100;","Conditional conservatism in GAAP earnings and the implications for the disclosure of non-GAAP earnings",2023,"Advances in Accounting",,,"100686","","",,,"10.1016/j.adiac.2023.100686","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85168469085&doi=10.1016%2fj.adiac.2023.100686&partnerID=40&md5=d15afa8aa2e07e055204350e75b2af97",Article,"Article in Press","",Scopus,2-s2.0-85168469085
"Rautiainen, A., Saastamoinen, J., Pajunen, K.","35220463200;55618661000;55618624600;","Auditors’ perceptions of alternative performance measures–alternative truths and professional skepticism",2023,"Accounting in Europe",,,,"","",,,"10.1080/17449480.2023.2244509","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85167782026&doi=10.1080%2f17449480.2023.2244509&partnerID=40&md5=1dba43587b4f47b3a2e2bf6a7b98837f",Article,"Article in Press","All Open Access, Hybrid Gold, Green",Scopus,2-s2.0-85167782026
"Xie, L., Kim, J.-B., Yuan, T.","57193095170;8304603800;57215410303;","Political Corruption and Accounting Conservatism",2023,"European Accounting Review",,,,"","",,,"10.1080/09638180.2023.2242399","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85166901717&doi=10.1080%2f09638180.2023.2242399&partnerID=40&md5=201e215511300827dd0720a7d152c7ba",Article,"Article in Press","",Scopus,2-s2.0-85166901717
"Fuad, F., Rohman, A., Yuyetta, E.N.A., Zulaikha, Z.","57195477335;57218830026;57191668374;58496949700;","How risk and ambiguity affect accounting conservatism",2023,"Journal of Financial Reporting and Accounting",,,,"","",,1,"10.1108/JFRA-11-2022-0425","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85165265028&doi=10.1108%2fJFRA-11-2022-0425&partnerID=40&md5=8e09b2dfe052d065439861b9e1e6edf9",Article,"Article in Press","",Scopus,2-s2.0-85165265028
"Bertomeu, J., Liang, Y., Marinovic, I.","16308634500;57226632113;55841775600;","A Primer on Structural Estimation in Accounting Research",2023,"Foundations and Trends in Accounting","18","1-2",,"1","137",,2,"10.1561/1400000074","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85165208219&doi=10.1561%2f1400000074&partnerID=40&md5=06fc77b6ac93e7b837edda2002dffd39",Article,"Final","",Scopus,2-s2.0-85165208219
"Habib, A., Ranasinghe, D., Perera, A.","8524353500;56850163800;57226673412;","Business strategy and strategic deviation in accounting, finance, and corporate governance: A review of the empirical literature",2023,"Accounting and Finance",,,,"","",,1,"10.1111/acfi.13131","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85164129116&doi=10.1111%2facfi.13131&partnerID=40&md5=adc0fe72f80c7fae965312d943da3df0",Article,"Article in Press","All Open Access, Hybrid Gold",Scopus,2-s2.0-85164129116
"Gong, J., Liang, Y., Ramasubbu, N.","57194242063;57225894096;16317345600;","Software-Vendor Diversification: A Source of Organizational Rigidity in Adversity?",2023,"Journal of Management Information Systems","40","2",,"338","365",,1,"10.1080/07421222.2023.2196774","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85163149297&doi=10.1080%2f07421222.2023.2196774&partnerID=40&md5=6051aa1b8291b93114169f8c5c51deb5",Article,"Final","",Scopus,2-s2.0-85163149297
"Paek, W.","36454815500;","Partitioning Variables for Good/Bad News and Bias in the Model of Asymmetric Timeliness of Earnings Recognition",2023,"Korean Accounting Review","48","2",,"179","222",,,"10.24056/KAR.2023.04.005","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85163031195&doi=10.24056%2fKAR.2023.04.005&partnerID=40&md5=d1cd14c4602a98ea34fb9f281ea4f531",Article,"Final","",Scopus,2-s2.0-85163031195
"Alves, S.","35434391300;","Do female directors affect accounting conservatism in European Union?",2023,"Cogent Business and Management","10","2","2219088","","",,,"10.1080/23311975.2023.2219088","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85161986847&doi=10.1080%2f23311975.2023.2219088&partnerID=40&md5=78bf018cb54d652d2c770da223c11cdb",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85161986847
"Polii, H.R.L., Soewignyo, F., Sumanti, E.R., Mandagi, D.W.","58313519200;58313121300;58312921200;57221465970;","PREDICTIVE ABILITY OF FINANCIAL AND NON-FINANCIAL PERFORMANCE FOR FINANCIAL STATEMENT PUBLICATION TIME FRAME: MODERATING ROLE OF COVID-19 PANDEMIC [CAPACIDADE PREDITIVA DE DESEMPENHO FINANCEIRO E NÃO FINANCEIRO PARA PUBLICAÇÃO DE DEMONSTRAÇÕES FINANCEIRAS PRAZOS: PAPEL MODERADOR DA PANDEMIA DE COVID-19]",2023,"Revista de Gestao Social e Ambiental","17","2","e03346","","",,5,"10.24857/rgsa.v17n2-009","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85161927855&doi=10.24857%2frgsa.v17n2-009&partnerID=40&md5=b75a7a8ce7eded1d06197f05e42393cb",Article,"Final","All Open Access, Hybrid Gold",Scopus,2-s2.0-85161927855
"Liu, B., Yuan, Y., Zhang, J., Zhou, J.","57113791400;57688989800;55014983700;58242376400;","Loan guarantees and guarantors’ accounting conservatism: evidence from China",2023,"Applied Economics","55","59",,"6997","7016",,,"10.1080/00036846.2023.2206622","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85158837513&doi=10.1080%2f00036846.2023.2206622&partnerID=40&md5=27a85c15277f3651446455909021d507",Article,"Final","",Scopus,2-s2.0-85158837513
"Kristóf, M.","58221482900;","Potential IFRS adopting entities financial measures structure analysis [A potenciális IFRS-felhasználói kör pénzügyi változóinak struktúraelemzése]",2023,"Statisztikai Szemle","101","3",,"259","280",,,"10.20311/STAT2023.03.HU0259","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85156124799&doi=10.20311%2fSTAT2023.03.HU0259&partnerID=40&md5=edb1459516dd40c80bd8bab697f6cdc0",Article,"Final","All Open Access, Bronze, Green",Scopus,2-s2.0-85156124799
"Amiram, D., Owens, E.","55507860100;54407452500;","Accounting-based expected loss given default and debt contract design",2023,"Review of Accounting Studies",,,,"","",,,"10.1007/s11142-023-09772-x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85153704654&doi=10.1007%2fs11142-023-09772-x&partnerID=40&md5=8692e72595df7d6a75981610fc49be41",Article,"Article in Press","",Scopus,2-s2.0-85153704654
"Tuan, D.A., Thinh, T.Q., Thuy, L.X.","57213161454;57200030263;57222400123;","The board of directors influence on the information quality of financial reporting through accounting conservatism - Empirical evidence on Vietnamese listed enterprises",2023,"Investment Management and Financial Innovations","20","1",,"265","276",,,"10.21511/imfi.20(1).2023.23","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85151909639&doi=10.21511%2fimfi.20%281%29.2023.23&partnerID=40&md5=fcc2c62d2c588843eef0b43ca52d1983",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85151909639
"Al-Debi’e, M.M., Shohait, A.D.","48561198800;58172759000;","The Effect of Firm Life Cycle on the Relationship between Market Stock Return and Accounting Earnings, Losses and Book Value per Share: Evidence from Jordan",2023,"Jordan Journal of Business Administration","19","1",,"146","169",,,"10.35516/jjba.v19i1.745","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85151814305&doi=10.35516%2fjjba.v19i1.745&partnerID=40&md5=ba2847862127abdded8124606cc5eb0f",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85151814305
"Azuma, K., Dahan, N.M., Doh, J.","58169747800;26667563100;7003920280;","Shareholder reaction to corporate philanthropy after a natural disaster: an empirical exploration of the “signaling financial prospects” explanation",2023,"Asia Pacific Journal of Management",,,,"","",,1,"10.1007/s10490-023-09876-7","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85151557709&doi=10.1007%2fs10490-023-09876-7&partnerID=40&md5=e56ff6a03141c9506ff0b71591a01ab0",Article,"Article in Press","All Open Access, Bronze",Scopus,2-s2.0-85151557709
"Barhamzaid, Z.","57212087619;","Conditional Conservatism in Islamic Banks During the COVID-19 Pandemic",2023,"Lecture Notes in Networks and Systems","620 LNNS",,,"56","65",,,"10.1007/978-3-031-26953-0_7","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85151156074&doi=10.1007%2f978-3-031-26953-0_7&partnerID=40&md5=9fea4e309e4dc4cc5d229f1d61b74672",Conference Paper,"Final","",Scopus,2-s2.0-85151156074
"Pereira, C., Cerqueira, A.","57143563400;56069460700;","Accounting conservatism and economic conditions: Evidence from the GIPS and the UK [Conservadurismo contable y condiciones económicas: evidencia en los países PIGS y en Reino Unido]",2023,"Revista de Contabilidad-Spanish Accounting Review","26","1",,"46","58",,,"10.6018/rcsar.428821","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85149849506&doi=10.6018%2frcsar.428821&partnerID=40&md5=a8fb29c33647fc3b2943d5be37fcee2b",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85149849506
"Thebaud, O., Hait, D., Vignesh, M., Das, S.K.","55897354800;58127496000;58127673300;57212232179;","Impacts of COVID-19 on small-scale freshwater carp and coastal brackish water shrimp farming in India",2023,"Aquatic Living Resources","36",,"1","","",,,"10.1051/alr/2022020","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85149415937&doi=10.1051%2falr%2f2022020&partnerID=40&md5=69c75ea2953064a1212fac01873875ad",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85149415937
"Alia, M.A., AbuSarees, A.K.","57219243919;58103158000;","Reducing Cost of Capital. Do Voluntary Disclosure and Accounting Conservatism Contribute?",2023,"FIIB Business Review",,,,"","",,2,"10.1177/23197145221145753","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85148088810&doi=10.1177%2f23197145221145753&partnerID=40&md5=2a4ef26577d18d51dd3134737f93ae00",Article,"Article in Press","",Scopus,2-s2.0-85148088810
"Fodor, A., Lovelace, K.B., Singal, V., Tayal, J.","36099921200;57554265000;6602186840;57201728273;","Does firm life cycle stage affect investor perceptions? Evidence from earnings announcement reactions",2023,"Review of Accounting Studies",,,,"","",,,"10.1007/s11142-022-09749-2","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85147113722&doi=10.1007%2fs11142-022-09749-2&partnerID=40&md5=904ca9593434fb74f26cd6250c876b04",Article,"Article in Press","All Open Access, Green",Scopus,2-s2.0-85147113722
"Hong, Y., Jeong, J.","57777200200;57217216521;","A study on the discretionary acts of local government and local government heads: focusing on accounting irregularity",2023,"International Review of Public Administration","28","1",,"1","18",,,"10.1080/12294659.2022.2161269","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85146227810&doi=10.1080%2f12294659.2022.2161269&partnerID=40&md5=354ed5f7ff4aa83b5cb0e7ad87ab8e7c",Article,"Final","",Scopus,2-s2.0-85146227810
"Fu, Z., Ma, Y., Li, S., Qiao, L.","57796123300;57216082439;57299489600;57299120800;","Peer performance and the asymmetric timeliness of earnings recognition",2023,"International Review of Financial Analysis","85",,"102427","","",,,"10.1016/j.irfa.2022.102427","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85142204232&doi=10.1016%2fj.irfa.2022.102427&partnerID=40&md5=53aa50d07f1a2b04686c4c8f1be9c9a3",Article,"Final","",Scopus,2-s2.0-85142204232
"Du, N., Allini, A., Maffei, M.","26662902700;56663289900;55790188500;","How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9",2023,"Accounting and Business Research","53","6",,"699","722",,1,"10.1080/00014788.2022.2063104","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85131229127&doi=10.1080%2f00014788.2022.2063104&partnerID=40&md5=7736fc101c1d90b293771dba1baa9187",Article,"Final","",Scopus,2-s2.0-85131229127
"Gad, M., Nguyen, T., Scapin, M.","57194559226;57209844473;57194592649;","The effect of pay disparities within top management on conservative reporting",2023,"Accounting and Business Research","53","4",,"478","504",,,"10.1080/00014788.2022.2056119","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85130755255&doi=10.1080%2f00014788.2022.2056119&partnerID=40&md5=1c7b3cb98203ef8f632254867c144325",Article,"Final","All Open Access, Hybrid Gold, Green",Scopus,2-s2.0-85130755255
"Sun, J., Yin, F., Altman, E., Makosa, L.","56677025600;57221388839;35883941800;57221391290;","Effects of corporate financial distress on peer firms: do intra-industry non-distressed firms become more conditionally conservative?",2023,"Accounting and Business Research","53","6",,"646","670",,3,"10.1080/00014788.2022.2052006","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85130680724&doi=10.1080%2f00014788.2022.2052006&partnerID=40&md5=1246dc019d1abfbda45a732bbc801944",Article,"Final","",Scopus,2-s2.0-85130680724
"Choi, H., Karim, K., Tao, A.","57208570158;7006170053;57221930017;","CEO origin and stock price crash risk: Insider versus outsider CEOs",2023,"Corporate Governance: An International Review","31","1",,"105","126",,4,"10.1111/corg.12442","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85126807378&doi=10.1111%2fcorg.12442&partnerID=40&md5=bdfbdfe05b4dfecdd6f3a75f3bdcb9be",Article,"Final","",Scopus,2-s2.0-85126807378
"Hur, K.S., Hwang, I.T.","57200576155;56037997800;","The effect of bank governance on borrowers’ accounting choices",2023,"Asia-Pacific Journal of Accounting and Economics","30","6",,"1417","1443",,,"10.1080/16081625.2021.1872032","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85115346945&doi=10.1080%2f16081625.2021.1872032&partnerID=40&md5=53a792b1c00e92f1ab38e557e65ff9ee",Article,"Final","",Scopus,2-s2.0-85115346945
"Jiu, L., Hu, S., Liu, Y.","57221496607;57205564661;57200396762;","Does financial statement comparability mitigate corporate frauds in an emerging market? Evidence from China",2023,"Asia-Pacific Journal of Accounting and Economics","30","2",,"391","408",,2,"10.1080/16081625.2021.1976229","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85114775732&doi=10.1080%2f16081625.2021.1976229&partnerID=40&md5=96decc7c9eb0aecc720101195f487c84",Article,"Final","",Scopus,2-s2.0-85114775732
"Greusard, O.","57269749800;","Accrual-Based Earnings Management and Regulation: A Literature Review*",2022,"Accounting Perspectives","21","4",,"539","580",,1,"10.1111/1911-3838.12319","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85141388412&doi=10.1111%2f1911-3838.12319&partnerID=40&md5=357f8d477deb1d403b4f884b4e38d53a",Article,"Final","",Scopus,2-s2.0-85141388412
"Ning, D., Irfan-Ullah, Majeed, M.A., Zeb, A.","57208756699;57679783900;57190856606;57220445089;","Board diversity and financial statement comparability: evidence from China",2022,"Eurasian Business Review","12","4",,"743","801",,5,"10.1007/s40821-022-00214-3","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85129878269&doi=10.1007%2fs40821-022-00214-3&partnerID=40&md5=2109f53830ae81afa397cefc6c8997f9",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85129878269
"Elshafie, E.","57191767159;","The impact of reducing reporting requirements on audit quality, auditor effort and auditor conservatism",2022,"Accounting Research Journal","35","6",,"756","776",,,"10.1108/ARJ-12-2020-0382","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85131956135&doi=10.1108%2fARJ-12-2020-0382&partnerID=40&md5=f76e9a5b135d01dc56741639f513a6bd",Article,"Final","",Scopus,2-s2.0-85131956135
"Rashidi, M.","57223428872;","The pricing of information asymmetry based on environmental uncertainty and accounting conservatism",2022,"International Journal of Productivity and Performance Management","71","8",,"3121","3137",,2,"10.1108/IJPPM-10-2019-0502","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85106220445&doi=10.1108%2fIJPPM-10-2019-0502&partnerID=40&md5=ed8f4900a363a51304c0a4edb63f6258",Article,"Final","",Scopus,2-s2.0-85106220445
"Daryaei, A.A., Fattahi, Y., Askarany, D., Askary, S., Mollazamani, M.","55355437600;57218956791;14424106300;24831479900;57961029900;","Accounting Comparability, Conservatism, Executive Compensation-Performance, and Information Quality",2022,"Journal of Risk and Financial Management","15","11","489","","",,8,"10.3390/jrfm15110489","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85141679572&doi=10.3390%2fjrfm15110489&partnerID=40&md5=91bff8f79f1a4d4beb17cbb1c7b21db1",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85141679572
"Wu, J., Liu, B., Chang, S., Chan, K.C.","57224014733;57202498516;57553238100;57220003054;","Effects of air pollution on accounting conservatism",2022,"International Review of Financial Analysis","84",,"102380","","",,5,"10.1016/j.irfa.2022.102380","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85139839877&doi=10.1016%2fj.irfa.2022.102380&partnerID=40&md5=9562fac9cc6c35f1ff13a45fac3adf41",Article,"Final","",Scopus,2-s2.0-85139839877
"Lennox, C., Wu, J.S.","14521159700;37099355900;","A review of China-related accounting research in the past 25 years",2022,"Journal of Accounting and Economics","74","2-3","101539","","",,28,"10.1016/j.jacceco.2022.101539","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85134918615&doi=10.1016%2fj.jacceco.2022.101539&partnerID=40&md5=0b46d3f1d37012a14354091c3888c9f3",Conference Paper,"Final","All Open Access, Hybrid Gold",Scopus,2-s2.0-85134918615
"Kim, J.-B., Liao, S., Liu, Y.","8304603800;57222119768;57195577648;","Married CEOs and stock price crash risk",2022,"European Financial Management","28","5",,"1376","1412",,4,"10.1111/eufm.12343","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85119187605&doi=10.1111%2feufm.12343&partnerID=40&md5=a482c1f24f2eed5862cf3c876d734816",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85119187605
"Nguyen, T.T., Duong, C.M., Nguyen, N.T.M.","57212090956;57217837700;57213920940;","Is conditional conservatism a source of deviations of financial statements from Benford's Law?",2022,"Journal of Applied Accounting Research","23","5",,"1024","1046",,2,"10.1108/JAAR-02-2021-0037","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85122722142&doi=10.1108%2fJAAR-02-2021-0037&partnerID=40&md5=a07cd93800ad8dab31b2d49ab210ff1b",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85122722142
"Jia, W., Bi, S., Du, Y.","57842561200;57841093700;55805558500;","Directors’ and officers’ liability insurance and accounting conservatism: empirical evidence from China",2022,"Managerial Auditing Journal","37","8",,"1091","1112",,1,"10.1108/MAJ-10-2021-3353","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85135821288&doi=10.1108%2fMAJ-10-2021-3353&partnerID=40&md5=e0e80b1a735c3b73d670ec02034c72ff",Article,"Final","",Scopus,2-s2.0-85135821288
"Baloria, V.P.","57188881129;","Political Connections and Accounting Conservatism",2022,"Accounting Review","97","6",,"45","66",,,"10.2308/TAR-2015-0263","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85143050386&doi=10.2308%2fTAR-2015-0263&partnerID=40&md5=4b2bdbccb7ca2d5ecae323e1659ced90",Article,"Final","",Scopus,2-s2.0-85143050386
"Cappellesso, G., Niyama, J.K.","57981799100;35790440700;","Tempestividade da perda por redução ao valor recuperável do goodwill em empresas brasileiras",2022,"Revista Contabilidade e Financas","33","90","e1579","","",,1,"10.1590/1808-057x20221579.pt","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85142637641&doi=10.1590%2f1808-057x20221579.pt&partnerID=40&md5=f9e497dd2ec8b38eff5c26b77939e50f",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85142637641
"David, P., Dharwadkar, R., Duru, A.","8715062000;6603153922;6506302024;","FINANCIAL REPORTING CHOICES, GOVERNANCE STRUCTURES, AND STRATEGIC ASSETS: A TRANSACTION COST PERSPECTIVE",2022,"Academy of Management Review","47","4",,"579","599",,2,"10.5465/amr.2019.0105","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85141249107&doi=10.5465%2famr.2019.0105&partnerID=40&md5=65dcc0d54458e4890d8490c75efc3ce1",Article,"Final","",Scopus,2-s2.0-85141249107
"Ma, D., Zhang, S., Zhao, J.","57705497200;57705352200;57705352100;","The High-Speed Railway Opening and Audit Fees: Evidence from China",2022,"Sustainability (Switzerland)","14","20","13353","","",,,"10.3390/su142013353","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85140924472&doi=10.3390%2fsu142013353&partnerID=40&md5=e88a99d59a7d2fdf24e1a99ff48b3809",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85140924472
"Yu, Z.","57941396000;","Financial Report Readability and Accounting Conservatism",2022,"Journal of Risk and Financial Management","15","10","454","","",,1,"10.3390/jrfm15100454","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85140627782&doi=10.3390%2fjrfm15100454&partnerID=40&md5=00b6453313cc7f0742a45513757b7da0",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85140627782
"Lovo, S., Raimbourg, P., Salvadè, F.","55970215400;16067346200;57195718045;","Credit rating agencies, information asymmetry and US bond liquidity",2022,"Journal of Business Finance and Accounting","49","9-10",,"1863","1896",,2,"10.1111/jbfa.12610","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85127429074&doi=10.1111%2fjbfa.12610&partnerID=40&md5=dc0c9782c1dadc2d7c5178085653387d",Article,"Final","",Scopus,2-s2.0-85127429074
"Feng, Z., Lin, Z., Wu, W.","35119003100;57219052579;57219053768;","CEO Influence on Funds from Operations (FFO) Adjustment for Real Estate Investment Trusts (REITs)",2022,"Journal of Real Estate Finance and Economics","65","3",,"524","547",,1,"10.1007/s11146-020-09795-0","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85091168094&doi=10.1007%2fs11146-020-09795-0&partnerID=40&md5=8449a6f338825ee5bdd8c771752da3b4",Article,"Final","",Scopus,2-s2.0-85091168094
"Saito, Y.","35867779600;","Valuation of short-lived firms following waves of new listings",2022,"International Journal of Managerial Finance","18","5",,"920","943",,,"10.1108/IJMF-02-2021-0068","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85116717565&doi=10.1108%2fIJMF-02-2021-0068&partnerID=40&md5=c97d187541960496f71902879e597c75",Article,"Final","",Scopus,2-s2.0-85116717565
"Kim, W.J., Plumlee, M.A., Stubben, S.R.","57259278000;6602716064;24437003500;","Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research",2022,"Accounting Horizons","36","3",,"127","148",,1,"10.2308/HORIZONS-18-158","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85138681533&doi=10.2308%2fHORIZONS-18-158&partnerID=40&md5=0a2090a2aef77a240c8b4960c5a4ab6c",Article,"Final","",Scopus,2-s2.0-85138681533
"Zadeh, F.N., Askarany, D., Asl, S.A.","56119728700;14424106300;57901424700;","Accounting Conservatism and Earnings Quality",2022,"Journal of Risk and Financial Management","15","9","413","","",,9,"10.3390/jrfm15090413","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85138546274&doi=10.3390%2fjrfm15090413&partnerID=40&md5=f6fabaf3fc1ec41fafe8652c4544e009",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85138546274
"Shaw, K.W., Whitworth, J.D.","7202206489;56312404000;","Client importance and unconditional conservatism in complex accounting estimates",2022,"Advances in Accounting","58",,"100615","","",,1,"10.1016/j.adiac.2022.100615","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85134982985&doi=10.1016%2fj.adiac.2022.100615&partnerID=40&md5=1ca6e14cf1d4e4db1d57b2511d436083",Article,"Final","",Scopus,2-s2.0-85134982985
"Krishnan, G.V., Zhang, J.","26660408200;57192704794;","Principles-based standards and conditional accounting conservatism",2022,"Advances in Accounting","58",,"100607","","",,,"10.1016/j.adiac.2022.100607","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85130556443&doi=10.1016%2fj.adiac.2022.100607&partnerID=40&md5=06ef31673ac13085a766a317b16976de",Article,"Final","",Scopus,2-s2.0-85130556443
"Farshadfar, S., Schneider, T., Bewley, K.","55227147800;54584287700;24774467300;","The usefulness of accrual-based surpluses in the Canadian public sector",2022,"Journal of Accounting and Public Policy","41","5","106961","","",,2,"10.1016/j.jaccpubpol.2022.106961","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85127115359&doi=10.1016%2fj.jaccpubpol.2022.106961&partnerID=40&md5=9e758f83f2489bce901752893934e938",Article,"Final","All Open Access, Hybrid Gold, Green",Scopus,2-s2.0-85127115359
"Wang, Q., Lee, E., Wang, K., Zhang, X.","57376024900;23005463800;55501518600;55622099200;","The effect of government industrial policies on corporate accounting conservatism",2022,"Journal of Accounting and Public Policy","41","5","106960","","",,,"10.1016/j.jaccpubpol.2022.106960","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85125542700&doi=10.1016%2fj.jaccpubpol.2022.106960&partnerID=40&md5=970c57f3c299ce78c69cfe4533093840",Article,"Final","",Scopus,2-s2.0-85125542700
"Belesis, N.D., Kampouris, C.G., Karagiorgos, A.Th.","57216206781;57417998900;57194594339;","The Effect of COVID-19 on the Value Relevance of European Firms’ Financial Statements",2022,"International Journal of Applied Economics, Finance and Accounting","14","1",,"91","911",,3,"10.33094/ijaefa.v14i1.661","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85138267916&doi=10.33094%2fijaefa.v14i1.661&partnerID=40&md5=dee43eb631c9c32fa5c4ee1290ae3e36",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85138267916
"Shen, Y., Ruan, Q.","58260218200;57125614600;","Accounting Conservatism, R&amp;D Manipulation, and Corporate Innovation: Evidence from China",2022,"Sustainability (Switzerland)","14","15","9048","","",,4,"10.3390/su14159048","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85137196873&doi=10.3390%2fsu14159048&partnerID=40&md5=32436889065f0e389c48759e863c59d5",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85137196873
"Li, X., Goodell, J.W., Liao, J., Yao, S., Liu, X.","57211948315;24068577200;56297588000;57205399603;57205391737;","Does executive gender diversity supply accounting conservatism in traditional societies? Evidence from CEO-CFO combinations in China",2022,"Finance Research Letters","48",,"102946","","",,6,"10.1016/j.frl.2022.102946","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85129706413&doi=10.1016%2fj.frl.2022.102946&partnerID=40&md5=1a99d58a76f5f7bb14dd8a8c3fbe0b89",Article,"Final","",Scopus,2-s2.0-85129706413
"Chang, C.J., Li, Y., Luo, Y.","7407040549;56509073900;56203366900;","Auditor distraction and audit quality",2022,"Review of Accounting and Finance","21","4",,"341","373",,,"10.1108/RAF-11-2021-0317","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85134010064&doi=10.1108%2fRAF-11-2021-0317&partnerID=40&md5=8cc491b6d227823315aea65bf89fb9c4",Article,"Final","",Scopus,2-s2.0-85134010064
"Carrington, T., Eklöv Alander, G.","18041560300;57207977576;","The politics of profit production",2022,"Qualitative Research in Accounting and Management","19","4",,"441","472",,1,"10.1108/QRAM-08-2020-0141","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85125152929&doi=10.1108%2fQRAM-08-2020-0141&partnerID=40&md5=d1be8b8658a464eea73cbc4c5617bb58",Article,"Final","",Scopus,2-s2.0-85125152929
"Yu, Q., Guo, J., Ding, L., Hu, Q.","57804422500;57805205700;57804945400;57804422600;","Study on Conditional Conservatism Within Fair Value Measurements Based on Anti-discount Expectations",2022,"Frontiers in Psychology","13",,"923055","","",,,"10.3389/fpsyg.2022.923055","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85134201856&doi=10.3389%2ffpsyg.2022.923055&partnerID=40&md5=2bd335650bb9fb1367a0f94201a386d2",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85134201856
"Black, J., Ham, C.G., Kimbrough, M.D., Yee, H.Y.","57204507210;57194549528;6507969478;58506557400;","Legal Expertise and the Role of Litigation Risk in Firms’ Conservatism Choices",2022,"Accounting Review","97","4",,"105","129",,7,"10.2308/TAR-2019-0398","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85165843090&doi=10.2308%2fTAR-2019-0398&partnerID=40&md5=96957c93cd7e04a7b3460fbd366c8866",Article,"Final","",Scopus,2-s2.0-85165843090
"Kim, T., Shawn, H.","57202469288;57189037849;","Conservative Financial Reporting and Resilience to the Financial Crisis",2022,"Sustainability (Switzerland)","14","14","8535","","",,3,"10.3390/su14148535","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85136350495&doi=10.3390%2fsu14148535&partnerID=40&md5=97724ec8bc332f1c6ea9e8f82af6db4c",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85136350495
"Pereira da Silva, P.","57208175919;","Crash risk and ESG disclosure",2022,"Borsa Istanbul Review","22","4",,"794","811",,13,"10.1016/j.bir.2022.04.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85134539617&doi=10.1016%2fj.bir.2022.04.001&partnerID=40&md5=87b6c53545d6ce693289c7ac6f2c7fbf",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85134539617
"Atwa, R., Bsoul, R., Kharabsheh, B., Azzam, M.","57795586100;57795718900;57193322637;57206697070;","The Association between Accounting Conservatism and Cash Holding, Dividends and Leverage",2022,"Academic Journal of Interdisciplinary Studies","11","4",,"203","213",,,"10.36941/ajis-2022-0109","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85133910007&doi=10.36941%2fajis-2022-0109&partnerID=40&md5=03bc3153f599a2e02734f28a3053735e",Article,"Final","All Open Access, Hybrid Gold",Scopus,2-s2.0-85133910007
"Loureiro, G., Silva, S.","14035715900;57204970729;","Earnings management and stock price crashes post U.S. cross-delistings",2022,"International Review of Financial Analysis","82",,"102215","","",,6,"10.1016/j.irfa.2022.102215","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85131380022&doi=10.1016%2fj.irfa.2022.102215&partnerID=40&md5=1c1af80cd16bffd8a861816497397839",Article,"Final","",Scopus,2-s2.0-85131380022
"Zhang, X., Zhong, Y., Li, W.","57200380888;57192067915;35210569100;","The effect of borrowers' accounting conservatism on lenders' loan loss provisions: Evidence from China's banking industry",2022,"International Review of Financial Analysis","82",,"102214","","",,,"10.1016/j.irfa.2022.102214","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85130531015&doi=10.1016%2fj.irfa.2022.102214&partnerID=40&md5=8d9d48669bccfe700aed5626995f6ea5",Article,"Final","",Scopus,2-s2.0-85130531015
"Manoel, A.A.S., Moraes, M.B.C.","57201326304;55383679300;","Accounting Conservatism and the Market Value of Cash Holdings in Brazil [Conservadorismo Contábil e o Valor de Mercado do Caixa no Brasil]",2022,"Revista Brasileira de Gestao de Negocios","24","2",,"383","399",,,"10.7819/rbgn.v24i2.4182","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85135274465&doi=10.7819%2frbgn.v24i2.4182&partnerID=40&md5=82fce785c7b9848e62e9caf3f3c5b206",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85135274465
"Sajnóg, A., Rogozińska-Pawełczyk, A.","57219346009;57202255339;","Executive compensation and the financial performance of Polish listed companies from the corporate governance perspective",2022,"Equilibrium. Quarterly Journal of Economics and Economic Policy","17","2",,"459","480",,8,"10.24136/eq.2022.016","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85133707359&doi=10.24136%2feq.2022.016&partnerID=40&md5=fb6726eddbe5207e89d4c2f9d4b57283",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85133707359
"Dakheel, A.F., Ibrahim, M.A.","57968999400;57970631200;","The Impact of the Application of International Financial Reporting Standards (IFRSs) on the Level of Accounting Conservatism and Its Implication on the Operational Performance Indicators of Iraqi Private Banks",2022,"Res Militaris","12","2",,"4151","4167",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85142140817&partnerID=40&md5=203a31737e26d7b551c991a37354c442",Article,"Final","",Scopus,2-s2.0-85142140817
"Rajpurohit, P.D., Rijwani, P.R.","57219410312;57200202212;","Corporate Governance and Quality of Financial Reporting in Emerging Markets: A Structured Literature Review",2022,"Indian Journal of Corporate Governance","15","1",,"89","134",,,"10.1177/09746862221089060","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85133298008&doi=10.1177%2f09746862221089060&partnerID=40&md5=907e4231301fc4cfb81767e1d2e9c8c1",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85133298008
"Hanlon, M., Yeung, K., Zuo, L.","7006788551;57392573400;57188859586;","Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers*",2022,"Contemporary Accounting Research","39","2",,"1150","1214",,24,"10.1111/1911-3846.12739","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85122075431&doi=10.1111%2f1911-3846.12739&partnerID=40&md5=55a4ef63598a1cb4b25e313c97138054",Review,"Final","All Open Access, Hybrid Gold, Green",Scopus,2-s2.0-85122075431
"Zhang, L., Fargher, N.","57202314181;15032257300;","Aggregate accounting earnings, special items and growth in gross domestic product: evidence from Australia",2022,"Accounting and Finance","62","2",,"2467","2496",,3,"10.1111/acfi.12871","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85117484959&doi=10.1111%2facfi.12871&partnerID=40&md5=0cbae6112b01c379e370b1976e23e437",Article,"Final","",Scopus,2-s2.0-85117484959
"Izadifar, M.","57452090200;","The Neurobiological Basis of the Conundrum of Self-continuity: A Hypothesis",2022,"Frontiers in Psychology","13",,"740542","","",,1,"10.3389/fpsyg.2022.740542","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85131558649&doi=10.3389%2ffpsyg.2022.740542&partnerID=40&md5=0dcd35a87f2fc68e7a3df5c423aebf13",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85131558649
"Aldoseri, M.M., Albaz, M.M., Ghali, A.A.","57201252154;57734695000;57734788500;","The Managerial Determinants of Accounting Conservatism during COVID-19 Era: Evidence from Saudi Arabia",2022,"Information Sciences Letters","11","3",,"951","957",,3,"10.18576/isl/110326","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85131686590&doi=10.18576%2fisl%2f110326&partnerID=40&md5=27556a5045e33966c4dbbd21139bf445",Article,"Final","",Scopus,2-s2.0-85131686590
"Pimentel, R.C.","36553131100;","Earnings Persistence and Market Reaction to Earnings in the International Insurance Industry [Persistência e Reação do Mercado aos Resultados Contábeis na Indústria Internacional de Seguros]",2022,"Revista de Administracao Contemporanea","26","3","e200404","","",,,"10.1590/1982-7849rac2022200404.en","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85131300854&doi=10.1590%2f1982-7849rac2022200404.en&partnerID=40&md5=68acc2f4252e8ae9c15bf7df894574c3",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85131300854
"Costa, M., Lisboa, I., Gameiro, A.","57079444200;55582040700;57694979700;","Is the Financial Report Quality Important in the Default Prediction? SME Portuguese Construction Sector Evidence",2022,"Risks","10","5","98","","",,4,"10.3390/risks10050098","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85130186971&doi=10.3390%2frisks10050098&partnerID=40&md5=6da0ba96df91169371b261dafc14cb0b",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85130186971
"Khalifa, M., Trabelsi, S., Matoussi, H.","57269789000;7005330856;34971744000;","Leverage, R&amp;D expenditures, and accounting conservatism: Evidence from technology firms",2022,"Quarterly Review of Economics and Finance","84",,,"285","304",,,"10.1016/j.qref.2022.02.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85126797496&doi=10.1016%2fj.qref.2022.02.002&partnerID=40&md5=bce978f8bacea4edf376e239b8280d39",Article,"Final","",Scopus,2-s2.0-85126797496
"Xu, W., Gao, X., Li, D., Zhuang, M., Yang, S.","56411265900;57211455335;25928338900;57211852332;57212494182;","Serial acquirers and stock price crash risk: International evidence",2022,"Journal of International Financial Markets, Institutions and Money","78",,"101538","","",,2,"10.1016/j.intfin.2022.101538","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85126627518&doi=10.1016%2fj.intfin.2022.101538&partnerID=40&md5=a6c5225b71d121f818316668555110ee",Article,"Final","",Scopus,2-s2.0-85126627518
"Arslan-Ayaydin, Ö., Chen, S., Ni, S.X., Thewissen, J.","55511098100;35219587400;57193221206;56810973600;","Is cross-listing a panacea for improving earnings quality? The case of H- and B-share firms in China",2022,"International Review of Financial Analysis","81",,"102113","","",,2,"10.1016/j.irfa.2022.102113","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85126348956&doi=10.1016%2fj.irfa.2022.102113&partnerID=40&md5=176e2f5dfd533d7e3ce69ece4feadb28",Article,"Final","",Scopus,2-s2.0-85126348956
"Waymire, G.B., Basu, S.","6602282786;7403656354;","The Social Value of FASB",2022,"Accounting, Economics and Law: A Convivium","12","2",,"153","180",,,"10.1515/ael-2021-0001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85125701544&doi=10.1515%2fael-2021-0001&partnerID=40&md5=0bd956cff78632a7f8ec8a8214dad407",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85125701544
"Kuo, N.-T., Li, S., Du, Y.-G., Lee, C.-F.","45161517500;57447907300;57447907400;26643495900;","Does individual auditor quality contribute to firm value? Evidence from the market valuation on corporate cash holdings",2022,"International Review of Economics and Finance","79",,,"135","153",,,"10.1016/j.iref.2022.02.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85124422150&doi=10.1016%2fj.iref.2022.02.001&partnerID=40&md5=d75239c66913cc6981d10688a788322c",Article,"Final","",Scopus,2-s2.0-85124422150
"Manoel, A.A.S., Moraes, M.B.D.C.","57201326304;55383679300;","Accounting conservatism and corporate cash levels: Empirical evidence from Latin America",2022,"Corporate Governance: An International Review","30","3",,"335","353",,5,"10.1111/corg.12403","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85115291973&doi=10.1111%2fcorg.12403&partnerID=40&md5=9c1c7385e279fae2dee671a49f91ed0b",Article,"Final","",Scopus,2-s2.0-85115291973
"Xi, J., Xiao, H.","57226549592;57222069938;","Relation among corporate environmental disclosure, earnings management and accounting conservatism: evidence from Chinese listed firms",2022,"Managerial Auditing Journal","37","5",,"565","593",,4,"10.1108/MAJ-05-2021-3129","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85128673395&doi=10.1108%2fMAJ-05-2021-3129&partnerID=40&md5=47f75d33617eca6ff975738ed7de57b4",Article,"Final","",Scopus,2-s2.0-85128673395
"Misirlioglu, I.U., Tucker, J., Boshnak, H.A.","55834018000;7401465615;57221730092;","Drivers of mandatory disclosure in GCC region firms",2022,"Accounting Research Journal","35","3",,"382","407",,1,"10.1108/ARJ-12-2020-0366","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85113780258&doi=10.1108%2fARJ-12-2020-0366&partnerID=40&md5=01c79d810cc040fb89d2b358eeed67af",Article,"Final","",Scopus,2-s2.0-85113780258
"Rudiawarni, F.A., Sulistiawan, D., Sergi, B.S.","57193447337;57188967501;35369323900;","Is conservatism good news? The case of stocks of Jakarta Islamic index",2022,"Heliyon","8","4","e09292","","",,3,"10.1016/j.heliyon.2022.e09292","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85129528155&doi=10.1016%2fj.heliyon.2022.e09292&partnerID=40&md5=463ff6aaa73010738ef852266dc0288f",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85129528155
"Hu, G., Liu, Y., Wang, J.W., Zhou, G., Zhu, X.","55460983400;57213272509;35216681700;55805355100;55806545800;","Insider ownership and stock price crash risk around the globe",2022,"Pacific Basin Finance Journal","72",,"101714","","",,4,"10.1016/j.pacfin.2022.101714","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85123797850&doi=10.1016%2fj.pacfin.2022.101714&partnerID=40&md5=ad07d40278b9595f053abfafc0b40c52",Article,"Final","",Scopus,2-s2.0-85123797850
"Noh, M., Cho, M.K.","57226725721;57200147327;","Cultural tightness and accounting conservatism",2022,"Journal of Contemporary Accounting and Economics","18","1","100305","","",,4,"10.1016/j.jcae.2021.100305","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85122914091&doi=10.1016%2fj.jcae.2021.100305&partnerID=40&md5=9e4c959031bff130cf59f27bdb722cb8",Article,"Final","",Scopus,2-s2.0-85122914091
"González-Sánchez, M.","57221599050;","Factorial asset pricing models using statistical anomalies",2022,"Research in International Business and Finance","60",,"101595","","",,2,"10.1016/j.ribaf.2021.101595","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85120853923&doi=10.1016%2fj.ribaf.2021.101595&partnerID=40&md5=b577da1cdc27dcfcbb13d57694408018",Article,"Final","",Scopus,2-s2.0-85120853923
"Golden, J., Zheng, K.","57193090913;57190436293;","Cost management and corporate payout decisions",2022,"Review of Quantitative Finance and Accounting","58","3",,"911","938",,2,"10.1007/s11156-021-01013-z","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85115684978&doi=10.1007%2fs11156-021-01013-z&partnerID=40&md5=ad568ebc9f69eb378263a02d1451e07c",Article,"Final","",Scopus,2-s2.0-85115684978
"Mohammadi, S., Saeidi, H.","57216257108;57218554813;","Corporate social responsibility and financial accounting concepts: evidence from an emerging market",2022,"Sustainability Accounting, Management and Policy Journal","13","3",,"740","764",,6,"10.1108/SAMPJ-10-2019-0364","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85124219768&doi=10.1108%2fSAMPJ-10-2019-0364&partnerID=40&md5=7a011f845976adcb70c10b855d231a9d",Article,"Final","",Scopus,2-s2.0-85124219768
"Fang, Y., Dbouk, W., Hasan, I., Li, L.","16066616200;57393913900;7003267147;56282306700;","Banking Reform, Risk-Taking, and Accounting Quality: Evidence from Post-Soviet Transition States",2022,"Journal of International Accounting Research","21","1",,"23","47",,,"10.2308/JIAR-2021-087","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85134600842&doi=10.2308%2fJIAR-2021-087&partnerID=40&md5=0a748bc0f0704d0e1004fa529e0706cc",Article,"Final","",Scopus,2-s2.0-85134600842
"Kronenberger, S., Laux, V.","57503328900;14622789000;","Conservative Accounting, Audit Quality, and Litigation",2022,"Management Science","68","3",,"2349","2362",,4,"10.1287/mnsc.2021.3971","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85132858971&doi=10.1287%2fmnsc.2021.3971&partnerID=40&md5=34de0452e50c369c19736d990666eaa3",Article,"Final","",Scopus,2-s2.0-85132858971
"Hunt, J.O.S., Myers, J.N., Myers, L.A.","57218882804;7402996287;7202503868;","Improving Earnings Predictions and Abnormal Returns with Machine Learning",2022,"Accounting Horizons","36","1",,"131","149",,5,"10.2308/HORIZONS-19-125","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85128721925&doi=10.2308%2fHORIZONS-19-125&partnerID=40&md5=592dc683719df4fde467ed2af96f71a2",Article,"Final","",Scopus,2-s2.0-85128721925
"Minichilli, A., Prencipe, A., Radhakrishnan, S., Siciliano, G.","8941769500;23568585900;35846986500;56174181700;","What’s in a Name? Eponymous Private Firms and Financial Reporting Quality",2022,"Management Science","68","3",,"2330","2348",,13,"10.1287/mnsc.2021.3974","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85124583215&doi=10.1287%2fmnsc.2021.3974&partnerID=40&md5=428248477b4e0dbafc225bf48b0d2058",Article,"Final","",Scopus,2-s2.0-85124583215
"Lee, K., Oh, F.D.","57210433537;55349391500;","Information disclosure and liquidity crisis",2022,"Journal of Accounting and Public Policy","41","2","106942","","",,1,"10.1016/j.jaccpubpol.2022.106942","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85123990081&doi=10.1016%2fj.jaccpubpol.2022.106942&partnerID=40&md5=47a870a8b36827ff814d893484fb25d3",Article,"Final","",Scopus,2-s2.0-85123990081
"Benkraiem, R., Bensaad, I., Lakhal, F.","24831486200;57420994300;24281820700;","How do International Financial Reporting Standards affect information asymmetry? The importance of the earnings quality channel",2022,"Journal of International Accounting, Auditing and Taxation","46",,"100445","","",,4,"10.1016/j.intaccaudtax.2021.100445","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85123241522&doi=10.1016%2fj.intaccaudtax.2021.100445&partnerID=40&md5=5acefaedaa3872072611576763d2a6e1",Article,"Final","",Scopus,2-s2.0-85123241522
"García Lara, J.M., Penalva, J., Scapin, M.","57193099648;23490240900;57194592649;","Financial reporting quality effects of imposing (gender) quotas on boards of directors",2022,"Journal of Accounting and Public Policy","41","2","106921","","",,6,"10.1016/j.jaccpubpol.2021.106921","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85120711888&doi=10.1016%2fj.jaccpubpol.2021.106921&partnerID=40&md5=a37e235a79422896bc63760b1977f10e",Article,"Final","",Scopus,2-s2.0-85120711888
"Le, B., Moore, P.H.","57761443700;57355737500;","The effects of state ownership and tax rate cuts on accounting conservatism: evidence from Vietnam",2022,"Pacific Accounting Review","34","2",,"197","224",,2,"10.1108/PAR-12-2020-0209","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85120048267&doi=10.1108%2fPAR-12-2020-0209&partnerID=40&md5=0d1200d91e10e1a52fd087edfcf57905",Article,"Final","",Scopus,2-s2.0-85120048267
"Kyaw, K., Olugbode, M., Petracci, B.","24923397800;16205434200;44361777100;","Stakeholder engagement: Investors' environmental risk aversion and corporate earnings",2022,"Business Strategy and the Environment","31","3",,"1220","1231",,11,"10.1002/bse.2951","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85119951832&doi=10.1002%2fbse.2951&partnerID=40&md5=b372469fd8665763dc036e2b9f0e7a60",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85119951832
"Mukhtarov, S., Schoute, M., Wielhouwer, J.L.","57225146689;35103415600;6506566027;","The information content of the Solvency II ratio relative to earnings",2022,"Journal of Risk and Insurance","89","1",,"237","266",,3,"10.1111/jori.12354","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85109346874&doi=10.1111%2fjori.12354&partnerID=40&md5=8216667cc9dbc21e05bd2f23ddd2c4c8",Article,"Final","",Scopus,2-s2.0-85109346874
"Wang, B., Ho, K.-C., Liu, X., Gu, Y.","57836535500;57194245023;57224317578;57209787522;","Industry cash flow volatility and stock price crash risk",2022,"Managerial and Decision Economics","43","2",,"356","371",,2,"10.1002/mde.3387","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85107351457&doi=10.1002%2fmde.3387&partnerID=40&md5=9ef9ef6e731a5ad8c96cf76ea7780d01",Article,"Final","",Scopus,2-s2.0-85107351457
"Wu, F., Kuang, X.","57684126300;36518956400;","Key Subordinate Executive Governance, CEO Overconfidence, and Accounting Conservatism: From the Perspective of Sustainable Development",2022,"Frontiers in Psychology","12",,"799221","","",,,"10.3389/fpsyg.2021.799221","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85124742357&doi=10.3389%2ffpsyg.2021.799221&partnerID=40&md5=6ff3df84d409afdd44b4922cf9733fee",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85124742357
"Kartikasari, L., Chariri, A., Fuad, F.","57188956872;57189460631;57195477335;","Managerial Ability and Convergent Interest on Accounting Conservatism: Internal Control Quality as a Mediator",2022,"Quality - Access to Success","23","186",,"59","67",,,"10.47750/QAS/23.186.08","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85128755412&doi=10.47750%2fQAS%2f23.186.08&partnerID=40&md5=bfe6f2774b5a88dfb28767b1e87fe5d9",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85128755412
"Dang, V.A., Lee, E., Liu, Y., Zeng, C.","35117543200;23005463800;57195577648;57201921569;","Bank deregulation and stock price crash risk",2022,"Journal of Corporate Finance","72",,"102148","","",,13,"10.1016/j.jcorpfin.2021.102148","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85121465963&doi=10.1016%2fj.jcorpfin.2021.102148&partnerID=40&md5=7c69a38c15e6cf5e61f4a61b46e1388e",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85121465963
"Kuang, W.","57336928900;","Real earnings smoothing and crash risk: Evidence from Japan",2022,"Journal of International Financial Management and Accounting","33","1",,"154","187",,6,"10.1111/jifm.12143","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85118994591&doi=10.1111%2fjifm.12143&partnerID=40&md5=8b5580416afc4786f0c6654a432b59d1",Article,"Final","",Scopus,2-s2.0-85118994591
"Ball, R., Nikolaev, V.V.","24371709600;35318437500;","On earnings and cash flows as predictors of future cash flows",2022,"Journal of Accounting and Economics","73","1","101430","","",,14,"10.1016/j.jacceco.2021.101430","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85115064716&doi=10.1016%2fj.jacceco.2021.101430&partnerID=40&md5=d94f3c4bb29308ff99c5e64aae8f23c7",Article,"Final","",Scopus,2-s2.0-85115064716
"Jebran, K., Chen, S., Zhang, R.","57193214122;57203162862;57211586051;","Board social capital and stock price crash risk",2022,"Review of Quantitative Finance and Accounting","58","2",,"499","540",,12,"10.1007/s11156-021-01001-3","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85109306907&doi=10.1007%2fs11156-021-01001-3&partnerID=40&md5=2765d77dfdc6b1faab6edf49503c4824",Article,"Final","",Scopus,2-s2.0-85109306907
"Owusu, A., Zalata, A.M., Omoteso, K., Elamer, A.A.","57191096156;57186472800;55006070100;57200727964;","Is There a Trade-Off Between Accrual-Based and Real Earnings Management Activities in the Presence of (fe) Male Auditors?",2022,"Journal of Business Ethics","175","4",,"815","836",,17,"10.1007/s10551-020-04672-5","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85096012577&doi=10.1007%2fs10551-020-04672-5&partnerID=40&md5=18873ef73ccb3c2574d8954e5f607943",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85096012577
"Gu, L., Liu, J., Peng, Y.","57216881310;57207464687;57203506128;","Locality Stereotype, CEO Trustworthiness and Stock Price Crash Risk: Evidence from China",2022,"Journal of Business Ethics","175","4",,"773","797",,15,"10.1007/s10551-020-04631-0","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85092235645&doi=10.1007%2fs10551-020-04631-0&partnerID=40&md5=3ea3de977c73b056e236a24cf9819111",Article,"Final","",Scopus,2-s2.0-85092235645
"Kamarudin, K.A., Islam, A., Habib, A., Wan Ismail, W.A.","55889291800;15727910100;8524353500;57159749300;","Auditor switching, lowballing and conditional conservatism: evidence from selected Asian countries",2022,"Managerial Auditing Journal","37","2",,"224","254",,5,"10.1108/MAJ-01-2020-2530","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85122266522&doi=10.1108%2fMAJ-01-2020-2530&partnerID=40&md5=6561431cb4abc245f047bd61d03be04f",Article,"Final","",Scopus,2-s2.0-85122266522
"Martinez, A.L., de Santana, J.L., Sena, T.R.","36809892600;58690992500;57937162100;","Agressividade tributária como fator determinante do conservadorismo condicional no Brasil",2022,"Revista Contabilidade e Financas","33","90","e1484","","",,,"10.1590/1808-057X20221484.PT","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85176430833&doi=10.1590%2f1808-057X20221484.PT&partnerID=40&md5=1ba819206f34b2f79007bfb4c4b2fd02",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85176430833
"Hsu, W.","58019781100;","Accruals and the Asymmetric Timeliness of Earnings: A Decomposition Analysis",2022,"Encyclopedia of Finance, Third Edition",,,,"1829","1867",,,"10.1007/978-3-030-91231-4_79","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85169395929&doi=10.1007%2f978-3-030-91231-4_79&partnerID=40&md5=b5fabf92dc4fbe62c5a2eb9f46b2bd0f",Book Chapter,"Final","",Scopus,2-s2.0-85169395929
"Kchaou, W., Lehyani, W., Hamad, S.B.","58100000500;58099930900;57188964586;","The effect of unconditional conservatism on the effectiveness of investment policies through overconfidence in the French context",2022,"International Journal of Entrepreneurship and Small Business","47","2-3",,"203","238",,,"10.1504/ijesb.2022.126713","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85147864292&doi=10.1504%2fijesb.2022.126713&partnerID=40&md5=8657141faffbe1991942424af0e2e601",Article,"Final","",Scopus,2-s2.0-85147864292
"Shah, A.N., Saif, N., Khan, M.T., Khan, I.U.","58027105200;57210801366;57222007250;57219515125;","Demographics impact on management capabilities through the lens of transactional and transformational leadership",2022,"International Journal of Services and Operations Management","43","3",,"338","358",,2,"10.1504/ijsom.2022.126986","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85144531694&doi=10.1504%2fijsom.2022.126986&partnerID=40&md5=6c7510cda5186cf984557dabb2018ba9",Article,"Final","",Scopus,2-s2.0-85144531694
"Khoifin, K., Marzuki, M.M., Jongsureyapart, C.","57204905245;57214123944;57170942500;","Reshaping gender quotas in the boardroom: women’s participation and accounting conservatism in Indonesia",2022,"International Journal of Managerial and Financial Accounting","15","1",,"1","25",,1,"10.1504/ijmfa.2023.127525","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85144367240&doi=10.1504%2fijmfa.2023.127525&partnerID=40&md5=ffe3fe440f8c63d3e314460b11ebe157",Article,"Final","",Scopus,2-s2.0-85144367240
"Nikman, A.","58025048100;","Stock volatility reactions to violations subject to investigation by the SEC",2022,"International Journal of Economics and Business Research","25","1",,"1","28",,,"10.1504/ijebr.2023.127354","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85144337355&doi=10.1504%2fijebr.2023.127354&partnerID=40&md5=d1269d5d6d5d389e363806c3607248f4",Article,"Final","All Open Access, Hybrid Gold",Scopus,2-s2.0-85144337355
"Hsu, W.-H., Wu, L.-C.","58019781100;57664913700;","Manager Regulatory Focus and Asymmetric Timeliness of Earnings [經理人調節焦點與會計穩健性]",2022,"Journal of Accounting Review","75",,,"41","79",,,"10.6552/JOAR.202207_(75).0002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85144098579&doi=10.6552%2fJOAR.202207_%2875%29.0002&partnerID=40&md5=b3492a006bccd690a767e111686ab5d2",Article,"Final","",Scopus,2-s2.0-85144098579
"Al-Qudah, L.A., Ahmad Qudah, H., Abu Hamour, A.M., Abu Huson, Y., Al Qudah, M.Z.","57219140630;57994877300;57994099300;57994877400;57223976973;","The effects of COVID-19 on conditional accounting conservatism in developing countries: evidence from Jordan",2022,"Cogent Business and Management","9","1","2152156","","",,6,"10.1080/23311975.2022.2152156","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85143383567&doi=10.1080%2f23311975.2022.2152156&partnerID=40&md5=d3cc4f98d4ec694f25e6723e2eb276fc",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85143383567
"Du, X., Xie, Y., Lai, S., Zeng, Q.","35268458800;57984653000;56306338300;55804778500;","Confucian culture and accounting conservatism: evidence from China",2022,"China Journal of Accounting Studies","10","4",,"549","589",,2,"10.1080/21697213.2022.2143688","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85142846563&doi=10.1080%2f21697213.2022.2143688&partnerID=40&md5=6260ac88d1a212bf8b9083048a1a3e76",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85142846563
"Cappellesso, G., Niyama, J.K.","57981799100;35790440700;","Timeliness of goodwill impairment in Brazilian companies",2022,"Revista Contabilidade e Financas","33","90","e1579","","",,,"10.1590/1808-057x20221579.en","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85142658546&doi=10.1590%2f1808-057x20221579.en&partnerID=40&md5=9f7c0ef1c1e5adcb3337d2b6a08a0cbe",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85142658546
"Al-Qudah, L.A.","57219140630;","Measuring the Level of Accounting Conservatism Pre-and Post-IFRS Adoption in Jordan: The Modified Role of the COVID-19 Pandemic",2022,"WSEAS Transactions on Business and Economics","19",,,"1689","1705",,,"10.37394/23207.2022.19.153","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85141185545&doi=10.37394%2f23207.2022.19.153&partnerID=40&md5=b4d56f00e7667c8ba7bca22a07db5edb",Article,"Final","",Scopus,2-s2.0-85141185545
"Martinez, A.L., de Santana Júnior, J.L., Sena, T.R.","36809892600;57937900300;57937162100;","Tax aggressiveness as a determining factor of conditional conservatism in Brazil",2022,"Revista Contabilidade e Financas","33","90","A4","","",,,"10.1590/1808-057x20221484.en","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85140393447&doi=10.1590%2f1808-057x20221484.en&partnerID=40&md5=12825d08ae744d540b426c8d9f49972a",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85140393447
"Amin, K., Feng, C., Guo, P., You, H.","56942262900;57204897307;55651263000;57202422426;","CEO Facial masculinity and accounting conservatism",2022,"Accounting and Business Research",,,,"","",,4,"10.1080/00014788.2022.2116384","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85140114262&doi=10.1080%2f00014788.2022.2116384&partnerID=40&md5=0448d7e01f677405cc047abe22cdedfb",Article,"Article in Press","",Scopus,2-s2.0-85140114262
"Na, K., Zhang, I.X., Zhang, Y.","57216564182;17344759100;55850752500;","Is conservatism demanded by performance measurement in compensation contracts? Evidence from earnings measures used in bonus formulas",2022,"Review of Accounting Studies",,,,"","",,1,"10.1007/s11142-022-09729-6","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85139489776&doi=10.1007%2fs11142-022-09729-6&partnerID=40&md5=89b8d7edadd13b6b8e789bb7f47e0b83",Article,"Article in Press","",Scopus,2-s2.0-85139489776
"Pirveli, E.","57217070135;","Corporate disclosure timing under IFRS: the case of emerging Georgia",2022,"Journal of Financial Reporting and Accounting",,,,"","",,,"10.1108/JFRA-12-2021-0443","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85135905334&doi=10.1108%2fJFRA-12-2021-0443&partnerID=40&md5=5b9d21fd43ccc156d2663d38210ff8ed",Article,"Article in Press","",Scopus,2-s2.0-85135905334
"Diantimala, Y., Ridwan, R., Darwanis, D., Arfan, M.","57221722696;57521340000;57694204100;57192691701;","The Impact of Conditional Conservatism on Bank Loan During Pandemic Covid 19 in the Asia Pacific Countries",2022,"Lecture Notes in Networks and Systems","486",,,"297","309",,,"10.1007/978-3-031-08087-6_21","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85135016831&doi=10.1007%2f978-3-031-08087-6_21&partnerID=40&md5=16e24358622fa49f59864cd978a2cc7e",Conference Paper,"Final","",Scopus,2-s2.0-85135016831
"Hwang, L.-S., Kim, M.-I.","7101682384;36008430100;","Earnings Conservatism and Repatriation Tax Costs* 8)",2022,"Korean Accounting Review","47","3",,"103","138",,,"10.24056/KAR.2022.06.004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85134319864&doi=10.24056%2fKAR.2022.06.004&partnerID=40&md5=af7919c58d1479f20d06f2888fd275c1",Article,"Final","",Scopus,2-s2.0-85134319864
"Ma, H., Jeong, K.","57776014400;55485164900;","The effects of accounting conservatism on investment decision: Evidence from listed companies in China",2022,"Cogent Business and Management","9","1","2093484","","",,,"10.1080/23311975.2022.2093484","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85133218889&doi=10.1080%2f23311975.2022.2093484&partnerID=40&md5=08f93789c1c2c9fab77a08f70d2ea24d",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85133218889
"Mrad, M.","57198206919;","Accounting conservatism and corporate cross- listing: The mediating effect of the corporate governance",2022,"Cogent Economics and Finance","10","1","2090662","","",,3,"10.1080/23322039.2022.2090662","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85133157249&doi=10.1080%2f23322039.2022.2090662&partnerID=40&md5=5d18d31b51fc7bcce4d5310d550926d7",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85133157249
"Ardiansyah, M.","57214683410;","ACCOUNTING CONSERVATISM IN THE PERSPECTIVE OF POSITIVE ACCOUNTING THEORY: A STUDY OF ISLAMIC BANKING IN INDONESIA",2022,"Asian Economic and Financial Review","12","6",,"380","396",,1,"10.55493/5002.v12i6.4500","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85132399861&doi=10.55493%2f5002.v12i6.4500&partnerID=40&md5=369625702de7195ba262311ad58e28b9",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85132399861
"Rao, K.P.V., Ibrahim, F., Phutela, N.","57205529480;58254111500;57200538435;","The relevance of accounting information in the era of Ind AS: Evidence from a Nifty Energy Index",2022,"Investment Management and Financial Innovations","19","2",,"201","210",,2,"10.21511/imfi.19(2).2022.17","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85131968996&doi=10.21511%2fimfi.19%282%29.2022.17&partnerID=40&md5=b243ecc7d7c053724c4b345ba8685303",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85131968996
"Khuong, N.V., Anh, L.H.T., Van, N.T.H.","57202753144;57416559900;57734513400;","Firm life cycle and earnings management: The moderating role of state ownership",2022,"Cogent Economics and Finance","10","1","2085260","","",,9,"10.1080/23322039.2022.2085260","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85131673256&doi=10.1080%2f23322039.2022.2085260&partnerID=40&md5=1a218ac82e55c8798af862ad052f1701",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85131673256
"Adam, B., Heiling, J., Meglitsch, T.","36865384100;26031413400;57718751300;","The principle of prudence in public sector accounting—a comparative analysis of cautious and asymmetric prudence",2022,"Public Money and Management","42","7",,"521","529",,3,"10.1080/09540962.2022.2074084","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85131016116&doi=10.1080%2f09540962.2022.2074084&partnerID=40&md5=1803c9bbd0d5cceed2b7655186e11d76",Article,"Final","",Scopus,2-s2.0-85131016116
"Duarte, A.F., Lisboa, I., Carreira, P.","57224559675;55582040700;56652730600;","Does earnings quality impact firms’ performance? The case of Portuguese SMEs from the mold sector",2022,"Journal of Financial Reporting and Accounting",,,,"","",,2,"10.1108/JFRA-12-2021-0444","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85130893383&doi=10.1108%2fJFRA-12-2021-0444&partnerID=40&md5=e1a6165ce1a01cc8b537dd954f0543b7",Article,"Article in Press","",Scopus,2-s2.0-85130893383
"Harakeh, M., Lee, E., Walker, M.","57204286231;23005463800;23006805100;","Understanding How the Effects of Conditional Conservatism Measurement Bias Vary with the Research Context",2022,"European Accounting Review",,,,"","",,1,"10.1080/09638180.2022.2074864","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85130872534&doi=10.1080%2f09638180.2022.2074864&partnerID=40&md5=0a65f82b36fd8c72450078439a1b94f8",Article,"Article in Press","",Scopus,2-s2.0-85130872534
"Himanshu, Singh, J.P.","57220362745;57696040400;","Perceptions of accounting quality in the new IFRS framework: An empirical study",2022,"International Journal of Business Excellence","26","3",,"342","369",,1,"10.1504/IJBEX.2022.122476","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85129341251&doi=10.1504%2fIJBEX.2022.122476&partnerID=40&md5=29d3f032dbae07fb3c97231a0836fa60",Article,"Final","",Scopus,2-s2.0-85129341251
"Salehi, M., Azimi, H.","57189446351;57612762100;","The effect of cash flow information asymmetry criteria on conservatism in Iran",2022,"Afro-Asian Journal of Finance and Accounting","12","1",,"105","128",,2,"10.1504/AAJFA.2022.121751","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85128729240&doi=10.1504%2fAAJFA.2022.121751&partnerID=40&md5=2328002bef81b8e4de8eff87ec3ad65d",Article,"Final","",Scopus,2-s2.0-85128729240
"Rodríguez García, M.P.","35322784300;","ESG Risk Disclosure and Earning Timelines in the Mexican Capital Market Using Fuzzy Logic Regression",2022,"Lecture Notes in Networks and Systems","384 LNNS",,,"73","81",,1,"10.1007/978-3-030-94485-8_6","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85128481940&doi=10.1007%2f978-3-030-94485-8_6&partnerID=40&md5=b81b888bd2745de1957cdcb1bdd9f6bd",Conference Paper,"Final","",Scopus,2-s2.0-85128481940
"Majeed, M.A., Yan, C.","57190856606;57202752363;","Financial statement comparability and stock liquidity: evidence from China",2022,"Applied Economics","54","47",,"5497","5514",,9,"10.1080/00036846.2022.2047597","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85127174967&doi=10.1080%2f00036846.2022.2047597&partnerID=40&md5=00eba4152f26d1a61113e824cdfdbc9a",Article,"Final","",Scopus,2-s2.0-85127174967
"Lee, J.-Z., Liao, H.-M.","36559743200;56531266000;","The Establishment and Quality of Audit Committees and Earnings Conservatism [審計委員會設置及其品質與盈餘穩健性]",2022,"Journal of Accounting Review","74","74",,"151","192",,,"10.6552/JOAR.202201_(74).0004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85124283171&doi=10.6552%2fJOAR.202201_%2874%29.0004&partnerID=40&md5=062676d865d50c3edbb83a53607b5469",Article,"Final","",Scopus,2-s2.0-85124283171
"Fan, Y., Xu, Z.","57193239793;57368434500;","Audit firm's Confucianism and stock price crash risk: Evidence from China",2022,"International Review of Financial Analysis","79",,"101995","","",,13,"10.1016/j.irfa.2021.101995","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85120882019&doi=10.1016%2fj.irfa.2021.101995&partnerID=40&md5=c231fd0ac9206bbef1af4d8451ecafbc",Article,"Final","",Scopus,2-s2.0-85120882019
"Pan, Y., Zhao, R.","57262970000;57263329800;","Does Mandatory Disclosure of CSR Reports Affect Accounting Conservatism? Evidence from China",2022,"Emerging Markets Finance and Trade","58","7",,"1975","1987",,5,"10.1080/1540496X.2021.1949283","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85115177836&doi=10.1080%2f1540496X.2021.1949283&partnerID=40&md5=e26a051c8927f11d220fce991f2739e9",Article,"Final","",Scopus,2-s2.0-85115177836
"Karim, K.E., Li, J., Lin, K.J., Robin, A.","7006170053;57247909200;55661195000;7101725768;","Do directors have style? Board interlock and accounting properties",2022,"Journal of Business Finance and Accounting","49","1-2",,"3","32",,4,"10.1111/jbfa.12567","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85114337503&doi=10.1111%2fjbfa.12567&partnerID=40&md5=8aee8d3826eb2cca8f66d8c70c54e431",Article,"Final","",Scopus,2-s2.0-85114337503
"Hsu, H.-H., Tsao, S.-M., Lin, C.-H.","55982305800;17436115300;37261560000;","Family ownership, family identity of CEO, and accounting conservatism: evidence from Taiwan",2022,"Accounting Forum","46","4",,"315","343",,2,"10.1080/01559982.2021.1957542","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85113692531&doi=10.1080%2f01559982.2021.1957542&partnerID=40&md5=4be5755c4120767233e1839fac57160f",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85113692531
"Boubaker, S., Cuong, L.K., Tran, N.H.","53876961800;57205711177;57209779889;","Trade credit in transition economies: does state ownership matter?",2022,"Post-Communist Economies","34","3",,"293","327",,,"10.1080/14631377.2021.1886790","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85106010383&doi=10.1080%2f14631377.2021.1886790&partnerID=40&md5=1ef8e19c68c31afd5b0cc8f8c65978d7",Article,"Final","",Scopus,2-s2.0-85106010383
"Loi, F.L., Qiao, Z.","57222654660;23111564800;","The Effects of a Structural Reform on Corporate Outcomes in China: A Generalized Propensity Score Matching Approach",2022,"Emerging Markets Finance and Trade","58","6",,"1590","1601",,,"10.1080/1540496X.2021.1904881","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85103641046&doi=10.1080%2f1540496X.2021.1904881&partnerID=40&md5=f2c2881843b8949d72b5eb81c34857f7",Article,"Final","",Scopus,2-s2.0-85103641046
"Li, Y., Wang, J.","57204504560;39863638500;","The negative corporate governance impact of distracted shareholders: evidence from value of cash holdings",2022,"Asia-Pacific Journal of Accounting and Economics","29","4",,"981","1003",,2,"10.1080/16081625.2020.1870509","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85098751607&doi=10.1080%2f16081625.2020.1870509&partnerID=40&md5=b92d1f2c0a43961a063d38c66ae7b819",Article,"Final","",Scopus,2-s2.0-85098751607
"Yuan, K., Zeng, D., Yuan, X., Lan, F.","57220924868;57220923484;57220933532;36924192200;","Real Earnings Management, Manipulation Incentives and Accounting Conservatism:Evidence from China",2022,"Emerging Markets Finance and Trade","58","4",,"939","951",,4,"10.1080/1540496X.2020.1852927","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85097889122&doi=10.1080%2f1540496X.2020.1852927&partnerID=40&md5=6610807279f9c26197d4e13b07be871e",Article,"Final","",Scopus,2-s2.0-85097889122
"Jin, J.Y., Liu, Y., Nainar, S.M.K.","55230691400;57203437156;11042700000;","Organizational Memory and Bank Accounting Conservatism",2022,"European Accounting Review","31","3",,"663","700",,3,"10.1080/09638180.2020.1854808","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85097562282&doi=10.1080%2f09638180.2020.1854808&partnerID=40&md5=40da548504977f51be8b1b5667989944",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85097562282
"Flagmeier, V.","57203874142;","The Information Content of Deferred Taxes Under IFRS",2022,"European Accounting Review","31","2",,"495","518",,3,"10.1080/09638180.2020.1826338","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85093967029&doi=10.1080%2f09638180.2020.1826338&partnerID=40&md5=a63828b90b3f73ad1fad07c76cf466eb",Article,"Final","",Scopus,2-s2.0-85093967029
"Zeng, S., Li, W., Tang, Q.","57219329933;57189343453;57195556481;","Accounting conservatism and the fulfilment of the target’s performance commitment in valuation adjustment mechanism contracts",2022,"Asia-Pacific Journal of Accounting and Economics","29","6",,"1497","1517",,2,"10.1080/16081625.2020.1828951","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85092217746&doi=10.1080%2f16081625.2020.1828951&partnerID=40&md5=757e94a8a2d1e8b17ba8124b94a0b21e",Article,"Final","",Scopus,2-s2.0-85092217746
"Xue, C., Ying, Y.","57205115877;57216499941;","Financial quality, internal control and stock price crash risk",2022,"Asia-Pacific Journal of Accounting and Economics","29","6",,"1671","1691",,4,"10.1080/16081625.2020.1754254","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85083724469&doi=10.1080%2f16081625.2020.1754254&partnerID=40&md5=b8ee9d94b2ca21b29478fabd3a1cbdb4",Article,"Final","",Scopus,2-s2.0-85083724469
"Kang, W.","34768431200;","The asymmetric responses of aggregate earnings and stock returns to oil shocks and policy uncertainty",2022,"Asia-Pacific Journal of Accounting and Economics","29","1",,"97","109",,3,"10.1080/16081625.2019.1654395","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85070841690&doi=10.1080%2f16081625.2019.1654395&partnerID=40&md5=7cb1e893870d78dffdd13a53d8dab8f8",Article,"Final","",Scopus,2-s2.0-85070841690
"D’Augusta, C.","57190119408;","Does Accounting Conservatism Make Good News Forecasts More Credible and Bad News Forecasts Less Alarming?",2022,"Journal of Accounting, Auditing and Finance","37","1",,"77","113",,6,"10.1177/0148558X18780550","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85049690649&doi=10.1177%2f0148558X18780550&partnerID=40&md5=7c080d2b7dbb3ab6f58449b38fa1d3f6",Article,"Final","",Scopus,2-s2.0-85049690649
"Pasko, O., Chen, F., Birchenko, N., Ryzhikova, N.","57221164798;57222052893;57210810565;57201026908;","Corporate Governance Attributes and Accounting Conservatism: Evidence from China",2021,"Studies in Business and Economics","16","3",,"173","189",,7,"10.2478/sbe-2021-0053","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85124046409&doi=10.2478%2fsbe-2021-0053&partnerID=40&md5=0b3f04fe4a6b0f06b88894e10fb265ee",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85124046409
"Adhikari, A., Bansal, M., Kumar, A.","7004542992;57222962723;57218181561;","IFRS convergence and accounting quality: India a case study",2021,"Journal of International Accounting, Auditing and Taxation","45",,"100430","","",,25,"10.1016/j.intaccaudtax.2021.100430","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85119327409&doi=10.1016%2fj.intaccaudtax.2021.100430&partnerID=40&md5=0e284b38f078adef177bb9a1065fae03",Article,"Final","",Scopus,2-s2.0-85119327409
"Tang, Q., Guo, J., Huang, Z.","57195556481;57222057625;57310568100;","The role of accounting conservatism in M&amp;A target selection",2021,"China Journal of Accounting Research","14","4","100204","","",,1,"10.1016/j.cjar.2021.100204","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85117753324&doi=10.1016%2fj.cjar.2021.100204&partnerID=40&md5=cd02edbd10a2334e41e9b035cb89146c",Review,"Final","",Scopus,2-s2.0-85117753324
"Joo, M.H., Lawrence, E., Parhizgari, A.","57221590344;18042063700;6507470444;","Securities litigation risk and board gender diversity",2021,"Journal of Corporate Finance","71",,"102102","","",,2,"10.1016/j.jcorpfin.2021.102102","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85117303382&doi=10.1016%2fj.jcorpfin.2021.102102&partnerID=40&md5=305fc67cb182fc78f645034e382b79b1",Article,"Final","",Scopus,2-s2.0-85117303382
"Shankar Shaw, T., Raithatha, M., Krishnan, G.V., Cordeiro, J.J.","55116887100;56801002200;26660408200;7004586555;","Did mandatory CSR compliance impact accounting Conservatism? Evidence from the Indian Companies Act 2013",2021,"Journal of Contemporary Accounting and Economics","17","3","100280","","",,11,"10.1016/j.jcae.2021.100280","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85115033099&doi=10.1016%2fj.jcae.2021.100280&partnerID=40&md5=c010709d98a784b594f3eec25c4cecf0",Article,"Final","",Scopus,2-s2.0-85115033099
"Nobes, C., Stadler, C.","7003376534;57193882773;","Towards a Solution to the Variety in Accounting Practices of Extractive Firms under IFRS",2021,"Australian Accounting Review","31","4",,"273","285",,3,"10.1111/auar.12348","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85112597658&doi=10.1111%2fauar.12348&partnerID=40&md5=3297799c51f5463d8d1213b9a2132c6c",Article,"Final","",Scopus,2-s2.0-85112597658
"Bertomeu, J., Cheynel, E., Cianciaruso, D.","16308634500;54941256200;57193900788;","Strategic Withholding and Imprecision in Asset Measurement",2021,"Journal of Accounting Research","59","5",,"1523","1571",,12,"10.1111/1475-679X.12390","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85109111226&doi=10.1111%2f1475-679X.12390&partnerID=40&md5=919b108e858b369e9d824524b55bd675",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85109111226
"Rashidi, M.","57223428872;","Manager optimism based on environmental uncertainty and accounting conservatism",2021,"Iranian journal of Management Studies","14","1",,"61","86",,,"10.22059/IJMS.2020.290260.673811","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85105885354&doi=10.22059%2fIJMS.2020.290260.673811&partnerID=40&md5=bf02a8cfb28f2618dea496795091d9d6",Article,"Final","",Scopus,2-s2.0-85105885354
"Cui, L., Kent, P., Kim, S., Li, S.","57222179450;14056057500;57222187327;57040033100;","Accounting conservatism and firm performance during the COVID-19 pandemic",2021,"Accounting and Finance","61","4",,"5543","5579",,28,"10.1111/acfi.12767","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85101790332&doi=10.1111%2facfi.12767&partnerID=40&md5=f4a745009167db220548800b5f102bc4",Article,"Final","",Scopus,2-s2.0-85101790332
"Choi, S., Jung, H.","57220046355;57218372014;","Director liability reduction and stock price crash risk: Evidence from Korea",2021,"International Review of Finance","21","4",,"1492","1502",,4,"10.1111/irfi.12327","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85088999027&doi=10.1111%2firfi.12327&partnerID=40&md5=500b33d2e1117037cfa05e603a9a630f",Article,"Final","",Scopus,2-s2.0-85088999027
"Jian, X., Zhang, G., Gao, H.","57386811300;56441817800;57204528087;","Conference call and Chinese listed company stock price synchronization",2021,"Xitong Gongcheng Lilun yu Shijian/System Engineering Theory and Practice","41","11",,"2786","2805",,2,"10.12011/SETP2020-2015","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85121792609&doi=10.12011%2fSETP2020-2015&partnerID=40&md5=b746e8d31b8d49df7989e840767d85f5",Article,"Final","",Scopus,2-s2.0-85121792609
"Bleibtreu, C., Stefani, U.","57200334948;54582932500;","Audit regulations, audit market structure, and financial reporting quality",2021,"Foundations and Trends in Accounting","16","1-2",,"1","186",,2,"10.1561/1400000066","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85120753459&doi=10.1561%2f1400000066&partnerID=40&md5=2fd8fda96b52dc600b9988c92002b317",Article,"Final","",Scopus,2-s2.0-85120753459
"Li, Y., Ouyang, S.","27171975400;57211083628;","Do controlling shareholders share pledging affect goodwill impairment? Evidence from China",2021,"International Journal of Accounting and Information Management","29","5",,"793","822",,3,"10.1108/IJAIM-07-2021-0141","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85118170208&doi=10.1108%2fIJAIM-07-2021-0141&partnerID=40&md5=7baa0d58c4e8745a7db18d4b07274ee1",Article,"Final","",Scopus,2-s2.0-85118170208
"Fullana, O., González, M., Toscano, D.","55935970900;55193658700;55935958000;","IFRS adoption and unconditional conservatism: an accrual-based analysis",2021,"International Journal of Accounting and Information Management","29","5",,"848","866",,4,"10.1108/IJAIM-05-2021-0093","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85117283927&doi=10.1108%2fIJAIM-05-2021-0093&partnerID=40&md5=4bc9c05730f36bd3d3660b936b1e6604",Article,"Final","",Scopus,2-s2.0-85117283927
"Neves, M.E., Abreu Pinto, M., Assunção Fernandes, C.M., Simões Vieira, E.F.","57191500575;57286857200;55953599300;55636596500;","Value and growth stock returns: international evidence (JES)",2021,"International Journal of Accounting and Information Management","29","5",,"698","733",,5,"10.1108/IJAIM-05-2021-0097","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85116427404&doi=10.1108%2fIJAIM-05-2021-0097&partnerID=40&md5=f78630f8463fdd6fb496710afc927878",Article,"Final","",Scopus,2-s2.0-85116427404
"Bansal, M., Garg, A.","57222962723;57218181561;","Do high-quality standards ensure higher accounting quality? A study in India",2021,"Accounting Research Journal","34","6",,"597","613",,14,"10.1108/ARJ-06-2020-0162","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85106340002&doi=10.1108%2fARJ-06-2020-0162&partnerID=40&md5=295506600d3f03ee688d814c51ce68e4",Article,"Final","",Scopus,2-s2.0-85106340002
"Salehi, M., Ghanbari, E., Orfizadeh, S.","57189446351;57337554200;57337555300;","The relationship between managerial entrenchment and accounting conservatism",2021,"Journal of Facilities Management","19","5",,"612","631",,2,"10.1108/JFM-11-2020-0087","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85119033959&doi=10.1108%2fJFM-11-2020-0087&partnerID=40&md5=212f13eb4dd5ffb81e177fbe9fb897b6",Article,"Final","",Scopus,2-s2.0-85119033959
"Penman, S.","56914777000;","Accounting for risk",2021,"Foundations and Trends in Accounting","15","4",,"373","507",,1,"10.1561/1400000064","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85119511635&doi=10.1561%2f1400000064&partnerID=40&md5=c5ccb8cc46036d12dbd489259ed5d095",Article,"Final","",Scopus,2-s2.0-85119511635
"Condie, E.R., Obermire, K.M., Seidel, T.A., Wilkins, M.S.","57226426567;57190433535;56592166800;57191508880;","Prior Audit Experience and CFO Financial Reporting Aggressiveness",2021,"Auditing","40","4",,"99","121",,6,"10.2308/AJPT-2020-012","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85121003491&doi=10.2308%2fAJPT-2020-012&partnerID=40&md5=21e1153b9fe1439015b7e1a22fce357d",Article,"Final","",Scopus,2-s2.0-85121003491
"Luo, Y., Wang, X., Zhang, C., Huang, W.","55581625300;57324774000;57211340891;55641818500;","Accounting-based downside risk and expected stock returns: Evidence from China",2021,"International Review of Financial Analysis","78",,"101920","","",,2,"10.1016/j.irfa.2021.101920","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85118528319&doi=10.1016%2fj.irfa.2021.101920&partnerID=40&md5=97be12e2a075349c8d2e43925f7341ed",Article,"Final","",Scopus,2-s2.0-85118528319
"Sharma, M., Kaur, R.","57197830245;57278353800;","Accounting conservatism and corporate governance: evidence from India",2021,"Journal of Global Responsibility","12","4",,"435","451",,8,"10.1108/JGR-07-2020-0072","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85118112094&doi=10.1108%2fJGR-07-2020-0072&partnerID=40&md5=49764434e79bd5a7ab24963962027973",Article,"Final","",Scopus,2-s2.0-85118112094
"Cheng, L.T.W., Wang, J.W.","26643557800;35216681700;","Equity ownership and corporate transparency: International evidence",2021,"International Review of Economics and Finance","76",,,"143","165",,2,"10.1016/j.iref.2021.03.005","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85107817707&doi=10.1016%2fj.iref.2021.03.005&partnerID=40&md5=3d3d8314dd30a3134eed6fc6b7d553dc",Article,"Final","",Scopus,2-s2.0-85107817707
"Kamarudin, K.A., Wan Ismail, W.A., Harymawan, I., Shafie, R.","55889291800;57159749300;57191762412;57201867971;","Types of politically connected firms and analysts' earnings forecast",2021,"Journal of Applied Accounting Research","22","5",,"883","913",,8,"10.1108/JAAR-05-2020-0084","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85111093430&doi=10.1108%2fJAAR-05-2020-0084&partnerID=40&md5=db5241d37ecdfd1ddf61c42c33cbc809",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85111093430
"Park, K., Qin, J., Seidel, T., Zhou, J.","57202997174;57684655800;56592166800;55216484400;","Determinants and consequences of noncompliance with the 2013 COSO framework",2021,"Journal of Accounting and Public Policy","40","6","106899","","",,5,"10.1016/j.jaccpubpol.2021.106899","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85114938177&doi=10.1016%2fj.jaccpubpol.2021.106899&partnerID=40&md5=669c6f2961f4546937ee72faf841253c",Article,"Final","",Scopus,2-s2.0-85114938177
"Wang, R.","55766209700;","The attention of long-term institutional investors and timely loss recognition",2021,"Journal of Business Finance and Accounting","48","9-10",,"1596","1629",,3,"10.1111/jbfa.12556","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85113210792&doi=10.1111%2fjbfa.12556&partnerID=40&md5=1cc7486cd18545c14c8bdd044af5a1de",Article,"Final","",Scopus,2-s2.0-85113210792
"Xiao, H., Xi, J.","57222069938;57226549592;","The impact of COVID-19 on seasoned equity offering: Evidence from China",2021,"Pacific Economic Review","26","4",,"539","572",,2,"10.1111/1468-0106.12371","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85112596506&doi=10.1111%2f1468-0106.12371&partnerID=40&md5=c7f5c7c2799c394cfbc683ee03264b01",Article,"Final","",Scopus,2-s2.0-85112596506
"Huang, W.","57225017009;","Does banking deregulation affect accounting conservatism?",2021,"Journal of Accounting and Public Policy","40","6","106876","","",,6,"10.1016/j.jaccpubpol.2021.106876","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85108940694&doi=10.1016%2fj.jaccpubpol.2021.106876&partnerID=40&md5=06e07ff2d7228a68904d17820499cc2f",Article,"Final","All Open Access, Hybrid Gold",Scopus,2-s2.0-85108940694
"Ferguson, A., Kean, S., Pündrich, G.","56217231300;37023458500;56896124500;","Factors Affecting the Value-Relevance of Capitalized Exploration and Evaluation Expenditures Under IFRS 6",2021,"Journal of Accounting, Auditing and Finance","36","4",,"802","825",,4,"10.1177/0148558X20916337","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85085384382&doi=10.1177%2f0148558X20916337&partnerID=40&md5=07b705a5d05cd69b95bbde72633be855",Article,"Final","",Scopus,2-s2.0-85085384382
"Patatoukas, P.N.","53985113200;","Stock Market Returns and GDP News",2021,"Journal of Accounting, Auditing and Finance","36","4",,"776","801",,5,"10.1177/0148558X20913418","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85083191637&doi=10.1177%2f0148558X20913418&partnerID=40&md5=79e9020d53cbaed9ba2da316397d024f",Article,"Final","",Scopus,2-s2.0-85083191637
"Purwa, P.A.L., Setiawan, D.","57703094500;56028197800;","Gender and conservatism: a cross-countries study",2021,"PSU Research Review","5","2",,"182","194",,,"10.1108/PRR-08-2019-0028","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85130446537&doi=10.1108%2fPRR-08-2019-0028&partnerID=40&md5=92f1a9685295e806c3d7c24972f8772d",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85130446537
"Siano, F., Wysocki, P.","57226086565;7005614133;","Transfer learning and textual analysis of accounting disclosures: Applying big data methods to small(er) datasets",2021,"Accounting Horizons","35","3",,"217","244",,12,"10.2308/HORIZONS-19-161","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85116112055&doi=10.2308%2fHORIZONS-19-161&partnerID=40&md5=8a5e11d5700698514fd0ca1831c636d4",Article,"Final","",Scopus,2-s2.0-85116112055
"Zhen, H., Ling, F., Jing, Y.","57198797213;57272858100;57273350500;","""Participation in governance"" or ""selective governance""-Based on the test of the endogenous relationship between institutional investors and accounting conservatism",2021,"Xitong Gongcheng Lilun yu Shijian/System Engineering Theory and Practice","41","9",,"2198","2217",,3,"10.12011/SETP2020-1602","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85115793241&doi=10.12011%2fSETP2020-1602&partnerID=40&md5=c0cfe4b7b4e913f0b20a8f2aaba33586",Article,"Final","",Scopus,2-s2.0-85115793241
"Pinnuck, M., Ranasinghe, A., Soderstrom, N., Zhou, J.","6508006769;57248475900;7003594471;57248476000;","Restatement of CSR Reports: Frequency, Magnitude, and Determinants*",2021,"Contemporary Accounting Research","38","3",,"2376","2416",,21,"10.1111/1911-3846.12666","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85114326084&doi=10.1111%2f1911-3846.12666&partnerID=40&md5=80f8662eab65f421110d16420faadf18",Article,"Final","",Scopus,2-s2.0-85114326084
"Bhutta, U., Martins, J.N., Mata, M.N., Raza, A., Dantas, R.M., Correia, A.B., Rafiq, M.","57195039055;57222170524;57217486847;57215651158;57223361083;57223907714;57221320628;","Intellectual structure and evolution of accounting conservatism research: Past trends and future research suggestions",2021,"International Journal of Financial Studies","9","3","35","","",,6,"10.3390/ijfs9030035","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85109774778&doi=10.3390%2fijfs9030035&partnerID=40&md5=5d382f34c7897f2fe425cf1140c0e91c",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85109774778
"Badia, M., Duro, M., Penalva, F., Ryan, S.G.","57192162948;57192162633;23393917900;35574572600;","Debiasing the Measurement of Conditional Conservatism",2021,"Journal of Accounting Research","59","4",,"1221","1259",,16,"10.1111/1475-679X.12366","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85106267819&doi=10.1111%2f1475-679X.12366&partnerID=40&md5=15bb339447bf4f9a77021946876ef38e",Article,"Final","",Scopus,2-s2.0-85106267819
"Ewert, R., Wagenhofer, A.","35444880600;7801339839;","Motivating Managers to Invest in Accounting Quality: The Role of Conservative Accounting*",2021,"Contemporary Accounting Research","38","3",,"2000","2033",,2,"10.1111/1911-3846.12664","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85104111731&doi=10.1111%2f1911-3846.12664&partnerID=40&md5=679662cd5e77bb95b3d88b796306be70",Article,"Final","All Open Access, Hybrid Gold",Scopus,2-s2.0-85104111731
"Xu, W., Cao, H., Qin, S., Kong, X.","57222091669;57206855547;57222100142;57194163605;","Board secretary and market information efficiency: Evidence from corporate site visits",2021,"China Journal of Accounting Research","14","3",,"275","293",,4,"10.1016/j.cjar.2021.02.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85101313244&doi=10.1016%2fj.cjar.2021.02.003&partnerID=40&md5=ef78144299c51b5e565411daec4b04f9",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85101313244
"Chen, Q., Huang, Z., Jiang, X., Zhang, G., Zhang, Y.","36670933200;57226012623;57201843057;57190688749;57196201651;","Asymmetric reporting timeliness and informational feedback",2021,"Management Science","67","8",,"5194","5208",,7,"10.1287/mnsc.2020.3734","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85112131819&doi=10.1287%2fmnsc.2020.3734&partnerID=40&md5=28190ce45b91c7351550627eaef7b83e",Article,"Final","",Scopus,2-s2.0-85112131819
"Tian, H., Yim, A., Newton, D.P.","57226630718;55550315800;37019291000;","Tail-heaviness, asymmetry, and profitability forecasting by quantile regression",2021,"Management Science","67","8",,"5209","5233",,2,"10.1287/mnsc.2020.3694","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85112127443&doi=10.1287%2fmnsc.2020.3694&partnerID=40&md5=2d9eb5e62788765f0bd19b73678ddc1d",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85112127443
"Anantavrasilp, S., Huijgen, C., Lubberink, M.","57212276516;6506507153;15728008400;","Do firms anticipate security issues by conservative reporting?",2021,"Journal of Contemporary Accounting and Economics","17","2","100260","","",,,"10.1016/j.jcae.2021.100260","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85108780262&doi=10.1016%2fj.jcae.2021.100260&partnerID=40&md5=dd6eee8b1319d7b4666f02537215aead",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85108780262
"Beyer, A., Smith, K.C.","25224912300;57194875446;","Learning about risk-factor exposures from earnings: Implications for asset pricing and manipulation",2021,"Journal of Accounting and Economics","72","1","101404","","",,2,"10.1016/j.jacceco.2021.101404","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85107031088&doi=10.1016%2fj.jacceco.2021.101404&partnerID=40&md5=5f48b6757a085ceaf7580ba6f7b29c52",Article,"Final","",Scopus,2-s2.0-85107031088
"Dyer, T.A.","57192195839;","The demand for public information by local and nonlocal investors: Evidence from investor-level data",2021,"Journal of Accounting and Economics","72","1","101417","","",,7,"10.1016/j.jacceco.2021.101417","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85105852360&doi=10.1016%2fj.jacceco.2021.101417&partnerID=40&md5=b02a4cd0a30f1b38dd5839d110203abf",Article,"Final","",Scopus,2-s2.0-85105852360
"Saleh, F.M., Furqan, A.C., Fontanella, A., Prasetyo, E.","57206847666;57204019264;57212480154;57222986356;","Effects of privatization and corporate governance on accounting conservatism in state-owned enterprises",2021,"Journal of Public Affairs","21","3","e2671","","",,2,"10.1002/pa.2671","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85104351582&doi=10.1002%2fpa.2671&partnerID=40&md5=dfb0823e23fdc51060b2353f081bbf6e",Conference Paper,"Final","",Scopus,2-s2.0-85104351582
"Liu, Y., Wan, H., Zhang, Y.","23767831400;55643613800;55500609100;","Labor unemployment insurance and accounting conservatism",2021,"Review of Financial Economics","39","3",,"232","253",,2,"10.1002/rfe.1114","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85111302451&doi=10.1002%2frfe.1114&partnerID=40&md5=88ce613ed525916a0c6791638728a492",Article,"Final","",Scopus,2-s2.0-85111302451
"Loureiro, G., Silva, S.","14035715900;57204970729;","The impact of securities regulation on the information environment around stock-financed acquisitions",2021,"Journal of International Financial Markets, Institutions and Money","73",,"101374","","",,2,"10.1016/j.intfin.2021.101374","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85108620200&doi=10.1016%2fj.intfin.2021.101374&partnerID=40&md5=597ce8de9c21e987fc0c3b41376c8b43",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85108620200
"Andreou, P.C., Lambertides, N., Philip, D.","55310213600;18935451700;55363970700;","Corporate governance transformation: Editorial review",2021,"British Accounting Review","53","4","101020","","",,1,"10.1016/j.bar.2021.101020","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85107162016&doi=10.1016%2fj.bar.2021.101020&partnerID=40&md5=8c00619ba31574bc4d19f802e398a278",Editorial,"Final","",Scopus,2-s2.0-85107162016
"Ji, Q., Quan, X., Yin, H., Yuan, Q.","57217385695;23390568300;25928898700;35207217300;","Gambling preferences and stock price crash risk: Evidence from China",2021,"Journal of Banking and Finance","128",,"106158","","",,58,"10.1016/j.jbankfin.2021.106158","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85105509770&doi=10.1016%2fj.jbankfin.2021.106158&partnerID=40&md5=2a03d64bd57744978b1e1468699c0f01",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85105509770
"Chen, F., Li, Q., Xu, L.","55789036800;56142716900;55732528700;","Universal demand laws and the monitoring demand for accounting conservatism",2021,"Journal of Business Finance and Accounting","48","7-8",,"1246","1289",,9,"10.1111/jbfa.12514","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85100164083&doi=10.1111%2fjbfa.12514&partnerID=40&md5=fa8ef201c37dc1a72cbc4248374e590b",Article,"Final","",Scopus,2-s2.0-85100164083
"Anagnostopoulou, S.C., Tsekrekos, A.E., Voulgaris, G.","24480394800;6508023600;36610926600;","Accounting conservatism and corporate social responsibility",2021,"British Accounting Review","53","4","100942","","",,14,"10.1016/j.bar.2020.100942","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85090489961&doi=10.1016%2fj.bar.2020.100942&partnerID=40&md5=4cf69ba933eb21dc590f71d7135064ae",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85090489961
"Yu, M.","57224861627;","Study on the Influence of CFO Characteristics on Accounting Conservatism of Listed Companies",2021,"E3S Web of Conferences","275",,"03005","","",,2,"10.1051/e3sconf/202127503005","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85108442232&doi=10.1051%2fe3sconf%2f202127503005&partnerID=40&md5=7012b834ff13c5a70b1610f37ed70b57",Conference Paper,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85108442232
"Xusheng, Z.","57226844925;","New Accounting Standards and Earnings Conservatism: Based on descriptive statistics and earnings stock return models",2021,"ACM International Conference Proceeding Series",,,,"344","350",,1,"10.1145/3473714.3473775","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85112868594&doi=10.1145%2f3473714.3473775&partnerID=40&md5=611061c65e19ea5da6469104d29988e2",Conference Paper,"Final","",Scopus,2-s2.0-85112868594
"Carp, M., Istrate, C.","56067424200;56035937000;","Audit quality under influences of audit firm and auditee characteristics: Evidence from the romanian regulated market",2021,"Sustainability (Switzerland)","13","12","6924","","",,7,"10.3390/su13126924","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85109042541&doi=10.3390%2fsu13126924&partnerID=40&md5=fcef7544e04080f840bb31d3e86d042f",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85109042541
"Li, B.","57214726062;","Separating information about cash flows from information about risk in losses",2021,"Management Science","67","6",,"3570","3595",,1,"10.1287/mnsc.2020.3597","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85109580195&doi=10.1287%2fmnsc.2020.3597&partnerID=40&md5=5f51a0596059e2fa7619845b25b99ea1",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85109580195
"Pasko, O., Chen, F., Tkal, Y., Hordiyenko, M., Nakisko, O., Horkovenko, I.","57221164798;57222052893;57201673813;57221166852;57196298930;57224627521;","Do converged to ifrs national standards and corporate governance attributes affect accounting conservatism? evidence from china",2021,"Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration","29","2","1272","","",,4,"10.46585/sp29021272","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85108088789&doi=10.46585%2fsp29021272&partnerID=40&md5=33f02f586bfac4086f29dba091555505",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85108088789
"Liao, P.-C., Ma, G., Radhakrishnan, S.","13605042500;57205489660;35846986500;","Adverse Selection, Diversion of Resources, and Conservatism*",2021,"Contemporary Accounting Research","38","2",,"1114","1138",,,"10.1111/1911-3846.12643","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85101976786&doi=10.1111%2f1911-3846.12643&partnerID=40&md5=b2b5a69ed0f196940520d230dda0c064",Article,"Final","",Scopus,2-s2.0-85101976786
"Lin, F.-Y., Chang, S.-H., Huang, S.-Y., Wang, T.-S.","8355461800;57154986100;14044936700;25723825600;","Self-interested board of director and stock price crash risk in loss-making firms",2021,"Accounting and Finance","61","2",,"2853","2890",,5,"10.1111/acfi.12686","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85088808332&doi=10.1111%2facfi.12686&partnerID=40&md5=7f11e5fbaa45fcdea641356db8d4a6b8",Article,"Final","",Scopus,2-s2.0-85088808332
"Ge, W., Kang, T., Song, B.Y., Zhou, G.","26537339700;7402968604;49864620900;55805355100;","Audit profession development and bank loan contracting",2021,"Auditing","40","2",,"85","105",,,"10.2308/AJPT-18-135","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85111147628&doi=10.2308%2fAJPT-18-135&partnerID=40&md5=73d280af7bad9db8eee58b8bfc34be9b",Article,"Final","",Scopus,2-s2.0-85111147628
"Suk, I., Lee, S., Kross, W.","36968723500;57216838764;6602972754;","CEO turnover and accounting earnings: The role of earnings persistence",2021,"Management Science","67","5",,"3195","3218",,7,"10.1287/mnsc.2019.3559","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85106549441&doi=10.1287%2fmnsc.2019.3559&partnerID=40&md5=d52e252b91d09221781dab78442cb5f3",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85106549441
"Lukason, O., Camacho-Miñano, M.-M.","55637142400;26429142500;","What best explains reporting delays? A SME population level study of different factors",2021,"Sustainability (Switzerland)","13","9","4663","","",,4,"10.3390/su13094663","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85105419547&doi=10.3390%2fsu13094663&partnerID=40&md5=37914a42e286e537e2e9366b141c2405",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85105419547
"Ratsamewongjan, A., Kitiwong, W., Bootvong, P., Srijunpetch, S.","57387322700;57218286040;57387322800;57387138300;","Client and auditor conservatism in timely loss recognition of liabilities for long-term employee benefits from Thailand’s new labor protection act",2021,"Thammasat Review","24","1",,"247","279",,,"10.14456/tureview.2021.11","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85121792840&doi=10.14456%2ftureview.2021.11&partnerID=40&md5=67167da8aa10c3a567f143b4ceb45398",Article,"Final","",Scopus,2-s2.0-85121792840
"da Rocha, S.P., Bezerra, F.A.","57223436535;57223433122;","Timely loss recognition in Brazilian firms under corruption investigation",2021,"Revista Contabilidade e Financas","32","86",,"224","240",,2,"10.1590/1808-057X202110570","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85105866510&doi=10.1590%2f1808-057X202110570&partnerID=40&md5=be2958c00a32d06a75122a7fcfb43c61",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85105866510
"Spezzano, F., Shrestha, A., Fails, J.A., Stone, B.W.","53364540100;57215278037;8359649800;36702138800;","That's Fake News! Investigating How Readers Identify the Reliability of News When Provided Title, Image, Source Bias, and Full Articles",2021,"Proceedings of the ACM on Human-Computer Interaction","5","CSCW1","3449183","","",,10,"10.1145/3449183","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85128390653&doi=10.1145%2f3449183&partnerID=40&md5=48c578d1a391158ca5ce3e3be45fb73b",Article,"Final","",Scopus,2-s2.0-85128390653
"Kim, T.","57202469288;","Does a manager respond to a going-concern audit opinion with an asymmetry in gain and loss?",2021,"Sustainability (Switzerland)","13","8","4425","","",,1,"10.3390/su13084425","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85104779096&doi=10.3390%2fsu13084425&partnerID=40&md5=b46e06ba3560c075281f9b27c04152cf",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85104779096
"Budanova, S., Cianciaruso, D., Marinovic, I.","57223242013;57193900788;55841775600;","The ambiguity of earnings announcements",2021,"Management Science","67","4",,"2541","2561",,1,"10.1287/mnsc.2019.3558","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85105251625&doi=10.1287%2fmnsc.2019.3558&partnerID=40&md5=e27df44f7e3e1c55dec0b7f6c2a891e8",Article,"Final","",Scopus,2-s2.0-85105251625
"Haider, I., Singh, H., Sultana, N.","55341942100;57204637868;57194375424;","Managerial ability and accounting conservatism",2021,"Journal of Contemporary Accounting and Economics","17","1","100242","","",,28,"10.1016/j.jcae.2020.100242","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85099688113&doi=10.1016%2fj.jcae.2020.100242&partnerID=40&md5=c15bc913ace305b2aae464bd89a5e657",Article,"Final","",Scopus,2-s2.0-85099688113
"Mohsin, M., Nurunnabi, M., Zhang, J., Sun, H., Iqbal, N., Iram, R., Abbas, Q.","57217376244;56017470200;57191826868;56645203200;56985486800;57209473223;57205650137;","The evaluation of efficiency and value addition of IFRS endorsement towards earnings timeliness disclosure",2021,"International Journal of Finance and Economics","26","2",,"1793","1807",,137,"10.1002/ijfe.1878","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85088857156&doi=10.1002%2fijfe.1878&partnerID=40&md5=084e6615cda93b6efaa7ba52b572a6e3",Article,"Final","",Scopus,2-s2.0-85088857156
"Naoum, V.-C., Papanastasopoulos, G.A.","56107328900;16241947600;","The implications of cash flows for future earnings and stock returns within profit and loss firms",2021,"International Journal of Finance and Economics","26","2",,"2927","2945",,3,"10.1002/ijfe.1943","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85088807712&doi=10.1002%2fijfe.1943&partnerID=40&md5=e7e10fdcba294fc3f7e132ec04e1f486",Article,"Final","",Scopus,2-s2.0-85088807712
"Ramalingegowda, S., Yu, Y.","6504402504;55731452400;","The Role of Accounting Conservatism in Capital Structure Adjustments",2021,"Journal of Accounting, Auditing and Finance","36","2",,"223","248",,2,"10.1177/0148558X18814119","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85058995281&doi=10.1177%2f0148558X18814119&partnerID=40&md5=1cd58e831c179c242ae7a514699ea408",Article,"Final","",Scopus,2-s2.0-85058995281
"Safari Gerayli, M., Rezaei Pitenoei, Y., Abdollahi, A.","39261237200;57217381491;56681443500;","Do audit committee characteristics improve financial reporting quality in emerging markets? Evidence from Iran",2021,"Asian Review of Accounting","29","2",,"251","267",,19,"10.1108/ARA-10-2020-0155","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85102423064&doi=10.1108%2fARA-10-2020-0155&partnerID=40&md5=b39cb5339dc7e10e25ab3a178ba0c8f2",Article,"Final","",Scopus,2-s2.0-85102423064
"Pandya, A., van Zijl, W., Maroun, W.","57221940316;56786199600;55189524400;","Fair value accounting implementation challenges in South Africa",2021,"Journal of Accounting in Emerging Economies","11","2",,"216","246",,2,"10.1108/JAEE-01-2020-0013","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85100602725&doi=10.1108%2fJAEE-01-2020-0013&partnerID=40&md5=9e248ea6ef708748e48a9a73a1da501f",Article,"Final","",Scopus,2-s2.0-85100602725
"Jiménez-Angueira, C.E., Nwaeze, E., Park, S.-J.","55959072800;6508020555;57221816108;","The effect of conservative financial reporting and tax aggressiveness on the market valuation of unrecognized tax benefits",2021,"Asian Review of Accounting","29","2",,"150","172",,3,"10.1108/ARA-07-2020-0111","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85100302784&doi=10.1108%2fARA-07-2020-0111&partnerID=40&md5=e7485b2fb4fcf21ab2ae3b1d5b8b5803",Article,"Final","",Scopus,2-s2.0-85100302784
"Karampinis, N.I.","45661285100;","A cross-national analysis on the impact of enforcement on impairments of tangible assets under IFRS",2021,"Journal of International Accounting, Auditing and Taxation","42",,"100358","","",,,"10.1016/j.intaccaudtax.2020.100358","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85106809340&doi=10.1016%2fj.intaccaudtax.2020.100358&partnerID=40&md5=a281b25f51e76d81111d10f25a5616a0",Article,"Final","",Scopus,2-s2.0-85106809340
"Jin, Q., Jin, Y., Tian, G.G., Xuan, Y.","37055646600;57222324689;7202950603;57222321510;","Does Internal Corporate Governance Complement or Substitute for External Auditing? Evidence from China's Anti-corruption Campaign",2021,"Abacus","57","1",,"153","182",,4,"10.1111/abac.12215","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85102272314&doi=10.1111%2fabac.12215&partnerID=40&md5=00c8ba65b06023ac9f3a21af831361b6",Article,"Final","",Scopus,2-s2.0-85102272314
"Zhang, T., Liu, F.-C., Gao, B., Yen, D.","57198707238;56527506200;7201753099;57019964900;","Top management team social interaction and conservative reporting decision: A language style matching approach",2021,"Decision Support Systems","142",,"113469","","",,5,"10.1016/j.dss.2020.113469","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85097895517&doi=10.1016%2fj.dss.2020.113469&partnerID=40&md5=be5a24edc4313b96d9cef920fe46b6b9",Article,"Final","",Scopus,2-s2.0-85097895517
"Kieschnick, R., Shi, W.","6507281982;57218564197;","Nonstationarity in the relationship between corporate governance and accounting conservatism",2021,"Journal of Business Finance and Accounting","48","3-4",,"463","497",,4,"10.1111/jbfa.12488","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85089576172&doi=10.1111%2fjbfa.12488&partnerID=40&md5=f73ecc46d06b5ead18135a4908154a18",Article,"Final","",Scopus,2-s2.0-85089576172
"Ha, J.","57189506711;","Bank accounting conservatism and bank loan quality",2021,"Journal of Business Finance and Accounting","48","3-4",,"498","532",,4,"10.1111/jbfa.12484","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85089481613&doi=10.1111%2fjbfa.12484&partnerID=40&md5=d61530af8b062e8724b08e84dce38790",Article,"Final","",Scopus,2-s2.0-85089481613
"Saastamoinen, J., Savolainen, H.","55618661000;57205332551;","Does a leopard change its spots? Auditors and lawyers as valuation experts for minority shareholders in the judicial appraisal of private firms",2021,"Journal of Business Finance and Accounting","48","3-4",,"613","636",,,"10.1111/jbfa.12436","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85079727794&doi=10.1111%2fjbfa.12436&partnerID=40&md5=8bac439bff4e8dd870cafcbf20ee36f3",Article,"Final","",Scopus,2-s2.0-85079727794
"Dhole, S., Gul, F.A., Mishra, S., Pal, A.M.","56072833200;6701474155;57225942507;56992119900;","The joint information role of analysts’ cash flow and earnings forecasts",2021,"Accounting and Finance","61","1",,"499","541",,4,"10.1111/acfi.12581","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85076231296&doi=10.1111%2facfi.12581&partnerID=40&md5=f951df16087101c11b95bba28b9f724f",Article,"Final","",Scopus,2-s2.0-85076231296
"Xu, J.","57188645755;","Relationship Between Controlling Shareholders’ Participation in Share Pledging and Accounting Conservatism in China",2021,"Australian Accounting Review","31","1",,"9","21",,22,"10.1111/auar.12282","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85063137031&doi=10.1111%2fauar.12282&partnerID=40&md5=11bc31a73654bf523492a9554252cd96",Article,"Final","",Scopus,2-s2.0-85063137031
"Benkraiem, R., Ben Saad, I., Lakhal, F.","24831486200;57219386714;24281820700;","New insights into IFRS and earnings quality: what conclusions to draw from the French experience?",2021,"Journal of Applied Accounting Research","22","2",,"307","333",,8,"10.1108/JAAR-05-2020-0094","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85098519066&doi=10.1108%2fJAAR-05-2020-0094&partnerID=40&md5=ff0ee1ea58a530e8387a6c76fab1e025",Article,"Final","",Scopus,2-s2.0-85098519066
"Feng, H., Jia, Y.","57191360201;57203284046;","Are CEOs incentivized to shelter good information?",2021,"Financial Review","56","1",,"109","132",,3,"10.1111/fire.12249","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85089490162&doi=10.1111%2ffire.12249&partnerID=40&md5=426d8c30d8b322a52edce9f2be1a52e0",Article,"Final","",Scopus,2-s2.0-85089490162
"Lee, C.-F., Hu, C., Foley, M.","26643495900;55802284600;49663148100;","Differential risk effect of inside debt, CEO compensation diversification, and firm investment",2021,"Review of Quantitative Finance and Accounting","56","2",,"505","543",,9,"10.1007/s11156-020-00901-0","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85087919950&doi=10.1007%2fs11156-020-00901-0&partnerID=40&md5=003b3962d40b6bebf06155d8ba2e4df3",Article,"Final","",Scopus,2-s2.0-85087919950
"Liu, S., Zhang, J.","56923928500;57217391463;","The impact of equity incentive plans (EIPs) on accounting conservatism in listed Chinese firms",2021,"Journal of Applied Accounting Research","22","1",,"50","71",,1,"10.1108/JAAR-01-2020-0013","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85091354970&doi=10.1108%2fJAAR-01-2020-0013&partnerID=40&md5=de7ccf60cdf7f23e852c0212cb196465",Article,"Final","",Scopus,2-s2.0-85091354970
"Golmohammadi Shuraki, M., Pourheidari, O., Azizkhani, M.","57219947287;57009067000;36615000600;","Accounting comparability, financial reporting quality and audit opinions: evidence from Iran",2021,"Asian Review of Accounting","29","1",,"42","60",,13,"10.1108/ARA-06-2020-0087","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85096204474&doi=10.1108%2fARA-06-2020-0087&partnerID=40&md5=ec06565dd04eb077b1b02ffd045ed8ea",Article,"Final","",Scopus,2-s2.0-85096204474
"Sojka, M.","58382364500;","PEAD na polskim rynku akcji",2021,"Bank i Kredyt","52","2",,"143","166",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85148042456&partnerID=40&md5=9731f53cac113dc4d68d4251ace7ecb1",Article,"Final","",Scopus,2-s2.0-85148042456
"Dimitropoulos, P., Koronios, K.","33367844800;57188550894;","Corporate Environmental Responsibility and Accounting Conservatism",2021,"CSR, Sustainability, Ethics and Governance",,,,"235","252",,,"10.1007/978-3-030-72773-4_12","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85130918781&doi=10.1007%2f978-3-030-72773-4_12&partnerID=40&md5=53b220f73d1bbea23b231e0745924746",Book Chapter,"Final","",Scopus,2-s2.0-85130918781
"Nassar, M.A., Al Twerqi, H.M.","57458313800;57458993700;","Accounting Conservatism and Company's Profitability: The Moderating Effect of Ownership Concentration",2021,"Jordan Journal of Business Administration","17","4",,"483","504",,1,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85124890825&partnerID=40&md5=b12d4259f3f50987556655b76f61653d",Article,"Final","",Scopus,2-s2.0-85124890825
"Lin, Y.-M., Lee, T.-W.","23470088200;57265221000;","The effects of R&amp;D expenditure and earnings management on stock options: Evidence from market competition",2021,"International Journal of Accounting, Auditing and Performance Evaluation","17","1-2",,"148","172",,,"10.1504/IJAAPE.2021.117579","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85115241923&doi=10.1504%2fIJAAPE.2021.117579&partnerID=40&md5=ffb359132cea576e46f444825138f99b",Article,"Final","",Scopus,2-s2.0-85115241923
"Ani, M.K.A.","56898770000;","Earnings quality and foreign investors in gulf cooperation council countries",2021,"Contemporary Management Research","17","3",,"223","270",,1,"10.7903/CMR.20575","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85114411701&doi=10.7903%2fCMR.20575&partnerID=40&md5=83fb6a357da11276101fbc8e66bddde2",Review,"Final","All Open Access, Bronze",Scopus,2-s2.0-85114411701
"Fera, P., Salzillo, G.","57203261998;57236627200;","Earnings quality and the cost of debt for smes under severe information asymmetry",2021,"Journal of Governance and Regulation","10","3",,"128","139",,2,"10.22495/JGRV10I3ART11","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85113803087&doi=10.22495%2fJGRV10I3ART11&partnerID=40&md5=fb6b80280c50bfba86acf09be9654b5c",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85113803087
"Pereira, C., Monteiro, A.P., Barbosa, F., Coutinho, C.","57143563400;56844685000;57225923893;57236216000;","Environmental sustainability disclosure and accounting conservatism",2021,"International Journal of Advanced and Applied Sciences","8","9",,"63","74",,3,"10.21833/IJAAS.2021.09.009","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85113782577&doi=10.21833%2fIJAAS.2021.09.009&partnerID=40&md5=7c2bfb7441809c5e1257ad1faea84533",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85113782577
"Piechocka-Kaluzna, A.","57229723200;","Measuring the quality of financial statements after the conversion to IFRS, case of Poland",2021,"IBIMA Business Review","2021",,"119430","","",,1,"10.5171/2021.119430","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85113364384&doi=10.5171%2f2021.119430&partnerID=40&md5=fd832fd60d58fde526e32cc2d5b7785c",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85113364384
"Song, F., Zhou, J.","57226471990;57203535525;","Principles-based accounting standards and the timeliness of annual reports: evidence from China",2021,"Asian Review of Accounting","29","3",,"399","442",,5,"10.1108/ARA-07-2021-0120","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85111631606&doi=10.1108%2fARA-07-2021-0120&partnerID=40&md5=b96ddc2d7c3023d77b503622138df6c9",Article,"Final","",Scopus,2-s2.0-85111631606
"Srivastava, A., Muharam, H.","57226430490;56027948000;","Value relevance of earnings and book values during IFRS convergence period in India",2021,"Journal of Financial Reporting and Accounting","19","5",,"885","900",,7,"10.1108/JFRA-11-2020-0321","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85111529176&doi=10.1108%2fJFRA-11-2020-0321&partnerID=40&md5=f3ced3bd74940b1d61e3c17a1dbfe37e",Article,"Final","",Scopus,2-s2.0-85111529176
"Ismail, I., Shafie, R., Ku Ismail, K.N.I.","57220197352;57201867971;57211938745;","CFO attributes and accounting conservatism: evidence from Malaysia",2021,"Pacific Accounting Review","33","4",,"525","548",,6,"10.1108/PAR-07-2020-0088","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85111517546&doi=10.1108%2fPAR-07-2020-0088&partnerID=40&md5=dd06acd6f980db9dd85f5baa9cfaabd1",Article,"Final","",Scopus,2-s2.0-85111517546
"Kim, K.S., Park, Y.W.","55569015300;55481213500;","Long-term performance following share repurchase, signaling costs and accounting transparency: Korean evidence",2021,"Review of Accounting and Finance","20","2",,"143","166",,3,"10.1108/RAF-07-2020-0191","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85111097985&doi=10.1108%2fRAF-07-2020-0191&partnerID=40&md5=b9449c6d5f1949f35542e5bbae0629ec",Article,"Final","",Scopus,2-s2.0-85111097985
"Paolone, F., Albahloul, M., Tiscini, R.","57191258722;57202573060;55672153800;","Accounting conservatism and income smoothing practices in EU food and drink industry",2021,"British Food Journal","124","1",,"275","292",,1,"10.1108/BFJ-11-2020-1041","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85109362602&doi=10.1108%2fBFJ-11-2020-1041&partnerID=40&md5=40f86dbbd41379c529e21d23e79ac04a",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85109362602
"Ismail, W.A.W., Harymawan, I., Agustia, D., Kamarudin, K.A.","57159749300;57191762412;57196192693;55889291800;","Financial reporting quality following the corporate governance reforms: A conditional conservatism perspective",2021,"Journal of Governance and Regulation","10","2 Special issue",,"216","225",,2,"10.22495/JGRV10I2SIART3","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85109051300&doi=10.22495%2fJGRV10I2SIART3&partnerID=40&md5=651bb9cce60bc72cbaa0b49e652dfd86",Article,"Final","All Open Access, Bronze, Green",Scopus,2-s2.0-85109051300
"Mahmood, K., Barghathi, Y., Lasyoud, A.A.","57224521422;57193701880;57203392860;","Exploring the potentials of clawbacks to check earnings management practices and enhance financial reporting quality: perceptions from the UAE",2021,"Qualitative Research in Financial Markets","13","3",,"359","382",,3,"10.1108/QRFM-05-2020-0081","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85107799890&doi=10.1108%2fQRFM-05-2020-0081&partnerID=40&md5=623471797efb181a1f5346f616da5565",Article,"Final","",Scopus,2-s2.0-85107799890
"Weshah, S., Elessa, M., Shanti, A., Salameh, R., Al-Tahat, S.","57218368277;57224188969;57224202208;26654461700;57213164515;","Earning management practices within erp environment: A case study of erp’s companies listed in amman stock exchange",2021,"WSEAS Transactions on Business and Economics","18",,"80","846","854",,3,"10.37394/23207.2021.18.80","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85107236875&doi=10.37394%2f23207.2021.18.80&partnerID=40&md5=d2283a7feb516742db02c8e84f89060b",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85107236875
"Kim, E., Han, S., Kang, T., Lee, G.","57215770346;55487893300;7402968604;57216186765;","Managerial ability and accounting conservatism – US Evidence",2021,"Korean Accounting Review","46","2",,"259","283",,1,"10.24056/KAR.2021.04.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85106899743&doi=10.24056%2fKAR.2021.04.001&partnerID=40&md5=98dc558ce0484f7d3a26b872ad023a89",Article,"Final","",Scopus,2-s2.0-85106899743
"Zisis, V.","24463696100;","Start-up Firms and Discretion Over Deferment of Disclosure: An ex Ante and an ex Post Perspective",2021,"Accounting in Europe","18","3",,"295","324",,,"10.1080/17449480.2021.1923765","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85106289397&doi=10.1080%2f17449480.2021.1923765&partnerID=40&md5=31c665ebf62cc09811b486ab5d43bd82",Article,"Final","",Scopus,2-s2.0-85106289397
"Aguir, A., Alqatan, A., Bzeouich, B.","57217983794;57215506149;57212210204;","Do the highest-paid ceos affect the accounting conservatism? An empirical investigation in france",2021,"Journal of Governance and Regulation","10","2",,"96","107",,,"10.22495/jgrv10i2art9","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85104981786&doi=10.22495%2fjgrv10i2art9&partnerID=40&md5=1a46607d964830ccabf927f7fce35a8b",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85104981786
"Moore, R.D.","57208199619;","The concave association between tax reserves and equity value",2021,"Journal of the American Taxation Association","43","1",,"107","124",,3,"10.2308/JATA-17-109","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85104836541&doi=10.2308%2fJATA-17-109&partnerID=40&md5=a79616d8f131261d4378685d93291782",Article,"Final","",Scopus,2-s2.0-85104836541
"Manchiraju, H., Pandey, V., Subramanyam, K.R.","57190279591;36777005100;7004055536;","Shareholder litigation and conservative accounting: Evidence from universal demand laws",2021,"Accounting Review","96","2",,"391","412",,15,"10.2308/TAR-2017-0097","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85104762869&doi=10.2308%2fTAR-2017-0097&partnerID=40&md5=6a09017b69f91d61a72d09d8a7e2ae7c",Review,"Final","",Scopus,2-s2.0-85104762869
"Song, H., Rimmel, G.","57222605962;55781252100;","Heterogeneity in CSR activities: is CSR investment monotonically associated with earnings quality?",2021,"Accounting Forum","45","1",,"1","29",,10,"10.1080/01559982.2020.1810428","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85103424599&doi=10.1080%2f01559982.2020.1810428&partnerID=40&md5=714b9409f14aa8963d73a313b353844f",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85103424599
"Cherkasova, V., Markina, V.","57189233075;57208887822;","Do ceo characteristics impact a company's earnings quality?",2021,"Montenegrin Journal of Economics","17","2",,"207","225",,2,"10.14254/1800-5845/2021.17-2.17","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85102951686&doi=10.14254%2f1800-5845%2f2021.17-2.17&partnerID=40&md5=1259b55579a901b3bc6f8eb0062cc072",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85102951686
"ASON, Y.J., BUJANG, I., JIDWIN, A.P., SAID, J.","57222021244;37048428000;57189997953;35099398700;","A Manifestation of Accounting Conservatism: A Case Study in Malaysia",2021,"Journal of Asian Finance, Economics and Business","8","2",,"365","371",,4,"10.13106/jafeb.2021.vol8.no2.0365","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85101026731&doi=10.13106%2fjafeb.2021.vol8.no2.0365&partnerID=40&md5=48a336aa917c22ec44789fd2111de72d",Article,"Final","",Scopus,2-s2.0-85101026731
"Glosten, L., Nallareddy, S., Zou, Y.","24289343100;55389303700;57204075866;","ETF activity and informational efficiency of underlying securities",2021,"Management Science","67","1",,"22","47",,57,"10.1287/mnsc.2019.3427","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85099459708&doi=10.1287%2fmnsc.2019.3427&partnerID=40&md5=f11c03ff774a3dc8e6817a4b5ac1052e",Article,"Final","",Scopus,2-s2.0-85099459708
"Janahi, M., Millo, Y., Voulgaris, G.","57196466711;8588088000;36610926600;","CFO gender and financial reporting transparency in banks",2021,"European Journal of Finance","27","3",,"199","221",,8,"10.1080/1351847X.2020.1801481","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85089459431&doi=10.1080%2f1351847X.2020.1801481&partnerID=40&md5=81d95ace461678a60c3286b2e7be1677",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85089459431
"Dai, L., Ngo, P.","54417091500;56058905400;","Political Uncertainty and Accounting Conservatism",2021,"European Accounting Review","30","2",,"277","307",,37,"10.1080/09638180.2020.1760117","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85084809262&doi=10.1080%2f09638180.2020.1760117&partnerID=40&md5=7ceaac240c402f12f4c0caca18524a2d",Article,"Final","",Scopus,2-s2.0-85084809262
"Hung, D.N., Van, V.T.T.","57201325102;57205531946;","Researching the firm characteristics affecting the earnings quality: The case of vietnam",2020,"Quality - Access to Success","21","179",,"106","112",,2,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85096672619&partnerID=40&md5=235ff82eb028d41c14a7a1d0afc75665",Article,"Final","",Scopus,2-s2.0-85096672619
"Burke, Q.L., Wang, M., Zhao, Y.E.","57191570411;57194184060;57202959687;","Nonfinancial Stakeholder Orientation and Conditional Accounting Conservatism",2020,"Review of Pacific Basin Financial Markets and Policies","23","4","2050031","","",,1,"10.1142/S0219091520500319","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85095412222&doi=10.1142%2fS0219091520500319&partnerID=40&md5=61bf338f254ec69d3bc4a92790705ec4",Article,"Final","",Scopus,2-s2.0-85095412222
"D'Augusta, C., DeAngelis, M.D.","57190119408;56565070200;","Does Accounting Conservatism Discipline Qualitative Disclosure? Evidence From Tone Management in the MD&amp;A*",2020,"Contemporary Accounting Research","37","4",,"2287","2318",,23,"10.1111/1911-3846.12598","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85092530764&doi=10.1111%2f1911-3846.12598&partnerID=40&md5=4dc00c7cefa6b8bc0cec51b8dd92a20b",Article,"Final","",Scopus,2-s2.0-85092530764
"Cheng, A.C.S., Huang, W., Zhang, S.","57214791810;57202927355;7409372256;","Major government customer and management earnings forecasts",2020,"Frontiers of Business Research in China","14","1","22","","",,1,"10.1186/s11782-020-00088-0","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85091285210&doi=10.1186%2fs11782-020-00088-0&partnerID=40&md5=c4bf91ec900095919cf2d58add1f1845",Article,"Final","All Open Access, Hybrid Gold, Green",Scopus,2-s2.0-85091285210
"Moy, M., Heaney, R., Tarca, A., van Zyl, W.","55622328000;7103010689;23006840400;57203680176;","Conditional accounting conservatism: Exploring the impact of changes in institutional frameworks in four countries",2020,"Journal of Contemporary Accounting and Economics","16","3","100214","","",,4,"10.1016/j.jcae.2020.100214","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85088983023&doi=10.1016%2fj.jcae.2020.100214&partnerID=40&md5=91a2f4bbb7ce17d985de88b0c6281e7b",Article,"Final","",Scopus,2-s2.0-85088983023
"Gaertner, F.B., Kausar, A., Steele, L.B.","56182675300;55636319513;56035154600;","Negative accounting earnings and gross domestic product",2020,"Review of Accounting Studies","25","4",,"1382","1409",,5,"10.1007/s11142-020-09536-x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85086717727&doi=10.1007%2fs11142-020-09536-x&partnerID=40&md5=814b6e7c703098697f75c9cf361f50df",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85086717727
"Li, W.X.B., He, T.T., Marshall, A., Tang, G.Y.N.","55362585800;55362106100;7401645441;36901762100;","An empirical analysis of accounting conservatism surrounding share repurchases",2020,"Eurasian Business Review","10","4",,"609","627",,3,"10.1007/s40821-019-00145-6","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85075781713&doi=10.1007%2fs40821-019-00145-6&partnerID=40&md5=66c0acd91a760decdda9d84d4591bc0e",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85075781713
"Cao, J., Patel, C.","57210977278;16064340500;","The role of the national institutional environment in IFRS convergence: a new approach",2020,"Accounting and Finance","60","4",,"3367","3406",,7,"10.1111/acfi.12525","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85072113645&doi=10.1111%2facfi.12525&partnerID=40&md5=806dc8e16ac803fdd95717d15928b18b",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85072113645
"Lopez, H., Jara, M., Cabello, A.","57214856910;36132678000;57217737563;","IFRS adoption and accounting conservatism in Latin America [Adopción de IFRS y Conservadurismo Contable en América Latina]",2020,"Academia Revista Latinoamericana de Administracion","33","3-4",,"301","320",,3,"10.1108/ARLA-10-2019-0209","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85087550377&doi=10.1108%2fARLA-10-2019-0209&partnerID=40&md5=ea1a0e861b41f5d9358be735b2d1ad8c",Article,"Final","",Scopus,2-s2.0-85087550377
"Zuhri, Z.H., Mulyany, R.","57221917581;35559363700;","What Motivates Shariah Compliant Companies in Applying Accounting Conservatism?",2020,"2020 International Conference on Decision Aid Sciences and Application, DASA 2020",,,"9317050","1224","1229",,,"10.1109/DASA51403.2020.9317050","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85100563963&doi=10.1109%2fDASA51403.2020.9317050&partnerID=40&md5=ad3d36bfb0b8fd9f7e0434ce952733b2",Conference Paper,"Final","",Scopus,2-s2.0-85100563963
"Xing, Q.","57223048851;","CFO's working as the Board Secretary concurrently and corporate disclosure quality: Based on Big Data Samples and Economic Model",2020,"Proceedings - 2020 2nd International Conference on Economic Management and Model Engineering, ICEMME 2020",,,"9434655","911","914",,,"10.1109/ICEMME51517.2020.00185","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85107691219&doi=10.1109%2fICEMME51517.2020.00185&partnerID=40&md5=420b9f9b10006c0059a00f21a7c61d97",Conference Paper,"Final","",Scopus,2-s2.0-85107691219
"Ngene, G.M., Manohar, C.A., Julio, I.F.","55367918000;56030970600;57211937781;","Overreaction in the REITs Market: New Evidence from Quantile Autoregression Approach",2020,"Journal of Risk and Financial Management","13","11","282","","",,6,"10.3390/jrfm13110282","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85103327450&doi=10.3390%2fjrfm13110282&partnerID=40&md5=3f0d75c5fdd0de5840e15e1b8075b998",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85103327450
"Basu, S., Vitanza, J., Wang, W.","7403656354;54404228200;57200076816;","Asymmetric loan loss provision models",2020,"Journal of Accounting and Economics","70","2-3","101359","","",,15,"10.1016/j.jacceco.2020.101359","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85095837667&doi=10.1016%2fj.jacceco.2020.101359&partnerID=40&md5=3537c297af85b3b2a731d045e3e83942",Article,"Final","",Scopus,2-s2.0-85095837667
"Beatty, A., Liao, S.","7007059325;36449217200;","Alternative evidence and views on asymmetric loan loss provisioning",2020,"Journal of Accounting and Economics","70","2-3","101362","","",,5,"10.1016/j.jacceco.2020.101362","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85092071567&doi=10.1016%2fj.jacceco.2020.101362&partnerID=40&md5=2be59ebf72e6adb6e5657e094fa32b30",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85092071567
"Zhang, Z., Ntim, C.G., Zhang, Q., Elmagrhi, M.H.","56008225600;54790062200;55774530300;57190120255;","Does accounting comparability affect corporate employment decision-making?",2020,"British Accounting Review","52","6","100937","","",,15,"10.1016/j.bar.2020.100937","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85089503923&doi=10.1016%2fj.bar.2020.100937&partnerID=40&md5=2bc89a5bbf7b916f62e4df0d28bada61",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85089503923
"Heo, K., Chu, J., Kim, J.J.-Y., Pae, J.","57202204337;57205719322;58776126500;8575544300;","Pension liabilities and conservative financial reporting*",2020,"Asia-Pacific Journal of Accounting and Economics","27","6",,"649","666",,,"10.1080/16081625.2019.1584757","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85062349079&doi=10.1080%2f16081625.2019.1584757&partnerID=40&md5=40622b509a7aebf659167570a65e8d58",Article,"Final","",Scopus,2-s2.0-85062349079
"Chen, B., Kurt, A.C., Wang, I.G.","57269259400;57188838085;57682746400;","Accounting comparability and the value relevance of earnings and book value",2020,"Journal of Corporate Accounting and Finance","31","4",,"82","98",,10,"10.1002/jcaf.22459","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85116790740&doi=10.1002%2fjcaf.22459&partnerID=40&md5=b734c3c22996afa4fc626e37169e5b02",Review,"Final","",Scopus,2-s2.0-85116790740
"Hu, J., Long, W., Tian, G.G., Yao, D.","57210412224;57210154974;7202950603;57014223400;","CEOs’ experience of the Great Chinese Famine and accounting conservatism",2020,"Journal of Business Finance and Accounting","47","9-10",,"1089","1112",,35,"10.1111/jbfa.12485","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85089551151&doi=10.1111%2fjbfa.12485&partnerID=40&md5=80f482fb71f6d580c97eda6cfb0419ad",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85089551151
"Ni, X., Peng, Q., Yin, S., Zhang, T.","57189220315;57217851285;57204060798;55729017900;","Attention! Distracted institutional investors and stock price crash",2020,"Journal of Corporate Finance","64",,"101701","","",,23,"10.1016/j.jcorpfin.2020.101701","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85088995805&doi=10.1016%2fj.jcorpfin.2020.101701&partnerID=40&md5=e96e20058e492befb90dee3ca9019eb9",Article,"Final","",Scopus,2-s2.0-85088995805
"Balachandran, B., Duong, H.N., Luong, H., Nguyen, L.","57191745435;23034032500;56410593000;55332156000;","Does takeover activity affect stock price crash risk? Evidence from international M&amp;A laws",2020,"Journal of Corporate Finance","64",,"101697","","",,31,"10.1016/j.jcorpfin.2020.101697","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85088651631&doi=10.1016%2fj.jcorpfin.2020.101697&partnerID=40&md5=6e25adad218273be5c6763bab3d9cb27",Article,"Final","",Scopus,2-s2.0-85088651631
"Callen, J.L., Fang, X., Zhang, W.","7102556334;55649656900;56590135700;","Protection of proprietary information and financial reporting opacity: Evidence from a natural experiment",2020,"Journal of Corporate Finance","64",,"101641","","",,16,"10.1016/j.jcorpfin.2020.101641","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85085291321&doi=10.1016%2fj.jcorpfin.2020.101641&partnerID=40&md5=dc19f9231aa50f4ae6d586aeba1b1e0c",Article,"Final","",Scopus,2-s2.0-85085291321
"Bu, D., Zhang, C., Lin, P.T., Hu, F.","56123737200;57758184800;56297457200;55181833900;","Political uncertainty, institutions and accounting conservatism: evidence from the provincial leader turnover in China [Incertidumbre política, instituciones y conservadurismo contable: Evidencia de rotación de líderes provinciales en China]",2020,"Revista Espanola de Financiacion y Contabilidad","49","4",,"395","426",,9,"10.1080/02102412.2019.1657551","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85072024741&doi=10.1080%2f02102412.2019.1657551&partnerID=40&md5=646441e36d129a7a1eec36d11bcb2d4a",Article,"Final","",Scopus,2-s2.0-85072024741
"Zhou, X., Zafarani, R.","57190741150;20437134500;","A Survey of Fake News: Fundamental Theories, Detection Methods, and Opportunities",2020,"ACM Computing Surveys","53","5","3395046","","",,491,"10.1145/3395046","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85094319226&doi=10.1145%2f3395046&partnerID=40&md5=f7eba6e0a0e6094fb55e1f34462189e1",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85094319226
"Shin, W., Hong, S.","57214314425;57190032721;","A Study on Accounting Conservatism of Korean Lodging Companies",2020,"Journal of Quality Assurance in Hospitality and Tourism","21","5",,"564","581",,,"10.1080/1528008X.2020.1712307","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85078628263&doi=10.1080%2f1528008X.2020.1712307&partnerID=40&md5=8594f3eb4e82c8eecdcf995be826fb9c",Article,"Final","",Scopus,2-s2.0-85078628263
"Fujiyama, K., Kuroki, M.","57205756988;57221494047;","Strategic management forecasts and accounting choices: A case of employee downsizing in Japan",2020,"Journal of International Accounting Research","19","3",,"91","109",,,"10.2308/JIAR-17-079","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85099297162&doi=10.2308%2fJIAR-17-079&partnerID=40&md5=26a62a347db2fcd2d90f3d9135c48a7f",Article,"Final","",Scopus,2-s2.0-85099297162
"Dichev, I.D.","6603233609;","Fifty years of capital markets research in accounting: Achievements so far and opportunities ahead",2020,"China Journal of Accounting Research","13","3",,"237","249",,,"10.1016/j.cjar.2020.07.005","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85089355791&doi=10.1016%2fj.cjar.2020.07.005&partnerID=40&md5=5ffddd2ac8ea0a3d14bf9c39c85ea065",Review,"Final","All Open Access, Gold",Scopus,2-s2.0-85089355791
"Muramiya, K., Takada, T.","57194570124;36490716100;","How cross-shareholding influences financial reporting: Evidence from Japan",2020,"Corporate Governance: An International Review","28","5",,"309","326",,5,"10.1111/corg.12333","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85088794010&doi=10.1111%2fcorg.12333&partnerID=40&md5=b488de766115ed66e80db39e382b75a5",Article,"Final","",Scopus,2-s2.0-85088794010
"Himanshu, Singh, J.P., Kumar, A.","57220362745;57696040400;58737729100;","Prioritizing and Establishing Cause and Effect Relationships Among Financial Reporting Quality Metrics",2020,"Vision","24","3",,"330","344",,5,"10.1177/0972262920925600","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85086328491&doi=10.1177%2f0972262920925600&partnerID=40&md5=85a04e6c8af5a77f1dcb33b13e541179",Article,"Final","",Scopus,2-s2.0-85086328491
"Neuman, S.S., Omer, T.C., Schmidt, A.P.","56684597500;6506254393;34974755100;","Assessing Tax Risk: Practitioner Perspectives",2020,"Contemporary Accounting Research","37","3",,"1788","1827",,24,"10.1111/1911-3846.12556","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85083780441&doi=10.1111%2f1911-3846.12556&partnerID=40&md5=50dda28422d6ab4308a924c4a74b11b9",Article,"Final","",Scopus,2-s2.0-85083780441
"Chung, J.-W., Jung, B., Park, D.","55427912000;54581095400;57659101900;","Has the value of cash increased over time?",2020,"Accounting and Finance","60","3",,"2263","2299",,2,"10.1111/acfi.12425","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85058159376&doi=10.1111%2facfi.12425&partnerID=40&md5=7784720e12dbc65532ad3bfdcc328a6f",Article,"Final","",Scopus,2-s2.0-85058159376
"Hejranijamil, M., Hejranijamil, A., Shekarkhah, J.","57286938400;57286482200;57286938500;","Accounting conservatism and uncertainty in business environments; using financial data of listed companies in the Tehran stock exchange",2020,"Asian Journal of Accounting Research","5","2",,"179","194",,8,"10.1108/AJAR-04-2020-0027","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85110967559&doi=10.1108%2fAJAR-04-2020-0027&partnerID=40&md5=475ecceda0255a7e98b01be80aa81043",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85110967559
"P, A., Santhakumar, S.","57217086657;57188559213;","Timeliness and persistence of conservative earnings in an emerging market",2020,"Journal of Financial Reporting and Accounting","18","3",,"483","503",,4,"10.1108/JFRA-12-2018-0116","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85086124195&doi=10.1108%2fJFRA-12-2018-0116&partnerID=40&md5=c218286bf5ca61761dd2e44f6e86e48d",Article,"Final","",Scopus,2-s2.0-85086124195
"Pirveli, E.","57217070135;","Earnings persistence and predictability within the emerging economy of Georgia",2020,"Journal of Financial Reporting and Accounting","18","3",,"563","589",,7,"10.1108/JFRA-03-2019-0043","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85086043474&doi=10.1108%2fJFRA-03-2019-0043&partnerID=40&md5=cd54060af0eed7f8cf15855de54f32d6",Article,"Final","",Scopus,2-s2.0-85086043474
"Jiu, L., Liu, B., Liu, Y.","57221496607;58736264000;57200396762;","How a shared auditor affects firm-pair comparability: Implications of both firm and individual audit styles",2020,"Auditing","39","3",,"133","160",,13,"10.2308/AJPT-17-008","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85099313572&doi=10.2308%2fAJPT-17-008&partnerID=40&md5=8b7263aa97c544c05658a024ed2d9ce9",Article,"Final","",Scopus,2-s2.0-85099313572
"Yeh, S., Wang, C.-S.","36781665300;55792936100;","Asymmetric Valuation Adjustments in Accumulated Other Comprehensive Income [累計其他綜合損益之不對稱評價調整]",2020,"NTU Management Review","30","2",,"135","174",,3,"10.6226/NTUMR.202008_30(2).0004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85089935857&doi=10.6226%2fNTUMR.202008_30%282%29.0004&partnerID=40&md5=ef0ce6abdf0ec9d5542ae0e828dbea7a",Article,"Final","",Scopus,2-s2.0-85089935857
"Laux, V., Ray, K.","14622789000;24437177800;","Effects of accounting conservatism on investment efficiency and innovation",2020,"Journal of Accounting and Economics","70","1","101319","","",,25,"10.1016/j.jacceco.2020.101319","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85089552846&doi=10.1016%2fj.jacceco.2020.101319&partnerID=40&md5=79a16db7732bbf831ed5980b6bb51a64",Article,"Final","",Scopus,2-s2.0-85089552846
"Chung, K.H., Kim, O., Lim, S.C., Yang, S.","7404086674;36806387800;26663293400;57211072577;","A New Metric of Market Underreaction to Earnings Announcements: An Empirical Test*",2020,"Asia-Pacific Journal of Financial Studies","49","4",,"517","547",,4,"10.1111/ajfs.12308","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85089068455&doi=10.1111%2fajfs.12308&partnerID=40&md5=7ffc3bfe5768c64598e9424f7eef96a9",Article,"Final","",Scopus,2-s2.0-85089068455
"Ji, X., Kaplan, S.E., Lu, W., Qu, W.","7402840145;7403238320;25652669200;55618949900;","The role of voluntary internal control reporting in earnings quality: Evidence from China",2020,"Journal of Contemporary Accounting and Economics","16","2","100188","","",,6,"10.1016/j.jcae.2020.100188","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85082688367&doi=10.1016%2fj.jcae.2020.100188&partnerID=40&md5=bd26d9dced283ecf1d12010f102103f8",Article,"Final","",Scopus,2-s2.0-85082688367
"Huang, P., Wen, Y.-C., Zhang, Y.","18434110100;57208767710;57196203919;","Does the monitoring effect of Big 4 audit firms really prevail? Evidence from managerial expropriation of cash assets",2020,"Review of Quantitative Finance and Accounting","55","2",,"739","768",,8,"10.1007/s11156-019-00858-9","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85076723338&doi=10.1007%2fs11156-019-00858-9&partnerID=40&md5=c41880ac66afaa069dbd14048af03f87",Article,"Final","",Scopus,2-s2.0-85076723338
"Nguyen, T.T., Duong, C.M., Nguyen, N.T.M., Bui, H.Q.","57212090956;57217837700;57213920940;56911906100;","Accounting conservatism and banking expertise on board of directors",2020,"Review of Quantitative Finance and Accounting","55","2",,"501","539",,9,"10.1007/s11156-019-00851-2","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85075889876&doi=10.1007%2fs11156-019-00851-2&partnerID=40&md5=2ce67c0de6310a61715e98bda5686742",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85075889876
"Papanastasopoulos, G.","16241947600;","Percent accruals and the accrual anomaly: evidence from the UK",2020,"Accounting Forum","44","3",,"287","310",,3,"10.1080/01559982.2020.1736758","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85081728615&doi=10.1080%2f01559982.2020.1736758&partnerID=40&md5=1605c9f67138a705ea43bd5469ab862b",Article,"Final","",Scopus,2-s2.0-85081728615
"Dang, N.H., Tran, M.D.","57201325102;57200441642;","Impact of financial leverage on accounting conservatism application: The case of vietnam",2020,"Custos e Agronegocio","16","3",,"137","158",,6,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85097271750&partnerID=40&md5=84eb39f8ceb407e282519082e1243aa7",Article,"Final","",Scopus,2-s2.0-85097271750
"Zhan, J., Her, Y.-W., Chen, K.","57320799700;57200936915;57320705000;","Audit quality and audit size: Evidence from auditor mergers in China",2020,"Journal of Corporate Accounting and Finance","31","3",,"170","184",,3,"10.1002/jcaf.22447","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85096299369&doi=10.1002%2fjcaf.22447&partnerID=40&md5=314287d7d02c27613f81d76d2fbc722b",Review,"Final","",Scopus,2-s2.0-85096299369
"Fariz, N.M., Mohammed, N.F., Zulkepli, N.S., Kamaluddin, A.","57219305195;57193889355;57205056198;55921983100;","Accounting conservatism and financial performance: Accountability of shariah compliant companies in Malaysia",2020,"Humanities and Social Sciences Letters","8","3",,"280","297",,2,"10.18488/JOURNAL.73.2020.83.280.297","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85092204783&doi=10.18488%2fJOURNAL.73.2020.83.280.297&partnerID=40&md5=8e823836b8b5c85a692e8bfe19152a9a",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85092204783
"Barth, M.E., Landsman, W.R., Raval, V., Wang, S.","7102913646;7003762923;57211923735;55768086800;","Asymmetric timeliness and the resolution of investor disagreement and uncertainty at earnings announcements",2020,"Accounting Review","95","4",,"23","50",,13,"10.2308/ACCR-52656","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85091654691&doi=10.2308%2fACCR-52656&partnerID=40&md5=1ab0418401e92410b3b482447e9192b4",Article,"Final","",Scopus,2-s2.0-85091654691
"Elango, B., Dhandapani, K.","6602342419;56481395700;","Does institutional industry context matter to performance? An extension of the institution-based view",2020,"Journal of Business Research","115",,,"139","148",,18,"10.1016/j.jbusres.2020.04.037","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85089382756&doi=10.1016%2fj.jbusres.2020.04.037&partnerID=40&md5=ace1f0b92e0495f29edfb644bd53d45b",Article,"Final","",Scopus,2-s2.0-85089382756
"Abdurrahman, A.P., Mohamad, S., Keong, O.C., Ehsanullah, S.","57214819691;57223117339;57209249214;57212003612;","Debt covenants and accounting conservatism",2020,"International Journal of Financial Research","11","4",,"537","545",,1,"10.5430/ijfr.v11n4p537","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85088800063&doi=10.5430%2fijfr.v11n4p537&partnerID=40&md5=3523c54c8fbd7c0b552f7b0db719ffd7",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85088800063
"García Lara, J.M., García Osma, B., Penalva, F.","57193099648;57207913782;23393917900;","Conditional conservatism and the limits to earnings management",2020,"Journal of Accounting and Public Policy","39","4","106738","","",,59,"10.1016/j.jaccpubpol.2020.106738","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85086581884&doi=10.1016%2fj.jaccpubpol.2020.106738&partnerID=40&md5=80a86de6c4dc9eb36bd9d17712f3bc8e",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85086581884
"Long, W., Tian, G.G., Hu, J., Yao, D.T.","57210154974;7202950603;57210412224;57014223400;","Bearing an imprint: CEOs' early-life experience of the Great Chinese Famine and stock price crash risk",2020,"International Review of Financial Analysis","70",,"101510","","",,28,"10.1016/j.irfa.2020.101510","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85085293131&doi=10.1016%2fj.irfa.2020.101510&partnerID=40&md5=43e811471c46e9fd65e63b6a0e45b3a9",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85085293131
"Kosmidou, K., Kousenidis, D., Ladas, A., Negkakis, C.","8569242800;28267739100;28267850400;23101057600;","Regulation of capital flows: Effects on liquidity and the role of financial reporting quality",2020,"Journal of Economic Behavior and Organization","175",,,"86","97",,4,"10.1016/j.jebo.2020.04.005","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85084674784&doi=10.1016%2fj.jebo.2020.04.005&partnerID=40&md5=567a5792922314a1a60a756efe9ec881",Article,"Final","",Scopus,2-s2.0-85084674784
"Zhang, Y.","57211664627;","Conditional conservatism and trade credit during the global financial crisis",2020,"Journal of Accounting and Public Policy","39","4","106728","","",,11,"10.1016/j.jaccpubpol.2020.106728","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85082337179&doi=10.1016%2fj.jaccpubpol.2020.106728&partnerID=40&md5=0d7d66cc07e66de73bcb3bfb12a1fc73",Article,"Final","",Scopus,2-s2.0-85082337179
"Khalil, M., Ozkanc, A., Yildiz, Y.","57196490480;13402757900;57207566044;","Foreign institutional ownership and demand for accounting conservatism: evidence from an emerging market",2020,"Review of Quantitative Finance and Accounting","55","1",,"1","27",,12,"10.1007/s11156-019-00834-3","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85073944281&doi=10.1007%2fs11156-019-00834-3&partnerID=40&md5=ddb680935292be6446f3ee978d813a26",Article,"Final","All Open Access, Hybrid Gold, Green",Scopus,2-s2.0-85073944281
"Farhangdoust, S., Sayadi, L.","57193155565;57285330800;","Capturing differences in conservatism following earnings restatements: further evidence from Tehran Stock Exchange",2020,"Asian Journal of Accounting Research","5","1",,"147","173",,1,"10.1108/AJAR-09-2019-0072","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85116488295&doi=10.1108%2fAJAR-09-2019-0072&partnerID=40&md5=f854b8eb73b0a058b6a655fc1203fbeb",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85116488295
"Li, H., Henry, D., Wu, X.","35933414300;9272659000;57198468405;","The effects of accounting conservatism on executive compensation",2020,"International Journal of Managerial Finance","16","3",,"393","411",,6,"10.1108/IJMF-07-2019-0262","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85077561060&doi=10.1108%2fIJMF-07-2019-0262&partnerID=40&md5=0adb9b0af87a5ceefc66046b95d8547b",Article,"Final","",Scopus,2-s2.0-85077561060
"Cerqueira, A., Pereira, C.","56069460700;57143563400;","The effect of economic conditions on accounting conservatism under IFRS in Europe",2020,"Review of Economic Perspectives","20","2",,"137","169",,8,"10.2478/revecp-2020-0007","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85094978774&doi=10.2478%2frevecp-2020-0007&partnerID=40&md5=41f7ee76272e19a7efee6ada11fc2146",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85094978774
"Oh, F.D., Shin, D.","55349391500;57219015254;","Religion and corporate disclosure quality",2020,"Hitotsubashi Journal of Economics","61","1",,"20","37",,3,"10.15057/hje.2020002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85090995170&doi=10.15057%2fhje.2020002&partnerID=40&md5=2a5a16a2b0c14b0d638dd9b9dc6145ef",Article,"Final","",Scopus,2-s2.0-85090995170
"Hung, D.H., Hung, D.N., Ha, N.V., Van, V.T.T.","57218318018;57201325102;57218321544;57205531946;","The impacts of earnings quality on dividend policy of listed enterprises in Vietnam",2020,"Research in World Economy","11","3",,"200","215",,,"10.5430/rwe.v11n3p200","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85088784061&doi=10.5430%2frwe.v11n3p200&partnerID=40&md5=a69fed6acd0c97305cc79544198b1333",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85088784061
"Burke, Q.L., Chen, P.-C., Lobo, G.J.","57191570411;56562067100;10142124700;","Is corporate social responsibility performance related to conditional accounting conservatism?",2020,"Accounting Horizons","34","2",,"19","40",,19,"10.2308/HORIZONS-18-111","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85088598324&doi=10.2308%2fHORIZONS-18-111&partnerID=40&md5=67780a12cabd42e36bfdb01721974cff",Article,"Final","",Scopus,2-s2.0-85088598324
"Key, K.G., Kim, J.Y.","6701456441;57216732817;","IFRS and accounting quality: Additional evidence from Korea",2020,"Journal of International Accounting, Auditing and Taxation","39",,"100306","","",,37,"10.1016/j.intaccaudtax.2020.100306","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85084397771&doi=10.1016%2fj.intaccaudtax.2020.100306&partnerID=40&md5=263f753da49078ce11106fc6dbef49b9",Article,"Final","",Scopus,2-s2.0-85084397771
"Platikanova, P., Soonawalla, K.","55587908000;8581684600;","Who monitors opaque borrowers? Debt specialisation, institutional ownership, and information opacity",2020,"Accounting and Finance","60","2",,"1867","1904",,5,"10.1111/acfi.12518","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85070246760&doi=10.1111%2facfi.12518&partnerID=40&md5=f1e787b2301db276a02c656a3da0bb66",Article,"Final","",Scopus,2-s2.0-85070246760
"Swenson, L.","57202075114;","The impact of world religions on conservatism",2020,"Journal of International Accounting Research","19","2",,"197","218",,3,"10.2308/JIAR-2020-048","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85092445578&doi=10.2308%2fJIAR-2020-048&partnerID=40&md5=e909a4ad3c926852f78f88100e407f99",Article,"Final","",Scopus,2-s2.0-85092445578
"Shimamoto, K., Takeda, F.","57217228936;23991878300;","IFRS Adoption and Accounting Conservatism of Japanese Firms with Governance System Transition",2020,"International Advances in Economic Research","26","2",,"161","173",,4,"10.1007/s11294-020-09788-y","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85086831984&doi=10.1007%2fs11294-020-09788-y&partnerID=40&md5=fed2e85c3767434d66e0bb82e35d09e8",Article,"Final","",Scopus,2-s2.0-85086831984
"Abedifar, P., Bouslah, K., Qamhieh Hashem, S., Song, L.","55912491800;54797361000;57197837518;37039974700;","How informative are stock prices of Islamic Banks?",2020,"Journal of International Financial Markets, Institutions and Money","66",,"101203","","",,5,"10.1016/j.intfin.2020.101203","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85085649659&doi=10.1016%2fj.intfin.2020.101203&partnerID=40&md5=a84834a5ea6a1dc5246735057612fb3e",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85085649659
"Jalan, A., Badrinath, S.G., Al-Gamrh, B.","57208598878;7005275937;57191344198;","Women on audit committees and the relationship between related party transactions and earnings management",2020,"Strategic Change","29","3",,"389","406",,7,"10.1002/jsc.2337","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85084241887&doi=10.1002%2fjsc.2337&partnerID=40&md5=18c788be242599a11d132f50b821ace6",Article,"Final","",Scopus,2-s2.0-85084241887
"Kiy, F., Zick, T.","57205019564;57216392925;","Effects of declining bank health on borrowers’ earnings quality: evidence from the European sovereign debt crisis",2020,"Journal of Business Economics","90","4",,"615","673",,3,"10.1007/s11573-020-00968-0","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85083392604&doi=10.1007%2fs11573-020-00968-0&partnerID=40&md5=76ded8aee79ff3b96cdba73dc289d9c7",Article,"Final","",Scopus,2-s2.0-85083392604
"Wang, F., Zhang, Z., Xu, L.","56139823700;57214330067;56597088200;","Corporate social responsibility and financial statement comparability: Evidence from China",2020,"Corporate Social Responsibility and Environmental Management","27","3",,"1375","1394",,21,"10.1002/csr.1890","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85078669982&doi=10.1002%2fcsr.1890&partnerID=40&md5=c36d13502b68ab21d6423c06ee2760e5",Article,"Final","",Scopus,2-s2.0-85078669982
"Ham, C.G., Kaplan, Z.R., Leary, M.T.","57194549528;57208258220;9634519900;","Do dividends convey information about future earnings?",2020,"Journal of Financial Economics","136","2",,"547","570",,50,"10.1016/j.jfineco.2019.10.006","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85074714211&doi=10.1016%2fj.jfineco.2019.10.006&partnerID=40&md5=502baf5a08daf3fcf1524e13f420b86b",Article,"Final","",Scopus,2-s2.0-85074714211
"Bolgorian, M., Mayeli, A.","36084180300;57206728276;","Accounting conservatism and money laundering risk",2020,"Accounting Research Journal","33","2",,"343","361",,5,"10.1108/ARJ-12-2018-0221","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85079181266&doi=10.1108%2fARJ-12-2018-0221&partnerID=40&md5=89f8fc46cf8b575bb99f80c7db2c758c",Article,"Final","",Scopus,2-s2.0-85079181266
"Garcia Osma, B., Scarlat, E., Shields, K.","57207913782;57214234968;57211031835;","Insider trading restrictions and earnings management",2020,"Accounting and Business Research","50","3",,"205","237",,10,"10.1080/00014788.2020.1712650","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85078410657&doi=10.1080%2f00014788.2020.1712650&partnerID=40&md5=102d3386853ddec108da82a175e115da",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85078410657
"Ruan, L.","57211586418;","Accounting for fixed assets and investment efficiency: a real options framework",2020,"Accounting and Business Research","50","3",,"238","268",,4,"10.1080/00014788.2019.1675492","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85074537858&doi=10.1080%2f00014788.2019.1675492&partnerID=40&md5=0154307102f2a63e50d5d6dbbe7af571",Article,"Final","",Scopus,2-s2.0-85074537858
"Moscariello, N., La Rosa, F., Bernini, F., Fera, P.","55212352900;56032852900;55954254800;57203261998;","Revenue-expense versus asset-liability model: The impact on the earnings attributes of non-financial private firms",2020,"Meditari Accountancy Research","28","2",,"277","310",,2,"10.1108/MEDAR-04-2019-0465","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85079435602&doi=10.1108%2fMEDAR-04-2019-0465&partnerID=40&md5=ed16f549c62cebb8f098e309014c093c",Article,"Final","",Scopus,2-s2.0-85079435602
"Garzella, S., Ferri, S., Fiorentino, R., Paolone, F.","56001395400;57091276400;36707482400;57191258722;","The (in)coherence in accounting for goodwill: Implications for a revision of international accounting standards",2020,"Meditari Accountancy Research","28","2",,"311","325",,2,"10.1108/MEDAR-11-2018-0398","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85074042246&doi=10.1108%2fMEDAR-11-2018-0398&partnerID=40&md5=ae6ec200059665ce5be3103160ff7d96",Article,"Final","",Scopus,2-s2.0-85074042246
"Hung, D.N., Van, V.T.T.","57201325102;57205531946;","Studying the impacts of earnings quality on stock return: Experiments in Vietnam",2020,"International Journal of Advanced and Applied Sciences","7","4",,"45","53",,4,"10.21833/ijaas.2020.04.007","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85088806812&doi=10.21833%2fijaas.2020.04.007&partnerID=40&md5=bb3147d2fab0d40facd54c4470ed6225",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85088806812
"Banker, R.D., Byzalov, D., Fang, S., Jin, B.","55909613300;55388916500;57212865949;57216258864;","Operating asymmetries and non-linear spline correction in discretionary accrual models",2020,"Review of Quantitative Finance and Accounting","54","3",,"803","850",,10,"10.1007/s11156-019-00808-5","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85082955427&doi=10.1007%2fs11156-019-00808-5&partnerID=40&md5=de0d44694732944bd57b18bb55a1b4e2",Article,"Final","",Scopus,2-s2.0-85082955427
"Yin, M., Zhang, J., Han, J.","24178920200;57023277200;45261233500;","Impact of CEO-board social ties on accounting conservatism: Internal control quality as a mediator",2020,"North American Journal of Economics and Finance","52",,"101172","","",,11,"10.1016/j.najef.2020.101172","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85080032629&doi=10.1016%2fj.najef.2020.101172&partnerID=40&md5=eeed29d9ab2ebe7703c80ea21e40fd21",Article,"Final","",Scopus,2-s2.0-85080032629
"Hu, J., Li, X., Duncan, K., Xu, J.","57214441379;56034149500;36600441000;57214441870;","Corporate relationship spending and stock price crash risk: Evidence from China's anti-corruption campaign",2020,"Journal of Banking and Finance","113",,"105758","","",,55,"10.1016/j.jbankfin.2020.105758","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85078779477&doi=10.1016%2fj.jbankfin.2020.105758&partnerID=40&md5=aa112de58db78792a1d10b953accaabd",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85078779477
"Liang, Q., Li, D., Gao, W.","57189470426;25928338900;24337951600;","Ultimate ownership, crash risk, and split share structure reform in China",2020,"Journal of Banking and Finance","113",,"105751","","",,11,"10.1016/j.jbankfin.2020.105751","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85078739226&doi=10.1016%2fj.jbankfin.2020.105751&partnerID=40&md5=78e3175238bf99e4321d1caf22af3148",Article,"Final","",Scopus,2-s2.0-85078739226
"Sun, H., Yuen, D.C.Y., Zhang, J., Zhang, X.","55651198300;11641085200;57213175818;36601746300;","Is knowledge powerful? Evidence from financial education and earnings quality",2020,"Research in International Business and Finance","52",,"101179","","",,12,"10.1016/j.ribaf.2019.101179","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85077662222&doi=10.1016%2fj.ribaf.2019.101179&partnerID=40&md5=41b8232e584962372655e46b104ad9ce",Article,"Final","",Scopus,2-s2.0-85077662222
"Guermazi, W., Halioui, K.","57206720152;57190564836;","Do differences in national cultures affect cross-country conditional conservatism behavior under IFRS?",2020,"Research in International Business and Finance","52",,"101171","","",,16,"10.1016/j.ribaf.2019.101171","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85077654827&doi=10.1016%2fj.ribaf.2019.101171&partnerID=40&md5=33a0e6d8dc31e6371ccc7b43454c6ecf",Article,"Final","",Scopus,2-s2.0-85077654827
"Kamarudin, K.A., Ariff, A.M., Jaafar, A.","55889291800;22984386200;16315954800;","Investor protection, cross-listing and accounting quality",2020,"Journal of Contemporary Accounting and Economics","16","1","100179","","",,18,"10.1016/j.jcae.2019.100179","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85077615911&doi=10.1016%2fj.jcae.2019.100179&partnerID=40&md5=50fac46521d5735143f794ec92a44aec",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85077615911
"Jain, A., Jain, C., Robin, A.","55615623600;55189943400;7101725768;","Does accounting conservatism deter short sellers?",2020,"Review of Quantitative Finance and Accounting","54","3",,"1075","1100",,3,"10.1007/s11156-019-00819-2","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85065411158&doi=10.1007%2fs11156-019-00819-2&partnerID=40&md5=802e4e989f8f1ab11835dd8c20d3e9b4",Article,"Final","",Scopus,2-s2.0-85065411158
"Habib, A., Costa, M.D., Huang, H.J., Bhuiyan, M.B.U., Sun, L.","8524353500;57203892994;56138888400;36995734400;58257817800;","Determinants and consequences of financial distress: review of the empirical literature",2020,"Accounting and Finance","60","S1",,"1023","1075",,66,"10.1111/acfi.12400","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85053433089&doi=10.1111%2facfi.12400&partnerID=40&md5=d49b10ff35a4aad3437f0ceff7681369",Article,"Final","",Scopus,2-s2.0-85053433089
"Lu, M., Shan, Y., Wright, S., Yu, Y.","55208247600;55208929600;7404005785;57201092082;","Operating cash flow asymmetric timeliness in Australia",2020,"Accounting and Finance","60","S1",,"587","627",,13,"10.1111/acfi.12349","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85043354457&doi=10.1111%2facfi.12349&partnerID=40&md5=eb8a50cbe6b56b2595fc3520e23952ab",Article,"Final","",Scopus,2-s2.0-85043354457
"Makni Fourati, Y., Chakroun Ghorbel, R., Jarboui, A.","55507856200;57214664514;55842031700;","Sticky cost behavior and its implication on accounting conservatism: a cross-country study",2020,"Journal of Financial Reporting and Accounting","18","1",,"169","197",,5,"10.1108/JFRA-08-2018-0071","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85078904844&doi=10.1108%2fJFRA-08-2018-0071&partnerID=40&md5=873af523f8dc988b9b59b0c4ef748a0b",Article,"Final","",Scopus,2-s2.0-85078904844
"Ma, L., Zhang, M., Gao, J., Ye, T.","57226042074;55553733797;57208161186;57192683756;","The Effect of Religion on Accounting Conservatism",2020,"European Accounting Review","29","2",,"383","407",,30,"10.1080/09638180.2019.1600421","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85064009385&doi=10.1080%2f09638180.2019.1600421&partnerID=40&md5=0f45b0585e76ede77cb6a21d1e47e015",Article,"Final","",Scopus,2-s2.0-85064009385
"Khalilov, A., Osma, B.G.","57216530295;57207913782;","Accounting conservatism and the profitability of corporate insiders",2020,"Journal of Business Finance and Accounting","47","3-4",,"333","364",,16,"10.1111/jbfa.12438","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85083770593&doi=10.1111%2fjbfa.12438&partnerID=40&md5=17290ea3357de81396ac971f461eb588",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85083770593
"Albersmann, B.T., Quick, R.","57215928618;56254138100;","The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting",2020,"Abacus","56","1",,"66","103",,11,"10.1111/abac.12184","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85082388604&doi=10.1111%2fabac.12184&partnerID=40&md5=a8baee80c36e13920c6a14cf29643924",Article,"Final","All Open Access, Hybrid Gold, Green",Scopus,2-s2.0-85082388604
"Dang, H.N., Nguyen, T.T.C., Tran, D.M.","57201325102;57204544863;57200441642;","The impact of earnings quality on firm value: The case of Vietnam",2020,"Journal of Asian Finance, Economics and Business","7","3",,"63","72",,32,"10.13106/jafeb.2020.vol7.no3.63","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85081932074&doi=10.13106%2fjafeb.2020.vol7.no3.63&partnerID=40&md5=624addfcff7969a5a52d13cfb7e4806a",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85081932074
"Clinch, G., Lindsey, B.P., Moser, W.J., Odat, M.","6506645058;36713762800;9744896800;55324658800;","Capital gains taxes and the market response to earnings announcements",2020,"Journal of the American Taxation Association","42","1",,"1","22",,1,"10.2308/atax-52516","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85081612584&doi=10.2308%2fatax-52516&partnerID=40&md5=bcf5ef9f76b1b859ff9e4a73acc68f99",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85081612584
"Dechow, P.M., Sloan, R.G., Zeng, J.","7004134349;57210694682;57215589214;","Is it a home run? Measuring relative citation rates in accounting research",2020,"Accounting Horizons","34","1",,"67","91",,10,"10.2308/acch-52570","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85081233154&doi=10.2308%2facch-52570&partnerID=40&md5=956ebd1b1a62a5e1d754b33874d29431",Article,"Final","",Scopus,2-s2.0-85081233154
"In, C.-Y., Kim, T., Park, S.","57215092335;57215088760;56344752700;","Key audit matters for production-to-order industry and conservatism",2020,"International Journal of Financial Studies","8","1","5","","",,2,"10.3390/ijfs8010005","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85079845353&doi=10.3390%2fijfs8010005&partnerID=40&md5=9e39cc1f1cdf84cbc5f49fcbb5dc6b3c",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85079845353
"Barker, R., Penman, S., Linsmeier, T.J., Cooper, S.","36112850000;56914777000;6508275296;57209927135;","Moving the Conceptual Framework Forward: Accounting for Uncertainty",2020,"Contemporary Accounting Research","37","1",,"322","357",,31,"10.1111/1911-3846.12585","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85079792250&doi=10.1111%2f1911-3846.12585&partnerID=40&md5=4073d37f11dcc2c82a6119c79b075c84",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85079792250
"Kyaw, K., Olugbode, M., Petracci, B.","24923397800;16205434200;44361777100;","Is the market surprised by the surprise?",2020,"International Journal of Disclosure and Governance","17","1",,"20","29",,2,"10.1057/s41310-020-00071-4","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85078168779&doi=10.1057%2fs41310-020-00071-4&partnerID=40&md5=3417ec6e07aa4e55a03996defbcd5beb",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85078168779
"Kim, B.H.","57202942060;","Debt covenant slack and ex-post conditional accounting conservatism",2020,"Accounting and Business Research","50","2",,"111","134",,5,"10.1080/00014788.2019.1663720","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85073992305&doi=10.1080%2f00014788.2019.1663720&partnerID=40&md5=be2656f848ef9a7f508c057890ade87a",Article,"Final","",Scopus,2-s2.0-85073992305
"Raonic, I., Sahin, A.","15019621400;57212491556;","Do analysts understand accruals’ persistence? Evidence revisited",2020,"Journal of Applied Accounting Research","21","1",,"38","59",,,"10.1108/JAAR-07-2018-0103","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85076842659&doi=10.1108%2fJAAR-07-2018-0103&partnerID=40&md5=8e8aed74ba0e99df4e3daf4af69cd1f5",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85076842659
"Paek, W.","36454815500;","Asymmetric Timeliness of Earnings Recognition and Overestimation of Accruals Quality",2020,"Korean Journal of Financial Studies","49","1",,"135","161",,,"10.26845/KJFS.2020.02.49.1.135","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85168357763&doi=10.26845%2fKJFS.2020.02.49.1.135&partnerID=40&md5=7fae6e16fc0e56cb3093748ae7933a8f",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85168357763
"Sakawa, H., Watanabel, N.","25926636100;14821287300;","Main bank relationship and accounting conservatism: evidence from Japan",2020,"Asian Business and Management","19","1",,"62","85",,13,"10.1057/s41291-019-00071-5","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85077149752&doi=10.1057%2fs41291-019-00071-5&partnerID=40&md5=c94e3be159e6ecd02afa50cf8a41cded",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85077149752
"Mundt, P., Alfarano, S., Milaković, M.","56095888000;56000032000;12806711100;","Exploiting ergodicity in forecasts of corporate profitability",2020,"Journal of Economic Dynamics and Control","111",,"103820","","",,6,"10.1016/j.jedc.2019.103820","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85077037368&doi=10.1016%2fj.jedc.2019.103820&partnerID=40&md5=58103c6d3ba86bf8948765e1c6e87b2f",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85077037368
"Li, C.-W., Chao, Y.-Y.","57212307616;57212311308;","The effect of auditing assurance levels on accounting conservatism: evidence from Taiwan",2020,"International Journal of System Assurance Engineering and Management","11","1",,"64","76",,9,"10.1007/s13198-019-00925-3","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85076407407&doi=10.1007%2fs13198-019-00925-3&partnerID=40&md5=ec1b42b79339c879f9aee970a580a920",Article,"Final","",Scopus,2-s2.0-85076407407
"Kim, J., Kim, R., Kim, S.","57211624729;57202735320;57191983299;","Does financial statement comparability mitigate delayed trading volume before earnings announcements?",2020,"Journal of Business Research","107",,,"62","75",,7,"10.1016/j.jbusres.2019.09.031","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85074637207&doi=10.1016%2fj.jbusres.2019.09.031&partnerID=40&md5=6e7d13b36b7b8472ed17c51e1fbca829",Article,"Final","",Scopus,2-s2.0-85074637207
"Penman, S., Zhang, X.-J.","56914777000;8518726700;","A theoretical analysis connecting conservative accounting to the cost of capital",2020,"Journal of Accounting and Economics","69","1","101236","","",,25,"10.1016/j.jacceco.2019.101236","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85072052752&doi=10.1016%2fj.jacceco.2019.101236&partnerID=40&md5=f24d9233da91484ecd236760d445f638",Article,"Final","",Scopus,2-s2.0-85072052752
"He, S., Narayanamoorthy, G.G.","57210862374;14067667100;","Earnings acceleration and stock returns",2020,"Journal of Accounting and Economics","69","1","101238","","",,11,"10.1016/j.jacceco.2019.101238","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85071717972&doi=10.1016%2fj.jacceco.2019.101238&partnerID=40&md5=4fef927e10061c67ddccc0b7409efddc",Article,"Final","",Scopus,2-s2.0-85071717972
"Lobo, G.J., Robin, A., Wu, K.","10142124700;7101725768;57208201791;","Share repurchases and accounting conservatism",2020,"Review of Quantitative Finance and Accounting","54","2",,"699","733",,15,"10.1007/s11156-019-00804-9","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85063335184&doi=10.1007%2fs11156-019-00804-9&partnerID=40&md5=60d4c1ad72c6b2625a9b93fb03da3278",Article,"Final","",Scopus,2-s2.0-85063335184
"Levy, D.S., Frethey-Bentham, C., Cheung, W.K.S.","23985366600;36623553300;57202870785;","Asymmetric framing effects and market familiarity: experimental evidence from the real estate market",2020,"Journal of Property Research","37","1",,"85","104",,14,"10.1080/09599916.2020.1713858","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85077860725&doi=10.1080%2f09599916.2020.1713858&partnerID=40&md5=3958b66a4c6b7d98efdd3dc419210f41",Article,"Final","",Scopus,2-s2.0-85077860725
"Ismael, H.R., Kamel, H.","57201325412;26654155900;","Internal audit quality and earnings management: evidence from the UK",2020,"Managerial Auditing Journal","36","7",,"951","978",,9,"10.1108/MAJ-09-2020-2830","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85112086587&doi=10.1108%2fMAJ-09-2020-2830&partnerID=40&md5=1b22a128de5ec5ed41546db861f1e262",Article,"Final","",Scopus,2-s2.0-85112086587
"Aladwey, L.M.A.","57223873822;","The effect of equity ownership structure on non-conditional conservatism: an empirical study based on listed companies in Egypt",2020,"Journal of Financial Reporting and Accounting","19","5",,"742","771",,6,"10.1108/JFRA-04-2020-0104","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85106252927&doi=10.1108%2fJFRA-04-2020-0104&partnerID=40&md5=7764870ed966c7edb756f1c6d4efecd9",Article,"Final","",Scopus,2-s2.0-85106252927
"Paek, W.","36454815500;","Timing role of accruals and conservatism",2020,"Korean Accounting Review","45","4",,"1","39",,,"10.24056/KAR.2020.03.005","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85102179080&doi=10.24056%2fKAR.2020.03.005&partnerID=40&md5=e732aa1b336357c03d400050fb9da8b2",Article,"Final","",Scopus,2-s2.0-85102179080
"Rezaei Pitenoei, Y., Safari Gerayli, M., Abdollahi, A.","57217381491;39261237200;56681443500;","Financial reporting quality and firms’ information environment: a case of Iranian firms",2020,"International Journal of Islamic and Middle Eastern Finance and Management","14","3",,"541","560",,5,"10.1108/IMEFM-04-2019-0146","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85100147152&doi=10.1108%2fIMEFM-04-2019-0146&partnerID=40&md5=0ba3330297977270c35aca31efc97574",Article,"Final","",Scopus,2-s2.0-85100147152
"Aman, H., Beekes, W., Brown, P.","25031009400;6506236772;55537908600;","Corporate Governance and Transparency in Japan",2020,"International Journal of Accounting",,,,"","",,2,"10.1142/S1094406021500037","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85099221738&doi=10.1142%2fS1094406021500037&partnerID=40&md5=67f9ce2214933e04ed8d7de6da526103",Article,"Article in Press","All Open Access, Green",Scopus,2-s2.0-85099221738
"Cameran, M., Campa, D.","35361539900;55836022000;","Voluntary IFRS adoption by unlisted European firms: Impact on earnings quality and cost of debt",2020,"International Journal of Accounting",,,"20500134","","",,3,"10.1142/S1094406020500134","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85093967229&doi=10.1142%2fS1094406020500134&partnerID=40&md5=4a3490124a29850fa56780bda58603c1",Article,"Article in Press","",Scopus,2-s2.0-85093967229
"Conway, E.","56345721700;","Did removing prudence from the conceptual framework impact accounting conservatism?",2020,"International Journal of Banking, Accounting and Finance","11","4",,"545","587",,1,"10.1504/IJBAAF.2020.110309","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85093854988&doi=10.1504%2fIJBAAF.2020.110309&partnerID=40&md5=35f127eba32ada1ea0aec91738e873c8",Article,"Final","",Scopus,2-s2.0-85093854988
"Mejía, V.C., Suárez, J.D.A.","57211299275;57211299149;","Conceptual and analytical review of accounting reports. The need for multidimensional belonging [Revisión Conceptual Y Analítica De Los Informes Contables. La Necesidad De Pertinencia Multidimensional]",2020,"Fronteiras","9","2",,"32","52",,,"10.21664/2238-8869.2020v9i2.p32-52","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85092587836&doi=10.21664%2f2238-8869.2020v9i2.p32-52&partnerID=40&md5=2eab7e41d4a0ccb6d0ac1fbd009f07e8",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85092587836
"Alia, M.A., Abdeljawad, I., Yaaqbeh, M.","57219243919;55651420800;57219237351;","Depressing earnings management in Palestinian corporations: The role of audit quality, audit committee, and accounting conservatism",2020,"International Journal of Revenue Management","11","3",,"213","236",,13,"10.1504/IJRM.2020.109419","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85091821978&doi=10.1504%2fIJRM.2020.109419&partnerID=40&md5=5c52cf7d15a1cf681bbb81820f826c6c",Article,"Final","",Scopus,2-s2.0-85091821978
"Ding, X., Yang, Z.","57219147202;56022453000;","Monetary policy tightening, accounting information comparability and bank borrowing",2020,"China Journal of Accounting Studies","8","1",,"1","34",,,"10.1080/21697213.2020.1764200","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85091446351&doi=10.1080%2f21697213.2020.1764200&partnerID=40&md5=e2c5b6aa48d5fd4fc6ce25fc6100d5d4",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85091446351
"Wronski, P.G., Klann, R.C.","57219144507;25927175200;","Accounting conservatism and national culture",2020,"Brazilian Business Review","17","3",,"344","361",,4,"10.15728/BBR.2020.17.3.6","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85091419175&doi=10.15728%2fBBR.2020.17.3.6&partnerID=40&md5=810ab28bfca6febe41267c0d0a9af7b9",Article,"Final","All Open Access, Bronze, Green",Scopus,2-s2.0-85091419175
"Daryaei, A.A., Fattahi, Y., Hasani, R., Sadeqi, H.","55355437600;57218956791;57218954453;57930068400;","Value of cash and accounting conservatism: The role of audit quality and firm growth",2020,"Cogent Economics and Finance","8","1","1816281","","",,1,"10.1080/23322039.2020.1816281","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85090913500&doi=10.1080%2f23322039.2020.1816281&partnerID=40&md5=450f4d617518e43182b734708dead78e",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85090913500
"Hong, N.T.P., Oanh, N.T.K., Hung, N.X.","57215874883;57778577800;57208244928;","Factors affecting the application of conservatism principle in accounting of listed companies on the stock market: An empirical investigation in Vietnam",2020,"Journal of Security and Sustainability Issues","9","May",,"93","107",,,"10.9770/JSSI.2020.9.M(8)","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85089554253&doi=10.9770%2fJSSI.2020.9.M%288%29&partnerID=40&md5=cb02c81f3e8ee70a414e70e81cd173e9",Article,"Final","",Scopus,2-s2.0-85089554253
"Shen, X., Ho, K.-C., Yang, L., Wang, L.F.-S.","57214320776;57194245023;55782216000;24464609300;","Corporate social responsibility, market reaction and accounting conservatism",2020,"Kybernetes","50","6",,"1837","1872",,15,"10.1108/K-01-2020-0043","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85089190397&doi=10.1108%2fK-01-2020-0043&partnerID=40&md5=17a6c4d497dd3ad50fe0b31b28417bce",Article,"Final","",Scopus,2-s2.0-85089190397
"Menicucci, E.","57200720806;","Earnings quality: Definitions, measures, and financial reporting",2020,"Earnings Quality: Definitions, Measures, and Financial Reporting",,,,"1","147",,3,"10.1007/978-3-030-36798-5","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85089040666&doi=10.1007%2f978-3-030-36798-5&partnerID=40&md5=07f5df9c426f94c847a55ea21018182a",Book,"Final","All Open Access, Green",Scopus,2-s2.0-85089040666
"Cho, S.-Y., Kang, P.K., Lee, C., Park, C.","24337588200;56203238100;36682619000;57218263689;","Financial reporting conservatism and voluntary csr disclosure",2020,"Accounting Horizons","34","2",,"63","82",,23,"10.2308/HORIZONS-17-093","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85088529876&doi=10.2308%2fHORIZONS-17-093&partnerID=40&md5=2fafabdc63e33009ccc309044ca38dd7",Article,"Final","",Scopus,2-s2.0-85088529876
"Hasan, M., Rahman, D., Taylor, G., Oliver, B.","56489515600;57216976534;36125472400;9337289400;","Crash risk and debt maturity: evidence from Australia",2020,"International Journal of Managerial Finance","17","3",,"377","400",,8,"10.1108/IJMF-12-2019-0467","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85087550804&doi=10.1108%2fIJMF-12-2019-0467&partnerID=40&md5=88da933c4f3035c0fbb63ab3ef64ae37",Article,"Final","",Scopus,2-s2.0-85087550804
"Am-ugsorn, S., Somsoda, J., Wonglakorn, S., Someran, L.","57216755764;57216735809;57216748610;57216740216;","Corporate board attributes and accounting conservatism: Evidence from Thai firms",2020,"International Journal of Innovation, Creativity and Change","12","11",,"297","308",,1,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85084471676&partnerID=40&md5=0fbfe46409ac8e504c0769a88636fa2b",Article,"Final","",Scopus,2-s2.0-85084471676
"Chen, C.-L., Weng, P.-Y., Lin, Y.-C.","54415305400;57208105128;35242905600;","Global Financial Crisis, Institutional Ownership, and the Earnings Informativeness of Income Smoothing",2020,"Journal of Accounting, Auditing and Finance","35","1",,"53","78",,6,"10.1177/0148558X17696759","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85083771140&doi=10.1177%2f0148558X17696759&partnerID=40&md5=c854c81238948b8ba86525eaa27d0eb1",Article,"Final","",Scopus,2-s2.0-85083771140
"Al-Shaer, H., Harakeh, M.","57191615548;57204286231;","Gender Differences in Executive Compensation on British Corporate Boards: The Role of Conditional Conservatism",2020,"International Journal of Accounting",,,"2050002","","",,13,"10.1142/S109440602050002X","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85082878179&doi=10.1142%2fS109440602050002X&partnerID=40&md5=50f385619783ad8813c7043064997665",Article,"Article in Press","All Open Access, Green",Scopus,2-s2.0-85082878179
"Memon, J.A., Fei, G., Shaique, M., Usman, M., Nazir, M.I.","57215900175;57215903149;57215904605;58717472800;57190408738;","Moderating influence of audit quality on the relationship between concentrated ownership and accounting conservatism: In Pakistani listed firms: Empirical evidence from gmm technique",2020,"Journal of Critical Reviews","7","4",,"87","106",,,"10.31838/jcr.07.04.18","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85082310982&doi=10.31838%2fjcr.07.04.18&partnerID=40&md5=3dd8d21acd88fe3d18d98a7fdec76c00",Review,"Final","All Open Access, Bronze",Scopus,2-s2.0-85082310982
"Alhammad, A.H., Atqa, A.A., Latiff, A.R.A., Azman-Saini, W.N.W.","57215411183;57209176578;57208550617;7801677214;","International financial reporting standards adoption strategies effects on supply chain management, corruption and accounting quality: International evidence",2020,"International Journal of Supply Chain Management","9","1",,"962","970",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85080949889&partnerID=40&md5=b701dd6554fc8345373bf5870672c557",Article,"Final","",Scopus,2-s2.0-85080949889
"D’Augusta, C., DeAngelis, M.D.","57190119408;56565070200;","Tone concavity around expected earnings",2020,"Accounting Review","95","1",,"133","164",,20,"10.2308/accr-52448","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85079016600&doi=10.2308%2faccr-52448&partnerID=40&md5=9afce8a0c1e38c87b99017bd74ee0ca4",Article,"Final","",Scopus,2-s2.0-85079016600
"Alkhafaji, A.A., Kbelah, S.I., Al-Fadhel, M.M.A.","57214133493;57203466299;57214119038;","The relationship between accounting conservatism and efficiency of investment decisions in light of managerial ownership: The case of the tourism industry in Jordan",2020,"African Journal of Hospitality, Tourism and Leisure","9","1",,"1","20",,1,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85078261220&partnerID=40&md5=cddc4624ec0f86293969607316d8cd21",Article,"Final","",Scopus,2-s2.0-85078261220
"Hamdan, A.M.M.","56825295800;","Audit committee characteristics and earnings conservatism in banking sector: Empirical study from GCC",2020,"Afro-Asian Journal of Finance and Accounting","10","1",,"1","23",,9,"10.1504/AAJFA.2020.104401","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85077842132&doi=10.1504%2fAAJFA.2020.104401&partnerID=40&md5=fc90acb9e3a772b809ff29ce4abd7a4d",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85077842132
"Aly Zaher, N., Mohamed, E.K.A., Basuony, M.A.K.","57213175556;56082184400;56082906100;","The effect of timely loss recognition and accrual quality on corporate bond spread: The influence of legal and financial institutions",2020,"Journal of International Financial Markets, Institutions and Money","64",,"101171","","",,6,"10.1016/j.intfin.2019.101171","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85077643096&doi=10.1016%2fj.intfin.2019.101171&partnerID=40&md5=0c6279167234258af54a8ce33cf18a75",Article,"Final","",Scopus,2-s2.0-85077643096
"Hong, S.","57190032721;","Corporate social responsibility and accounting conservatism",2020,"International Journal of Economics and Business Research","19","1",,"1","18",,21,"10.1504/IJEBR.2020.103883","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85076207778&doi=10.1504%2fIJEBR.2020.103883&partnerID=40&md5=02107b6ab454ed1b326e41da98d6358f",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85076207778
"Seok, S.I., Cho, H., Ryu, D.","57193698029;58188015300;35280774000;","The information content of funds from operations and net income in real estate investment trusts",2020,"North American Journal of Economics and Finance","51",,"101063","","",,6,"10.1016/j.najef.2019.101063","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85073229012&doi=10.1016%2fj.najef.2019.101063&partnerID=40&md5=44463378a1aa649fb9d1a660e43bf6bd",Article,"Final","",Scopus,2-s2.0-85073229012
"Liang, C.C., Troy, C., Rouyer, E.","24385287800;7003412122;57189255848;","U.S. uncertainty and Asian stock prices: Evidence from the asymmetric NARDL model",2020,"North American Journal of Economics and Finance","51",,"101046","","",,61,"10.1016/j.najef.2019.101046","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85072626013&doi=10.1016%2fj.najef.2019.101046&partnerID=40&md5=f3d002ade518ea7a3d6468d1d6096d79",Article,"Final","",Scopus,2-s2.0-85072626013
"Jia, Y., Popova, I., Simkins, B., Emma Wang, Q.","57203284046;12447058500;6603278677;57208057694;","Second and higher moments of fundamentals: A literature review",2020,"European Financial Management","26","1",,"216","237",,1,"10.1111/eufm.12215","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85063674414&doi=10.1111%2feufm.12215&partnerID=40&md5=0ba4641331ef787e119d2cedf7651cff",Article,"Final","",Scopus,2-s2.0-85063674414
"Barhamzaid, Z.A.A.","57212087619;","Unconditional conservatism under the Chinese version of IFRS",2019,"China Journal of Accounting Research","12","4",,"395","409",,3,"10.1016/j.cjar.2019.11.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85075894656&doi=10.1016%2fj.cjar.2019.11.002&partnerID=40&md5=c12d593bcd239ce000708887fec14f8f",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85075894656
"Guo, Y., Huang, M.","57074244700;57200602421;","Media heterogeneity and post-earnings announcement drift: evidence from China",2019,"Accounting and Finance","59","5",,"3223","3252",,4,"10.1111/acfi.12570","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85074973313&doi=10.1111%2facfi.12570&partnerID=40&md5=a4b4430777ef3823a4df00c05be182be",Article,"Final","",Scopus,2-s2.0-85074973313
"Muttakin, M.B., Khan, A., Tanewski, G.","55218130200;55473402600;8059080000;","CFO tenure, CFO board membership and accounting conservatism",2019,"Journal of Contemporary Accounting and Economics","15","3","100165","","",,23,"10.1016/j.jcae.2019.100165","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85074508388&doi=10.1016%2fj.jcae.2019.100165&partnerID=40&md5=d0fbf535df9428f4449d6d43115f025e",Article,"Final","",Scopus,2-s2.0-85074508388
"Kothari, S.P., Wasley, C.","7102665346;6507362682;","Commemorating the 50-Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years",2019,"Journal of Accounting Research","57","5",,"1117","1159",,11,"10.1111/1475-679X.12287","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85073977506&doi=10.1111%2f1475-679X.12287&partnerID=40&md5=0faff577c516a2d000eac7fb3f49ceff",Article,"Final","",Scopus,2-s2.0-85073977506
"Albuquerque, A., Chen, B., Dong, Q., Riedl, E.J.","26538622200;57269259400;57211433498;6701659485;","Ex Post Settling Up in Cash Compensation: New Evidence",2019,"Contemporary Accounting Research","36","4",,"2283","2318",,4,"10.1111/1911-3846.12503","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85073970608&doi=10.1111%2f1911-3846.12503&partnerID=40&md5=78db95fbd26fccff3b34060d57f10b94",Article,"Final","",Scopus,2-s2.0-85073970608
"Chung, Y.P., Hong, H.A., Kim, S.T.","7404387630;55894289400;57209741376;","What causes the asymmetric correlation in stock returns?",2019,"Journal of Empirical Finance","54",,,"190","212",,4,"10.1016/j.jempfin.2019.10.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85072960324&doi=10.1016%2fj.jempfin.2019.10.001&partnerID=40&md5=6ec117eee05a658baa32ab6d539d8f3b",Article,"Final","",Scopus,2-s2.0-85072960324
"Fuad, F., Juliarto, A., Harto, P.","57195477335;56089900100;57195942060;","Does IFRS convergence really increase accounting qualities? Emerging market evidence",2019,"Journal of Economics, Finance and Administrative Science","24","48",,"205","220",,16,"10.1108/JEFAS-10-2018-0099","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85075598327&doi=10.1108%2fJEFAS-10-2018-0099&partnerID=40&md5=19ba2ebf361b558e0bb9aa640119c497",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85075598327
"Riahi, O., Khoufi, W.","54411039600;57188851643;","Understanding IFRS adoption: Consideration of the institutional dimension through a behavioral context",2019,"Journal of Applied Accounting Research","20","4",,"543","570",,9,"10.1108/JAAR-02-2017-0034","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85073986226&doi=10.1108%2fJAAR-02-2017-0034&partnerID=40&md5=f737652291dd1e3226fa31a2c441a897",Article,"Final","",Scopus,2-s2.0-85073986226
"Leung, N.W., Liu, J.J., Wong, B.","55822709000;57197828307;57191253866;","The emergence of second-tier auditors in China: analysis of audit fee premium and audit quality*",2019,"Asia-Pacific Journal of Accounting and Economics","26","6",,"684","708",,7,"10.1080/16081625.2017.1404920","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85035133220&doi=10.1080%2f16081625.2017.1404920&partnerID=40&md5=518ddabd1567589a061ac22f914736cb",Article,"Final","",Scopus,2-s2.0-85035133220
"Khan, U., Lo, A.K.","56045094300;55463805000;","Bank lending standards and borrower accounting conservatism",2019,"Management Science","65","11",,"5337","5359",,12,"10.1287/mnsc.2018.3094","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85075393412&doi=10.1287%2fmnsc.2018.3094&partnerID=40&md5=d8e022addc57ee98b24a601d083960a6",Article,"Final","",Scopus,2-s2.0-85075393412
"Christoffersen, J., Stæhr, S.","55181885800;57211514486;","Individual risk tolerance and herding behaviors in financial forecasts",2019,"European Financial Management","25","5",,"1348","1377",,8,"10.1111/eufm.12231","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85074259063&doi=10.1111%2feufm.12231&partnerID=40&md5=0ef40a19e8c9e908a824da06526754bb",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85074259063
"Roychowdhury, S., Shroff, N., Verdi, R.S.","56235306100;55705464400;12801334700;","The effects of financial reporting and disclosure on corporate investment: A review",2019,"Journal of Accounting and Economics","68","2-3","101246","","",,206,"10.1016/j.jacceco.2019.101246","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85071293132&doi=10.1016%2fj.jacceco.2019.101246&partnerID=40&md5=7eaeabf578c87b3c3715d32d651d4540",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85071293132
"Melgarejo, M.","56372869400;","The impact of corporate governance on earnings quality: evidence from Peru",2019,"Journal of Accounting in Emerging Economies","9","4",,"527","541",,8,"10.1108/JAEE-12-2018-0138","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85073545224&doi=10.1108%2fJAEE-12-2018-0138&partnerID=40&md5=00b72f46769e3771729173ad297de3d8",Article,"Final","",Scopus,2-s2.0-85073545224
"Isaboke, C., Chen, Y.","57211374696;35110957100;","IFRS adoption, value relevance and conditional conservatism: evidence from China",2019,"International Journal of Accounting and Information Management","27","4",,"529","546",,26,"10.1108/IJAIM-09-2018-0101","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85073673090&doi=10.1108%2fIJAIM-09-2018-0101&partnerID=40&md5=e780afa930c68a8237a9adf6ca5e65cb",Article,"Final","All Open Access, Bronze, Green",Scopus,2-s2.0-85073673090
"Shaqqour, O.F.","57214668111;","The impact of accounting performance on structure of ownership and accounting conservatism, case of Jordan",2019,"Academy of Strategic Management Journal","18","5",,"","",,3,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85078897304&partnerID=40&md5=d4352425e66d9f7208c70240946d9224",Article,"Final","",Scopus,2-s2.0-85078897304
"Chi, H.-Y., Weng, T.-C., Chen, G.-Z., Chen, S.-P.","36842170000;55986274800;36140274900;14044745200;","Do political connections affect the conservative financial reporting of family firms?",2019,"Sustainability (Switzerland)","11","20","5563","","",,2,"10.3390/su11205563","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85073952099&doi=10.3390%2fsu11205563&partnerID=40&md5=1200e5c82062f875d74a26dfcdbaa3d5",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85073952099
"Im, C., Nam, G.","57191163077;26634200600;","Does ethical behavior of management influence financial reporting quality?",2019,"Sustainability (Switzerland)","11","20","5765","","",,4,"10.3390/su11205765","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85073769861&doi=10.3390%2fsu11205765&partnerID=40&md5=20a4649f8a950aafba2d8737fc15cbc6",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85073769861
"Burke, Q.L., Eaton, T.V., Wang, M.","57191570411;7006683632;57194184060;","Trade liberalization and conditional accounting conservatism: evidence from import competition",2019,"Review of Quantitative Finance and Accounting","53","3",,"811","844",,5,"10.1007/s11156-018-0767-9","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85055933295&doi=10.1007%2fs11156-018-0767-9&partnerID=40&md5=20ba51fb5db9dfce8f44aa87e683f49a",Article,"Final","",Scopus,2-s2.0-85055933295
"Cunningham, L.M., Stein, S.E., Wright, N.S.","57125612700;57188739800;57193153611;","Initial evidence of U.S. audit partner identification in form AP shows limited impact on audit quality",2019,"Current Issues in Auditing","13","2",,"P1","P11",,,"10.2308/ciia-52431","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85080855383&doi=10.2308%2fciia-52431&partnerID=40&md5=30a54071b19bd9248b5f8a2fdde49112",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85080855383
"Khalifa, M., Zouaoui, H., Ben Othman, H., Hussainey, K.","56382090700;57203618072;57221643920;16444230900;","Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets",2019,"Journal of International Accounting, Auditing and Taxation","36",,"100272","","",,10,"10.1016/j.intaccaudtax.2019.100272","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85071689702&doi=10.1016%2fj.intaccaudtax.2019.100272&partnerID=40&md5=fb700722c59765171f0c89239f6ff53a",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85071689702
"Basu, S., Liang, Y.","7403656354;57225894096;","Director–Liability–Reduction Laws and Conditional Conservatism",2019,"Journal of Accounting Research","57","4",,"889","917",,36,"10.1111/1475-679X.12267","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85068591027&doi=10.1111%2f1475-679X.12267&partnerID=40&md5=675eddbdfae60f370e7e43beef9d0ec4",Article,"Final","",Scopus,2-s2.0-85068591027
"Choi, J., Thompson, L., Williams, J.","55722509200;57214258052;55670364000;","Asymmetric Learning from Prices and Post-Earnings-Announcement Drift",2019,"Contemporary Accounting Research","36","3",,"1724","1750",,1,"10.1111/1911-3846.12477","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85067434764&doi=10.1111%2f1911-3846.12477&partnerID=40&md5=db9132b2ccfdce634c5a422cda6b7d6e",Article,"Final","",Scopus,2-s2.0-85067434764
"Li, S., Zhan, X.","24471845800;57211062574;","Product market threats and stock crash risk",2019,"Management Science","65","9",,"4011","4031",,65,"10.1287/mnsc.2017.3016","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85067184519&doi=10.1287%2fmnsc.2017.3016&partnerID=40&md5=002e86d160ffb212a0849a6a17e11507",Article,"Final","",Scopus,2-s2.0-85067184519
"Ha, J.","57189506711;","Agency costs of free cash flow and conditional conservatism",2019,"Advances in Accounting","46",,"100417","","",,3,"10.1016/j.adiac.2019.04.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85064821517&doi=10.1016%2fj.adiac.2019.04.002&partnerID=40&md5=1f7cf44a09457a0aa4b75f76099e65f3",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85064821517
"Almutairi, A.R., Quttainah, M.A.","35076984300;55851358500;","Corporate governance and accounting conservatism in Islamic banks",2019,"Thunderbird International Business Review","61","5",,"745","764",,17,"10.1002/tie.22063","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85064515824&doi=10.1002%2ftie.22063&partnerID=40&md5=0c91502e4bbd1ccefe08ae30f59e4f3a",Article,"Final","",Scopus,2-s2.0-85064515824
"Kim, J.B., Nekrasov, A., Shroff, P.K., Simon, A.","57189367818;35269362600;6701810436;37023520100;","Valuation Implications of Unconditional Accounting Conservatism: Evidence from Analysts' Target Prices",2019,"Contemporary Accounting Research","36","3",,"1669","1698",,6,"10.1111/1911-3846.12465","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85064038873&doi=10.1111%2f1911-3846.12465&partnerID=40&md5=56a7acfc7cd8c381a9c2f1bdb16a4bbe",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85064038873
"Yildiz, Y., Karan, M.B., Ozkan, A.","57207566044;7003474008;13402757900;","Is conservative reporting attractive to foreign institutional investors? Evidence from an emerging market",2019,"European Journal of Finance","25","12",,"1099","1121",,5,"10.1080/1351847X.2018.1561481","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85059354405&doi=10.1080%2f1351847X.2018.1561481&partnerID=40&md5=75d33773ba20257c0284cffef8559fd7",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85059354405
"D’Augusta, C., Redigolo, G.","57190119408;56781535500;","Do firms use early guidance to disclose the effect of conservatism on future earnings?",2019,"Review of Accounting and Finance","18","3",,"432","455",,1,"10.1108/RAF-09-2018-0203","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85068361633&doi=10.1108%2fRAF-09-2018-0203&partnerID=40&md5=68a27ac741c21b808e11901b304dc9a3",Article,"Final","",Scopus,2-s2.0-85068361633
"Salehi, M., Sehat, M.","57189446351;57285788300;","Debt maturity structure, institutional ownership and accounting conservatism: Evidence from Iranian listed companies",2019,"Asian Journal of Accounting Research","4","1",,"35","51",,12,"10.1108/AJAR-05-2018-0001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85116502658&doi=10.1108%2fAJAR-05-2018-0001&partnerID=40&md5=9351d0befe51533e744d09eb4f7a0657",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85116502658
"Gong, G., Li, Y., Zhou, L.","23992045100;14045295100;55710697400;","Do management earnings forecasts fully reflect information in past earnings changes?",2019,"International Journal of Accounting and Information Management","27","3",,"373","406",,,"10.1108/IJAIM-11-2017-0144","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85073597151&doi=10.1108%2fIJAIM-11-2017-0144&partnerID=40&md5=e0041c46441dac5d0bd0d82257bbf228",Article,"Final","",Scopus,2-s2.0-85073597151
"Amir, E., Guan, Y., Livne, G.","7004440694;16024282900;16024806800;","Abnormal fees and timely loss recognition-a long- term perspective",2019,"Auditing","38","3",,"1","22",,5,"10.2308/ajpt-52348","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85067560080&doi=10.2308%2fajpt-52348&partnerID=40&md5=d2c0fecf1c3ed9cf5da01b4192a013e0",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85067560080
"Kwon, S.Y., Na, K., Park, J.","8679747100;57189234383;56933449700;","The economic effects of IFRS adoption in Korea*",2019,"Asia-Pacific Journal of Accounting and Economics","26","4",,"321","361",,19,"10.1080/16081625.2017.1298454","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85015713451&doi=10.1080%2f16081625.2017.1298454&partnerID=40&md5=decf74ebfc71c6710297d012dcf06db8",Article,"Final","",Scopus,2-s2.0-85015713451
"Kim, M.S., Dandu, J., Iren, P.","55906692800;56323939800;56495457700;","The effect of SOX on audit quality",2019,"Journal of Financial Crime","26","3",,"897","909",,3,"10.1108/JFC-08-2018-0088","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85070400876&doi=10.1108%2fJFC-08-2018-0088&partnerID=40&md5=82975b80cee8fadcae747741ea06ed28",Article,"Final","",Scopus,2-s2.0-85070400876
"Barragato, C.A.","6507728420;","The impact of accounting regulation on non-profit revenue recognition",2019,"Journal of Applied Accounting Research","20","2",,"190","206",,2,"10.1108/JAAR-03-2017-0041","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85065432479&doi=10.1108%2fJAAR-03-2017-0041&partnerID=40&md5=f3d8d1d24f7f2169f075ed1cb3833804",Article,"Final","",Scopus,2-s2.0-85065432479
"Sari, E., Sarumpaet, S.","57210121047;57202338355;","Conservatism under IFRS in Indonesia",2019,"International Journal of Scientific and Technology Research","8","6",,"16","21",,1,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85069434922&partnerID=40&md5=c5e2a3c1dad71eab0b28eb430f01e4fc",Article,"Final","",Scopus,2-s2.0-85069434922
"Lin, S., Riccardi, W.N., Wang, C., Hopkins, P.E., Kabureck, G.","57223830668;55490972700;57193499774;35573471300;57208390209;","Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability",2019,"Contemporary Accounting Research","36","2",,"588","628",,38,"10.1111/1911-3846.12475","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85064620075&doi=10.1111%2f1911-3846.12475&partnerID=40&md5=f61bd633e7d1f2e98f35afef10af1162",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85064620075
"Cade, N.L., Koonce, L., Mendoza, K.I., Rees, L., Tokar, M.B.","57201383502;6602258925;57208339591;7101908814;57189847868;","Assets and Liabilities: When Do They Exist?",2019,"Contemporary Accounting Research","36","2",,"553","587",,3,"10.1111/1911-3846.12479","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85064552023&doi=10.1111%2f1911-3846.12479&partnerID=40&md5=a8863ba0fd6fbc06a4da3d38fd9b92e2",Article,"Final","",Scopus,2-s2.0-85064552023
"Karuna, C.","16316003000;","Capital markets research in accounting: Lessons learnt and future implications",2019,"Pacific Basin Finance Journal","55",,,"161","168",,2,"10.1016/j.pacfin.2019.03.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85063263240&doi=10.1016%2fj.pacfin.2019.03.001&partnerID=40&md5=03dd64943d7bbb3e1e5fbca093c84e5d",Article,"Final","",Scopus,2-s2.0-85063263240
"Breuer, M., Windisch, D.","57201856602;57225243207;","Investment Dynamics and Earnings-Return Properties: A Structural Approach",2019,"Journal of Accounting Research","57","3",,"639","674",,11,"10.1111/1475-679X.12253","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85061564289&doi=10.1111%2f1475-679X.12253&partnerID=40&md5=aff3d891437544f48245ec3e60bebad8",Article,"Final","",Scopus,2-s2.0-85061564289
"Dong, Y., Lubberink, M., Diandian, M.A., Tippett, M.","55898612800;15728008400;57208324129;10145141400;","Earnings Momentum, Adaptation Value, and Nonlinearities in the Valuation of Chinese Equity Stocks",2019,"Abacus","55","2",,"333","361",,,"10.1111/abac.12145","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85061297598&doi=10.1111%2fabac.12145&partnerID=40&md5=631869945bbe99c24a9f0fac8cb07fcc",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85061297598
"Artikis, P.G., Papanastasopoulos, G.A.","21734457600;16241947600;","Asymmetries in the persistence and pricing of cash flows: Evidence from the United Kingdom",2019,"Journal of Economic Asymmetries","19",,"e00113","","",,2,"10.1016/j.jeca.2019.e00113","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85060251577&doi=10.1016%2fj.jeca.2019.e00113&partnerID=40&md5=a8f58a8bd6c90e88ede1dd7f4f5c4a38",Article,"Final","",Scopus,2-s2.0-85060251577
"Franke, B., Müller, S.","57193859234;57194592030;","Private Debt and Timely Loss Recognition",2019,"European Accounting Review","28","3",,"423","450",,9,"10.1080/09638180.2018.1476168","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85047665724&doi=10.1080%2f09638180.2018.1476168&partnerID=40&md5=89352e0cceede95b0c5837cd0645ee52",Article,"Final","",Scopus,2-s2.0-85047665724
"Lo, M.H., Xie, W., Xu, L.E.","7101897440;55329728300;23485134000;","Assessing investors’ earnings expectations: the contextual usefulness of composite forecasts",2019,"Asia-Pacific Journal of Accounting and Economics","26","3",,"223","240",,,"10.1080/16081625.2018.1491316","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85049641655&doi=10.1080%2f16081625.2018.1491316&partnerID=40&md5=3224cacbf78d772d8f8f3192c30b0242",Article,"Final","",Scopus,2-s2.0-85049641655
"Ben Rejeb Attia, M., Lassoued, N., Sassi, H.","55918148800;55428304200;55918690700;","Financial reporting timeliness and the value relevance of earnings: Evidence from banks in the MENA countries",2019,"International Trade Journal","33","3",,"277","301",,14,"10.1080/08853908.2018.1459212","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85046030165&doi=10.1080%2f08853908.2018.1459212&partnerID=40&md5=a8a5e7edf39f7bb7ad0d402ebb1f0066",Article,"Final","",Scopus,2-s2.0-85046030165
"Stein, S.E.","57188739800;","Auditor industry specialization and accounting estimates: Evidence from asset impairments",2019,"Auditing","38","2",,"207","234",,28,"10.2308/ajpt-52231","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85070112746&doi=10.2308%2fajpt-52231&partnerID=40&md5=732c8df642ae2719ec6a0daa4451675d",Article,"Final","",Scopus,2-s2.0-85070112746
"Yiqiang Jin, J., Kanagaretnam, K., Liu, Y., Lobo, G.J.","55230691400;7801501072;57203437156;10142124700;","Economic policy uncertainty and bank earnings opacity",2019,"Journal of Accounting and Public Policy","38","3",,"199","218",,34,"10.1016/j.jaccpubpol.2019.05.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85066847270&doi=10.1016%2fj.jaccpubpol.2019.05.002&partnerID=40&md5=09050fcc521a8da1dc200ed91cd0d3e1",Article,"Final","",Scopus,2-s2.0-85066847270
"Oad Rajput, S.K., Wongchoti, U., Chen, J., Faff, R.","57208849115;12042256400;57141016500;7004286307;","Is Financial Flexibility a Priced Factor in the Stock Market?",2019,"Financial Review","54","2",,"345","375",,5,"10.1111/fire.12170","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85064334967&doi=10.1111%2ffire.12170&partnerID=40&md5=d0fd7e3bd6d7b887034608763f6aa382",Article,"Final","",Scopus,2-s2.0-85064334967
"Pirveli, E., Zimmermann, J.","57217070135;14623446400;","Do wealthy economies have better accounting quality? International evidence",2019,"Journal of Corporate Accounting and Finance","30","2",,"92","110",,1,"10.1002/jcaf.22382","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85110488815&doi=10.1002%2fjcaf.22382&partnerID=40&md5=029355d6891cef97bee5539b7088a612",Review,"Final","",Scopus,2-s2.0-85110488815
"Hong, H.A., Kim, Y., Lobo, G.J.","55894289400;58161617000;10142124700;","Does Financial Reporting Conservatism Mitigate Underinvestment?",2019,"Journal of Accounting, Auditing and Finance","34","2",,"258","283",,4,"10.1177/0148558X17719786","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85083803555&doi=10.1177%2f0148558X17719786&partnerID=40&md5=6f827eb6d60cd36f38874387c96cd77b",Article,"Final","",Scopus,2-s2.0-85083803555
"Cičak, J., Vašiček, D.","57208794870;55339421200;","Determining the Level of Accounting Conservatism through the Fuzzy Logic System",2019,"Business Systems Research","10","1",,"88","101",,6,"10.2478/bsrj-2019-0007","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85065819103&doi=10.2478%2fbsrj-2019-0007&partnerID=40&md5=66a61264c6db9386c5a69f71c53e9b2e",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85065819103
"Hu, C., Jiang, W.","55802284600;55349121800;","Managerial risk incentives and accounting conservatism",2019,"Review of Quantitative Finance and Accounting","52","3",,"781","813",,16,"10.1007/s11156-018-0726-5","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85063646748&doi=10.1007%2fs11156-018-0726-5&partnerID=40&md5=6241dad1f267bfd5679cf03fbf5e1878",Article,"Final","",Scopus,2-s2.0-85063646748
"Sun, S.L., Habib, A., Huang, H.J.","57206657504;8524353500;56138888400;","Tournament incentives and stock price crash risk: Evidence from China",2019,"Pacific Basin Finance Journal","54",,,"93","117",,28,"10.1016/j.pacfin.2019.02.005","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85061780991&doi=10.1016%2fj.pacfin.2019.02.005&partnerID=40&md5=d0923ab771950a152bf8ded7e19a467d",Article,"Final","",Scopus,2-s2.0-85061780991
"Fargher, N., Wee, M.","15032257300;8618147800;","The impact of Ball and Brown (1968) on generations of research",2019,"Pacific Basin Finance Journal","54",,,"55","72",,4,"10.1016/j.pacfin.2019.01.006","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85060972671&doi=10.1016%2fj.pacfin.2019.01.006&partnerID=40&md5=73c4dcc22e98dd9d2a05b4d2d3c63495",Article,"Final","",Scopus,2-s2.0-85060972671
"Hsieh, C.-C., Ma, Z., Novoselov, K.E.","55243608400;56658904400;36714149800;","Accounting conservatism, business strategy, and ambiguity",2019,"Accounting, Organizations and Society","74",,,"41","55",,23,"10.1016/j.aos.2018.08.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85052992794&doi=10.1016%2fj.aos.2018.08.001&partnerID=40&md5=185d04efaada4c58f75fa003a968cea0",Article,"Final","",Scopus,2-s2.0-85052992794
"Manawadu, I., Che Azmi, A., Mohamed, A.","57221769853;56515352800;57207624298;","Moderating effect of IFRS adoption on FDI and conditional accounting conservatism in South Asia",2019,"Journal of Accounting in Emerging Economies","9","1",,"51","74",,9,"10.1108/JAEE-03-2017-0035","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85062678901&doi=10.1108%2fJAEE-03-2017-0035&partnerID=40&md5=3614816de01c962277ba51e6a1e320d0",Article,"Final","",Scopus,2-s2.0-85062678901
"Zhang, X., Gao, S., Zeng, Y.","56380670800;8261033900;57208012932;","An empirical study of the relationship between accounting conservatism and executive compensation-performance sensitivity",2019,"International Journal of Accounting and Information Management","27","1",,"130","150",,10,"10.1108/IJAIM-01-2018-0002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85063586344&doi=10.1108%2fIJAIM-01-2018-0002&partnerID=40&md5=b10e2e579cd4fa7f061d6bb647188bf9",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85063586344
"Tuggle, C.S., Bierman, L.","34973461100;6602659717;","COMMENTARY ON “HAVE YOU BEEN SERVED? EXTENDING THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY AND LAWSUITS,” BY BARNETT, HARTMANN, AND SALOMON",2019,"Academy of Management Discoveries","5","1",,"93","94",,,"10.5465/amd.2018.0175","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85152408944&doi=10.5465%2famd.2018.0175&partnerID=40&md5=a50c161a68d6a86c95d333223684adaf",Note,"Final","",Scopus,2-s2.0-85152408944
"Bjornsen, M., Do, C., Omer, T.C.","57211456582;57205191875;6506254393;","The influence of country-level religiosity on accounting conservatism",2019,"Journal of International Accounting Research","18","1",,"1","26",,12,"10.2308/jiar-52270","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85074044630&doi=10.2308%2fjiar-52270&partnerID=40&md5=8e0945f8c52013d0b09e9a4bb71ed372",Article,"Final","",Scopus,2-s2.0-85074044630
"Liu, M.","57197707762;","Accruals, managerial operating decisions, and firm growth: Implications for tests of earnings management",2019,"Journal of Management Accounting Research","31","1",,"153","193",,5,"10.2308/jmar-52029","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85069742321&doi=10.2308%2fjmar-52029&partnerID=40&md5=4b12973489c1dbdd161e08bf07c39005",Article,"Final","",Scopus,2-s2.0-85069742321
"Berger, P.G., Ham, C.G., Kaplan, Z.R.","7402866124;57194549528;57208258220;","Do analysts say anything about earnings without revising their earnings forecasts?",2019,"Accounting Review","94","2",,"29","52",,7,"10.2308/accr-52164","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85064243476&doi=10.2308%2faccr-52164&partnerID=40&md5=e0833abe3943cc8f676ee36f31e650fa",Article,"Final","",Scopus,2-s2.0-85064243476
"Ribeiro, A., Shan, Y., Taylor, S.","57207964769;55208929600;55462787400;","Non-GAAP Earnings and the Earnings Quality Trade-off",2019,"Abacus","55","1",,"6","41",,17,"10.1111/abac.12150","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85063388937&doi=10.1111%2fabac.12150&partnerID=40&md5=5ec5cbf80448e8bc20b6ae7c84035b9d",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85063388937
"Fullana, O., González, M., Toscano, D.","55935970900;55193658700;55935958000;","The Effects of IFRS Adoption on the Unconditional Conservatism of Spanish Listed Companies",2019,"Australian Accounting Review","29","1",,"193","207",,3,"10.1111/auar.12257","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85063218776&doi=10.1111%2fauar.12257&partnerID=40&md5=39b224b57790d59fd2e19e698ed3c74c",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85063218776
"Hutagaol-Martowidjojo, Y., Valentincic, A., Warganegara, D.L.","56820129900;6508319650;8675265200;","Earnings Quality and Market Values of Indonesian Listed Firms",2019,"Australian Accounting Review","29","1",,"95","111",,16,"10.1111/auar.12234","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85063211599&doi=10.1111%2fauar.12234&partnerID=40&md5=41a6b34fbfa58856b1865dde5f1388d9",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85063211599
"Liu, S.","56923928500;","The impact of ownership structure on conditional and unconditional conservatism in China: Some new evidence",2019,"Journal of International Accounting, Auditing and Taxation","34",,,"49","68",,9,"10.1016/j.intaccaudtax.2019.02.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85062081459&doi=10.1016%2fj.intaccaudtax.2019.02.003&partnerID=40&md5=77a775b0e7a8a9d7b6a33dd1d7cbab75",Article,"Final","",Scopus,2-s2.0-85062081459
"Enache, L., García-Meca, E.","56544491400;55902968800;","Board Composition and Accounting Conservatism: The Role of Business Experts, Support Specialist and Community Influentials",2019,"Australian Accounting Review","29","1",,"252","265",,7,"10.1111/auar.12279","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85058401073&doi=10.1111%2fauar.12279&partnerID=40&md5=17038386e9b4e106d6fb35e52cd4a3d7",Article,"Final","",Scopus,2-s2.0-85058401073
"Khurana, I.K., Wang, W.","6701350734;57200076816;","International Mergers and Acquisitions Laws, the Market for Corporate Control, and Accounting Conservatism",2019,"Journal of Accounting Research","57","1",,"241","290",,24,"10.1111/1475-679X.12247","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85057861505&doi=10.1111%2f1475-679X.12247&partnerID=40&md5=27c4e47a45fcdf10d5d23c8e666c5692",Article,"Final","",Scopus,2-s2.0-85057861505
"Rubin, A., Segal, D.","17136190700;8662088500;","Directors skill and financial reporting quality",2019,"Journal of Business Finance and Accounting","46","3-4",,"457","493",,12,"10.1111/jbfa.12359","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85057626459&doi=10.1111%2fjbfa.12359&partnerID=40&md5=7e710138d37a030b32c2f7c5d508780e",Article,"Final","",Scopus,2-s2.0-85057626459
"Garcia-Blandon, J., Argilés-Bosch, J.M., Ravenda, D.","36141689700;23468738600;56306301000;","Is there a gender effect on the quality of audit services?",2019,"Journal of Business Research","96",,,"238","249",,28,"10.1016/j.jbusres.2018.11.024","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85057033214&doi=10.1016%2fj.jbusres.2018.11.024&partnerID=40&md5=b9ea6e4c4248bb37f45649d3f979ded9",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85057033214
"Hemmer, T., Labro, E.","6603506996;56553304000;","Management by the Numbers: A Formal Approach to Deriving Informational and Distributional Properties of “Unmanaged” Earnings",2019,"Journal of Accounting Research","57","1",,"5","51",,18,"10.1111/1475-679X.12249","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85056781984&doi=10.1111%2f1475-679X.12249&partnerID=40&md5=f6755df73444fd6938f5a65bf2bf5fba",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85056781984
"Liu, S.","55778919600;","Earnings management and institutional investor trading prior to earnings announcements",2019,"China Finance Review International","9","1",,"22","50",,6,"10.1108/CFRI-01-2018-0010","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85047124092&doi=10.1108%2fCFRI-01-2018-0010&partnerID=40&md5=659249ed04d6307d1192db2a6b0520cd",Article,"Final","",Scopus,2-s2.0-85047124092
"Newton, N.J.","55805174700;","When analysts speak, do auditors listen?",2019,"Auditing","38","1",,"221","245",,13,"10.2308/ajpt-52059","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85063659981&doi=10.2308%2fajpt-52059&partnerID=40&md5=23f26ad7066e1b5339093707c0521f31",Article,"Final","",Scopus,2-s2.0-85063659981
"Ball, R., Brown, P.","24371709600;55537908600;","Ball and Brown (1968) after fifty years",2019,"Pacific Basin Finance Journal","53",,,"410","431",,21,"10.1016/j.pacfin.2018.12.008","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85059284514&doi=10.1016%2fj.pacfin.2018.12.008&partnerID=40&md5=a7827ca708828649e1bbfbc0c1ce2990",Article,"Final","",Scopus,2-s2.0-85059284514
"Do, C., Nabar, S.","57205191875;55929101900;","Macroeconomic effects of aggregate accounting conservatism: A cross-country analysis",2019,"Journal of International Financial Management and Accounting","30","1",,"83","107",,5,"10.1111/jifm.12093","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85058963114&doi=10.1111%2fjifm.12093&partnerID=40&md5=139037bfe144f3620b844365b30e6fc1",Article,"Final","",Scopus,2-s2.0-85058963114
"Paget-Blanc, E., Casta, J.-F., Diaye, M.-A.","14013302900;36715827500;8360323100;","The determinants of the policy for provisioning loans granted by Multilateral Development Banks [Les déterminants de la politique de provisionnement des prêts accordés par les Banques Multilatérales de Développement]",2019,"Gestion 2000","36","6",,"101","123",,,"10.3917/g2000.366.0101","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85165972308&doi=10.3917%2fg2000.366.0101&partnerID=40&md5=7917a24f02e0607c117ff0ca9e3c0747",Article,"Final","",Scopus,2-s2.0-85165972308
"Mohammed, R.A., Abdulaali, B.A.K., Khuzaae, M.H.A.","57224744255;57224724929;57207941180;","Accounting Conservatism and the Cost of Debt: Evidence from Iraq",2019,"ARPN Journal of Engineering and Applied Sciences","14","2",,"5437","5442",,,"10.36478/JEASCI.2019.5437.5442","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85108240142&doi=10.36478%2fJEASCI.2019.5437.5442&partnerID=40&md5=f42b8fb04675de1dc14e4d7ae757f68b",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85108240142
"Zhang, C., Rasiah, R., Cheong, K.C.","57218183125;6603796397;23990024000;","Governing corporate tax management: The role of state ownership, institutions and markets in China",2019,"Governing Corporate Tax Management: The Role of State Ownership, Institutions and Markets in China",,,,"1","186",,1,"10.1007/978-981-13-9829-2","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85085813645&doi=10.1007%2f978-981-13-9829-2&partnerID=40&md5=3acdfd5bf548babf003b7327c544b07c",Book,"Final","",Scopus,2-s2.0-85085813645
"Cardona Montoya, J.C., Gómez Sánchez, A.F., Cano Morales, A.M.","57196706526;57216930730;57193389204;","The impact of international financial reporting standards on accounting quality: Evidence from Latin America and the Caribbean [Impacto de los estándares internacionales de información financiera en la calidad contable: Evidencia desde Latinoamérica y el Caribe]",2019,"Contaduria y Administracion","64","4",,"","",,3,"10.22201/FCA.24488410E.2018.1669","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85085321971&doi=10.22201%2fFCA.24488410E.2018.1669&partnerID=40&md5=2fdff69990c141d9be60596e789243ac",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85085321971
"Mi, L.S., You, Y.-Y.","57212620674;55812871800;","A study of the impact of corporate accounting information conservancy on enterprise value depending on reserve ratio",2019,"International Journal of Innovation, Creativity and Change","9","3",,"244","255",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85077234322&partnerID=40&md5=765276ba42413e2f864c9926bb41179b",Article,"Final","",Scopus,2-s2.0-85077234322
"Raithatha, M., Shaw, T.S.","56801002200;55116887100;","Do Family Firms Choose Conservative Accounting Practices?",2019,"International Journal of Accounting",,,"1950014","","",,10,"10.1142/S1094406019500148","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85076677430&doi=10.1142%2fS1094406019500148&partnerID=40&md5=cf7c7083b560acd527bd1924cad7902e",Article,"Article in Press","",Scopus,2-s2.0-85076677430
"Ali, K.S., Mohaisen, H.A., Hameed, A.A.","57212381056;57212381067;57212389541;","Joint audit and the financial reporting quality: Empirical study on Iraqi voluntary joint audits",2019,"International Journal of Innovation, Creativity and Change","7","8",,"343","359",,4,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85076554437&partnerID=40&md5=d06a6fdd19cd461e69b15282d0a858fc",Article,"Final","",Scopus,2-s2.0-85076554437
"Arachi, G., Bucci, V.","6506423539;55556321500;","The role of taxes in earnings management: Evidence from writedowns of long-term equity investments",2019,"FinanzArchiv","75","3",,"229","265",,,"10.1628/fa-2019-0003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85076157822&doi=10.1628%2ffa-2019-0003&partnerID=40&md5=648c34f45b41b37df8058414d68474b1",Article,"Final","",Scopus,2-s2.0-85076157822
"El-Habashy, H.A.","57191770535;","The effect of corporate governance attributes on accounting conservatism in Egypt",2019,"Academy of Accounting and Financial Studies Journal","23","3",,"","",18,11,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85074068519&partnerID=40&md5=75e2016c6375f7e108eea41c9a8b439c",Article,"Final","",Scopus,2-s2.0-85074068519
"Cunningham, L.M., Li, C., Stein, S.E., Wright, N.S.","57125612700;24071088600;57188739800;57193153611;","What's in a name? Initial evidence of U.S. audit partner identification using difference-in-differences analyses",2019,"Accounting Review","94","5",,"139","163",,73,"10.2308/accr-52305","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85073553567&doi=10.2308%2faccr-52305&partnerID=40&md5=b8e05340cc8aa8b3aa09fa98068ef706",Article,"Final","",Scopus,2-s2.0-85073553567
"Waluyo, W.","57197811128;","Good corporate governance and Bondholder-Shareholder conflict: The case of implementation accounting conservatism for mining companies",2019,"International Journal of Innovation, Creativity and Change","6","8",,"180","191",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85073171824&partnerID=40&md5=db348ec485065a96594b1ab0e31a4110",Article,"Final","",Scopus,2-s2.0-85073171824
"Braun, E.","56074340800;","The Ecological Rationality of Historical Costs and Conservatism",2019,"Accounting, Economics and Law: A Convivium","9","1","20150013","","",,13,"10.1515/ael-2015-0013","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85069956759&doi=10.1515%2fael-2015-0013&partnerID=40&md5=f5d60d5f81219e237afe20c60026eba8",Review,"Final","All Open Access, Bronze",Scopus,2-s2.0-85069956759
"Majeed, M.A., Yan, C.","57190856606;57202752363;","Financial statement comparability and corporate tax avoidance: evidence from China",2019,"Economic Research-Ekonomska Istrazivanja","32","1",,"1813","1843",,18,"10.1080/1331677X.2019.1640627","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85069784688&doi=10.1080%2f1331677X.2019.1640627&partnerID=40&md5=06e4b40abf2e59607ae33bcb952d0b7c",Article,"Final","All Open Access, Hybrid Gold, Green",Scopus,2-s2.0-85069784688
"Taherinia, M., Arjomandi, Z.K.","57200243186;57209836856;","The effect of accounting conservatism on investing in selected companies [El efecto del conservadurismo contable en la inversión en empresas seleccionadas]",2019,"Opcion","35","Specilal Issue 19",,"845","878",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85068827315&partnerID=40&md5=7fa3e0c57539384ef996aae891960ece",Article,"Final","",Scopus,2-s2.0-85068827315
"Al-Halabi, N.B., Al theebeh, Z.A.H., Hassan, R.M.","57205432223;57209684959;57209684204;","The impact of designing accounting information systems on the level of accounting conservatism-a field study",2019,"Academy of Strategic Management Journal","18","2",,"","",12,2,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85068464917&partnerID=40&md5=6287a48ff58a8a5b2794190d35d8d5b5",Article,"Final","",Scopus,2-s2.0-85068464917
"Penalva, F., Wagenhofer, A.","23393917900;7801339839;","Conservatism in debt contracting: theory and empirical evidence†",2019,"Accounting and Business Research","49","6",,"619","647",,27,"10.1080/00014788.2019.1609899","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85067577133&doi=10.1080%2f00014788.2019.1609899&partnerID=40&md5=85e53a725c474a8259202888a86ce4e3",Article,"Final","",Scopus,2-s2.0-85067577133
"Ge, R., Seybert, N., Zhang, F.","57196420578;26868207000;55999398700;","Investor sentiment and accounting conservatism",2019,"Accounting Horizons","33","1",,"83","102",,11,"10.2308/acch-52250","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85067172622&doi=10.2308%2facch-52250&partnerID=40&md5=7b80910a8446ce49fc1893aa28bcd1e9",Article,"Final","",Scopus,2-s2.0-85067172622
"Hou, J., Meng, J., Zhu, L.","57210103890;57210119355;57198445401;","Empirical analysis of corporate innovation, investor focus and stock slumps risk based on fuzzy mathematics and function optimization",2019,"Journal of Intelligent and Fuzzy Systems","37","1",,"537","549",,2,"10.3233/JIFS-179107","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85067108275&doi=10.3233%2fJIFS-179107&partnerID=40&md5=eea8ea85d7b9d0ec288dc3b46abb090c",Article,"Final","",Scopus,2-s2.0-85067108275
"Atqa, A.A., Saleh, N.M., Ahmad, A., Latiff, R.A.","57209176578;8443171900;55613229543;55327142800;","The relationship between loss, macroeconomic condition and conservatism",2019,"Management Science Letters","9","9",,"1477","1496",,,"10.5267/j.msl.2019.5.004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85066755733&doi=10.5267%2fj.msl.2019.5.004&partnerID=40&md5=04878e1fbd44c33fd55195dab077c744",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85066755733
"Al-Hroot, Y.A., Amireh, M.S.","57209002697;57209005267;","Does the global financial crisis and merger impact on conservatism and performance? A study in the Jordanian Banks context",2019,"Academy of Accounting and Financial Studies Journal","23","1",,"","",16,1,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85066290167&partnerID=40&md5=73cc8ca0a25f3f22dd98f836a8367536",Article,"Final","",Scopus,2-s2.0-85066290167
"Licerán-Gutiérrez, A., Cano-Rodríguez, M.","57208738485;55666101200;","A Review on the multidimensional analysis of earnings quality",2019,"Revista de Contabilidad-Spanish Accounting Review","22","1",,"41","60",,13,"10.6018/rcsar.22.1.354301","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85065745944&doi=10.6018%2frcsar.22.1.354301&partnerID=40&md5=df474c98fea52299812c911d5be48c0d",Review,"Final","",Scopus,2-s2.0-85065745944
"Da Silva, A., Ganz, A.S., Rohenkohl, L.B., Klann, R.C.","56985050200;57208750927;57208753163;25927175200;","Accounting conservatism in complex companies",2019,"Revista Contabilidade e Financas","30","79",,"42","57",,5,"10.1590/1808-057x201806530","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85065729819&doi=10.1590%2f1808-057x201806530&partnerID=40&md5=8f8df637e653b67bbf4770c0aaca70df",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85065729819
"Ruiz-Barbadillo, E., Guiral, A.","12243567000;14024400000;","The value relevance of expected vs. unexpected going concern opinions",2019,"Investment Management and Financial Innovations","16","2",,"47","65",,2,"10.21511/imfi.16(2).2019.05","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85065583461&doi=10.21511%2fimfi.16%282%29.2019.05&partnerID=40&md5=8b8738277a89293e38a3d89b12073a19",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85065583461
"Papanastasopoulos, G.A.","16241947600;","Bloated balance sheets and stock returns: Asymmetries between profit and loss firms",2019,"Economics and Business Letters","8","1",,"53","61",,,"10.17811/ebl.8.1.2019.53-61","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85064378828&doi=10.17811%2febl.8.1.2019.53-61&partnerID=40&md5=f7d6c34c8096944b6a313409dba8614b",Article,"Final","All Open Access, Hybrid Gold, Green",Scopus,2-s2.0-85064378828
"Albuquerque, F., Rodrigues, N., Texeira-Quirós, J., Do Rosário Fernandes Justino, M.","57192316632;57203015666;55856320200;36570312900;","The conservatism as a cultural value that underlies the financial reporting: Empirical evidence from listed companies in European regulated markets",2019,"Contaduria y Administracion","64","2","20181673","","",,,"10.22201/fca.24488410e.2018.1673","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85064349042&doi=10.22201%2ffca.24488410e.2018.1673&partnerID=40&md5=790d6c8860b267a6060f01e32cd96adc",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85064349042
"Shawn, H., Kim, Y.-W., Jung, J.","57189037849;57208004449;57189048244;","Company's sustainability and accounting conservatism: Firms delisting from KOSDAQ",2019,"Sustainability (Switzerland)","11","6","1775","","",,4,"10.3390/su11061775","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85063530485&doi=10.3390%2fsu11061775&partnerID=40&md5=6bcc52a1b14b816861ccc11e979579dd",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85063530485
"Ugwunta, D.O., Ugwuanyi, B.U.","57186709300;57217972110;","Accounting conservatism and performance of Nigerian consumer goods firms': An examination of the role of accruals",2019,"International Journal of Financial Research","10","1",,"1","9",,3,"10.5430/ijfr.v10n1p1","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85060539149&doi=10.5430%2fijfr.v10n1p1&partnerID=40&md5=669b0e39486f519d9c8dcb56c1107864",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85060539149
"Hashim, N., Li, W., O'Hanlon, J.","57190495250;57190490160;9272593200;","Reflections on the development of the FASB’s and IASB’s expected-loss methods of accounting for credit losses†",2019,"Accounting and Business Research","49","6",,"682","725",,9,"10.1080/00014788.2018.1526665","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85059933328&doi=10.1080%2f00014788.2018.1526665&partnerID=40&md5=7024f05ee4c713bf4414e6b13e48fef7",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85059933328
"Habib, A., Hasan, M.M.","8524353500;56489515600;","Corporate life cycle research in accounting, finance and corporate governance: A survey, and directions for future research",2019,"International Review of Financial Analysis","61",,,"188","201",,56,"10.1016/j.irfa.2018.12.004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85059067662&doi=10.1016%2fj.irfa.2018.12.004&partnerID=40&md5=a774ed75fd35f8aa8368bd9960aad07a",Review,"Final","",Scopus,2-s2.0-85059067662
"Ji, H.M.","57190306664;","The usefulness of accounting information derived by applying the percentage of completion method to enhance sustainable business practices: Evidence from South Korea",2019,"Sustainability (Switzerland)","11","1","7","","",,4,"10.3390/su11010007","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85058997711&doi=10.3390%2fsu11010007&partnerID=40&md5=25d8afab58af3e6d9d9f9c49c66b3952",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85058997711
"Basu, S., Waymire, G.B.","7403656354;6602282786;","Historical Cost and Conservatism Are Joint Adaptations That Help Identify Opportunity Cost",2019,"Accounting, Economics and Law: A Convivium","9","1","20160070","","",,6,"10.1515/ael-2016-0070","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85058801102&doi=10.1515%2fael-2016-0070&partnerID=40&md5=71f3cbb3f62fcb2004f5f2568980509d",Article,"Final","All Open Access, Bronze, Green",Scopus,2-s2.0-85058801102
"Guermazi, W., Khamoussi, H.","57206720152;57190564836;","Mandatory IFRS adoption in Europe: effect on the conservative financial reporting",2018,"Journal of Financial Reporting and Accounting","16","4",,"543","563",,11,"10.1108/JFRA-08-2017-0070","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85061916420&doi=10.1108%2fJFRA-08-2017-0070&partnerID=40&md5=2aa4c7207e102930befdc65add5cbbb2",Article,"Final","",Scopus,2-s2.0-85061916420
"Avwokeni, A.J.","57115304800;","On the value relevance argument: Do market participants place a premium on future prospects of the firm?",2018,"Journal of Financial Reporting and Accounting","16","4",,"660","676",,5,"10.1108/JFRA-02-2017-0012","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85061903823&doi=10.1108%2fJFRA-02-2017-0012&partnerID=40&md5=dfe76f2ab083ef5f4518f4888eb7232c",Article,"Final","",Scopus,2-s2.0-85061903823
"Qiao, Z., Chen, K.Y., Hung, S.","57192888413;8430315700;36337673700;","Professionals inside the board room: accounting expertise of directors and dividend policy",2018,"Applied Economics","50","56",,"6100","6111",,7,"10.1080/00036846.2018.1489501","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85049945469&doi=10.1080%2f00036846.2018.1489501&partnerID=40&md5=c8752aa7199806c22c3c669980d71028",Article,"Final","",Scopus,2-s2.0-85049945469
"Bloom, R.","7103332965;","Conservatism in accounting: A reassessment",2018,"Accounting Historians Journal","45","2",,"1","15",,4,"10.2308/aahj-10641","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85063463098&doi=10.2308%2faahj-10641&partnerID=40&md5=91b473f819527cc6d3c91955e326943e",Article,"Final","",Scopus,2-s2.0-85063463098
"Mashruwala, C., Mashruwala, S.","14060465000;6505613550;","Does Accounting Conservatism Reduce Overpricing Caused by Short-Sales Constraints?",2018,"Contemporary Accounting Research","35","4",,"2160","2190",,3,"10.1111/1911-3846.12390","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85058553622&doi=10.1111%2f1911-3846.12390&partnerID=40&md5=177bc16c4fa3ce0e0b148b372f9d743a",Article,"Final","",Scopus,2-s2.0-85058553622
"Nakao, S.H., Gray, S.J.","55906544600;7402555980;","The Impact of IFRS in Brazil: The Legacy of Mandatory Book-tax Conformity",2018,"Australian Accounting Review","28","4",,"482","495",,6,"10.1111/auar.12223","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85057571086&doi=10.1111%2fauar.12223&partnerID=40&md5=82b9800141d6e571ed956327cee7d7e7",Article,"Final","",Scopus,2-s2.0-85057571086
"Aghamolla, C., Li, N.","57203789626;57203789851;","Debt Contract Enforcement and Conservatism: Evidence from a Natural Experiment",2018,"Journal of Accounting Research","56","5",,"1383","1416",,9,"10.1111/1475-679X.12238","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85052974548&doi=10.1111%2f1475-679X.12238&partnerID=40&md5=15d9249563c6bea4c591dec367a97638",Article,"Final","",Scopus,2-s2.0-85052974548
"Wong, P.W.Y.","57203748080;","Are state ownership and auditors’ locality determinants of asset write-downs? Evidence from China",2018,"China Journal of Accounting Research","11","4",,"385","405",,1,"10.1016/j.cjar.2018.07.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85052789147&doi=10.1016%2fj.cjar.2018.07.002&partnerID=40&md5=4eb01b226beb9be36e43c5d42e683b74",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85052789147
"Wang, C., Xie, F., Xin, X.","18635721000;36150300600;55845153900;","CEO Inside Debt and Accounting Conservatism",2018,"Contemporary Accounting Research","35","4",,"2131","2159",,25,"10.1111/1911-3846.12372","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85052636483&doi=10.1111%2f1911-3846.12372&partnerID=40&md5=975271c745d0dff6c307e57c0f1cb25e",Article,"Final","",Scopus,2-s2.0-85052636483
"Hopkins, J.","56482787700;","Do Securities Class Actions Deter Misreporting?",2018,"Contemporary Accounting Research","35","4",,"2030","2057",,32,"10.1111/1911-3846.12367","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85052381031&doi=10.1111%2f1911-3846.12367&partnerID=40&md5=041b90f227ff6015fa55d7d4712bac06",Article,"Final","",Scopus,2-s2.0-85052381031
"Lizińska, J., Czapiewski, L.","55233810400;36179616300;","Towards economic corporate sustainability in reporting: What does earnings management around equity offerings mean for long-term performance?",2018,"Sustainability (Switzerland)","10","12","4349","","",,26,"10.3390/su10124349","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85057120018&doi=10.3390%2fsu10124349&partnerID=40&md5=4cd03668f7a635e8fae2d7b9203f9191",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85057120018
"Madah Marzuki, M., Abdul Wahab, E.A.","57191589045;35486259300;","International financial reporting standards and conservatism in the Association of Southeast Asian Nations countries: Evidence from Jurisdiction Corruption Index",2018,"Asian Review of Accounting","26","4",,"487","510",,8,"10.1108/ARA-06-2017-0098","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85056143980&doi=10.1108%2fARA-06-2017-0098&partnerID=40&md5=38aff84578a21fad72073abd0e1fcf49",Article,"Final","",Scopus,2-s2.0-85056143980
"Lin, C.-H.","37261560000;","The determinants of achieving family business excellence: conservative quality perspective?",2018,"Total Quality Management and Business Excellence","29","13-14",,"1503","1520",,1,"10.1080/14783363.2016.1272407","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85052911989&doi=10.1080%2f14783363.2016.1272407&partnerID=40&md5=9ec9ca220a2590f9bdac4e2eac138066",Review,"Final","",Scopus,2-s2.0-85052911989
"Glaum, M., Landsman, W.R., Wyrwa, S.","24722819700;7003762923;57205484665;","Goodwill impairment: The effects of public enforcement and monitoring by institutional investors",2018,"Accounting Review","93","6",,"149","180",,75,"10.2308/accr-52006","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85060221158&doi=10.2308%2faccr-52006&partnerID=40&md5=4db97f8690b59c962e9ef369266d6089",Article,"Final","",Scopus,2-s2.0-85060221158
"Glover, J.C., Lin, H.H.","7202417483;55267187300;","Accounting conservatism and incentives: Intertemporal considerations",2018,"Accounting Review","93","6",,"181","201",,11,"10.2308/accr-52107","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85060216235&doi=10.2308%2faccr-52107&partnerID=40&md5=f8dfdf3b5d53eddeae7b1198cc085d57",Article,"Final","",Scopus,2-s2.0-85060216235
"Ferri, F., Zheng, R., Zou, Y.","26030949100;55634727200;57204075866;","Uncertainty about managers’ reporting objectives and investors’ response to earnings reports: Evidence from the 2006 executive compensation disclosures",2018,"Journal of Accounting and Economics","66","2-3",,"339","365",,47,"10.1016/j.jacceco.2018.08.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85054379523&doi=10.1016%2fj.jacceco.2018.08.001&partnerID=40&md5=8a395f0bb7cdc702b674bbe4e84fb470",Article,"Final","",Scopus,2-s2.0-85054379523
"Chen, L., Krishnan, G.V., Yu, W.","54390852200;26660408200;55445254200;","The relation between audit fee cuts during the global financial crisis and earnings quality and audit quality",2018,"Advances in Accounting","43",,,"14","31",,28,"10.1016/j.adiac.2018.07.007","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85050893286&doi=10.1016%2fj.adiac.2018.07.007&partnerID=40&md5=2706c067fd6b3c2b3629954e061b2d7f",Article,"Final","",Scopus,2-s2.0-85050893286
"Habib, A., Hasan, M.M., Jiang, H.","8524353500;56489515600;57213534722;","Stock price crash risk: review of the empirical literature",2018,"Accounting and Finance","58",,,"211","251",,135,"10.1111/acfi.12278","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85020171059&doi=10.1111%2facfi.12278&partnerID=40&md5=b0ca25a0b86754ea3ae19eef9209fb53",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85020171059
"Ma, C., Du, H., Zhang, J.","57193948733;27170083600;55014983700;","Chinese accounting restatement and the timeliness of annual report",2018,"Applied Economics","50","50",,"5436","5453",,7,"10.1080/00036846.2018.1486995","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85048867693&doi=10.1080%2f00036846.2018.1486995&partnerID=40&md5=b1f8146feb631b7b1485ff5be4f6505f",Article,"Final","",Scopus,2-s2.0-85048867693
"Majeed, M.A., Yan, C., Tauni, M.Z.","57190856606;57202752363;56790028800;","How does competition shape managerial decisions? Product market competition and financial statement comparability",2018,"Management Decision","56","11",,"2437","2471",,15,"10.1108/MD-04-2017-0319","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85049207830&doi=10.1108%2fMD-04-2017-0319&partnerID=40&md5=6568c0865a920a16943082075744df77",Article,"Final","",Scopus,2-s2.0-85049207830
"Capkun, V., Collins, D.W.","57217795249;7403253898;","The Effects of IFRS Adoption on Observed Earnings Smoothness Properties: The Confounding Effects of Changes in Timely Gain and Loss Recognition",2018,"European Accounting Review","27","5",,"797","815",,7,"10.1080/09638180.2018.1477610","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85048059690&doi=10.1080%2f09638180.2018.1477610&partnerID=40&md5=a87f84d85ce8a8560d686bdf768642ff",Article,"Final","",Scopus,2-s2.0-85048059690
"Brown, K., Elayan, F.A., Li, J., Liu, Z.","55018172600;6504768271;7410059245;55972765600;","Comparing the financial reporting quality of Chinese and US public firms",2018,"China Finance Review International","8","4",,"399","424",,3,"10.1108/CFRI-02-2017-0010","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85045211077&doi=10.1108%2fCFRI-02-2017-0010&partnerID=40&md5=e3b5ff17a4d44b0f03d7dea6dee45fe6",Article,"Final","",Scopus,2-s2.0-85045211077
"Yuan, H., Kong, D., Zhang, C., Chen, C.","7402446657;57208653062;57208648225;56252846200;","A comparative study of earnings quality of firms listed in the NEEQ market and the Growth Enterprise Market",2018,"China Journal of Accounting Studies","6","4",,"474","497",,,"10.1080/21697213.2018.1586381","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85065405094&doi=10.1080%2f21697213.2018.1586381&partnerID=40&md5=507b7f1c2652385d4da41781a354e188",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85065405094
"Iwasaki, T., Otomasa, S., Shiiba, A., Shuto, A.","56457369700;26659183800;36005540900;24173594400;","The role of accounting conservatism in executive compensation contracts",2018,"Journal of Business Finance and Accounting","45","9-10",,"1139","1163",,19,"10.1111/jbfa.12350","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85052617206&doi=10.1111%2fjbfa.12350&partnerID=40&md5=58d4b8c893686bc449b53f829f1450fb",Article,"Final","",Scopus,2-s2.0-85052617206
"Kim, Y.C., Seol, I., Kang, Y.S.","56066924500;14025193300;57201496833;","A study on the earnings response coefficient (ERC) of socially responsible firms: Legal environment and stages of corporate social responsibility",2018,"Management Research Review","41","9",,"1010","1032",,9,"10.1108/MRR-01-2017-0024","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85045092734&doi=10.1108%2fMRR-01-2017-0024&partnerID=40&md5=a7ff30915551d42f325c4c2768c71925",Article,"Final","",Scopus,2-s2.0-85045092734
"Duong, H.K., Schuldt, M., Gotti, G.","57192068099;57203203746;27967632000;","Investor sentiment and timely loss recognition",2018,"Review of Accounting and Finance","17","3",,"383","404",,4,"10.1108/RAF-07-2016-0104","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85050937093&doi=10.1108%2fRAF-07-2016-0104&partnerID=40&md5=ad21941566fef8605317322944c6f291",Article,"Final","",Scopus,2-s2.0-85050937093
"Cussatt, M., Huang, L., Pollard, T.J.","55856838100;57215881803;56519347800;","Accounting quality under u.S. gaap versus ifrs: The case of germany",2018,"Journal of International Accounting Research","17","3",,"21","41",,14,"10.2308/jiar-51997","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85063543868&doi=10.2308%2fjiar-51997&partnerID=40&md5=2370944168a0838f5adbd37f03c6aee7",Article,"Final","",Scopus,2-s2.0-85063543868
"Gong, G., Luo, S.","23992045100;36552787800;","Lenders’ experience with borrowers’ major customers and the debt contracting demand for accounting conservatism",2018,"Accounting Review","93","5",,"187","222",,17,"10.2308/accr-52022","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85055816967&doi=10.2308%2faccr-52022&partnerID=40&md5=a75f74b3edea9f7ab862523089017b0f",Article,"Final","",Scopus,2-s2.0-85055816967
"Black, J., Chen, J.Z., Cussatt, M.","57204507210;36642578300;55856838100;","The association between SFAS No. 157 fair value hierarchy information and conditional accounting conservatism",2018,"Accounting Review","93","5",,"119","144",,15,"10.2308/accr-51963","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85055810052&doi=10.2308%2faccr-51963&partnerID=40&md5=22126cc08e0fbf34d6b249fc7b0cd3a3",Article,"Final","",Scopus,2-s2.0-85055810052
"Kim, R., Kim, S., Musa, P.M.","57202735320;57191983299;57203813715;","When does comparability better enhance relevance? Policy implications from empirical evidence",2018,"Journal of Accounting and Public Policy","37","5",,"436","457",,18,"10.1016/j.jaccpubpol.2018.09.006","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85053049338&doi=10.1016%2fj.jaccpubpol.2018.09.006&partnerID=40&md5=193f8789081745549d8d607fc8e3933a",Article,"Final","",Scopus,2-s2.0-85053049338
"Duréndez, A., Madrid-Guijarro, A.","16238003400;24341693900;","The impact of family influence on financial reporting quality in small and medium family firms",2018,"Journal of Family Business Strategy","9","3",,"205","218",,16,"10.1016/j.jfbs.2018.08.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85052739887&doi=10.1016%2fj.jfbs.2018.08.002&partnerID=40&md5=d4b9f3b9c961a2b60eda8f4b4d042f80",Article,"Final","",Scopus,2-s2.0-85052739887
"Esplin, A., Jamal, K., Sunder, S.","57194754659;6701540275;56079208100;","Demand for and Assessment of Audit Quality in Private Companies",2018,"Abacus","54","3",,"319","352",,13,"10.1111/abac.12138","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85052634799&doi=10.1111%2fabac.12138&partnerID=40&md5=1efc4513d6626c3c3785a2ce548861f5",Article,"Final","",Scopus,2-s2.0-85052634799
"Dickinson, V., Kassa, H., Schaberl, P.D.","42961117000;56290151600;55800065100;","What information matters to investors at different stages of a firm's life cycle?",2018,"Advances in Accounting","42",,,"22","33",,20,"10.1016/j.adiac.2018.07.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85052135832&doi=10.1016%2fj.adiac.2018.07.002&partnerID=40&md5=f3797dc5b5c82896d53e6be5dd643902",Article,"Final","",Scopus,2-s2.0-85052135832
"Deng, X., Hung, S., Qiao, Z.","55755409100;36337673700;57192888413;","Mutual fund herding and stock price crashes",2018,"Journal of Banking and Finance","94",,,"166","184",,53,"10.1016/j.jbankfin.2018.07.014","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85051370371&doi=10.1016%2fj.jbankfin.2018.07.014&partnerID=40&md5=211a9532015bbee591711255b7e63181",Article,"Final","",Scopus,2-s2.0-85051370371
"Leung, E., Veenman, D.","56533347700;37065263900;","Non-GAAP Earnings Disclosure in Loss Firms",2018,"Journal of Accounting Research","56","4",,"1083","1137",,57,"10.1111/1475-679X.12216","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85051109134&doi=10.1111%2f1475-679X.12216&partnerID=40&md5=a1741183db01de5db2e211caf39731ab",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85051109134
"Huang, S., Hilary, G.","57103970700;6505892271;","Zombie Board: Board Tenure and Firm Performance",2018,"Journal of Accounting Research","56","4",,"1285","1329",,100,"10.1111/1475-679X.12209","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85050642667&doi=10.1111%2f1475-679X.12209&partnerID=40&md5=ca9e83eaecc24b629506a97690801656",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85050642667
"Larson, C.R., Sloan, R., Zha Giedt, J.","37012759400;57210694682;57202465313;","Defining, measuring, and modeling accruals: a guide for researchers",2018,"Review of Accounting Studies","23","3",,"827","871",,39,"10.1007/s11142-018-9457-z","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85050551808&doi=10.1007%2fs11142-018-9457-z&partnerID=40&md5=1d2e11f237d849711e9a6fd5b5ed1c78",Article,"Final","",Scopus,2-s2.0-85050551808
"Mali, D., Lim, H.-J.","57192388257;57192391376;","Conservative Reporting and the Incremental Effect of Mandatory Audit Firm Rotation Policy: A Comparative Analysis of Audit Partner Rotation vs Audit Firm Rotation in South Korea",2018,"Australian Accounting Review","28","3",,"446","463",,20,"10.1111/auar.12206","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85034985153&doi=10.1111%2fauar.12206&partnerID=40&md5=ed3cfdf7758041e1c1c49dfebbd4a1ca",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85034985153
"Chu, B., Hsu, Y.","57195280060;27267703900;","Non-audit services and audit quality — the effect of Sarbanes-Oxley Act",2018,"Asia Pacific Management Review","23","3",,"201","208",,15,"10.1016/j.apmrv.2017.07.004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85026751080&doi=10.1016%2fj.apmrv.2017.07.004&partnerID=40&md5=7110d6079ccb87de06b7866c943bd34a",Article,"Final","All Open Access, Hybrid Gold",Scopus,2-s2.0-85026751080
"Geertsema, P.G., Lont, D.H., Lu, H.","6505915629;6507482637;57125185900;","Stock price response to new-CEO earnings news",2018,"Accounting and Finance","58","3",,"849","883",,5,"10.1111/acfi.12239","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84994875616&doi=10.1111%2facfi.12239&partnerID=40&md5=27b432f25518f3bec9c2334c9b361373",Article,"Final","",Scopus,2-s2.0-84994875616
"Houqe, N.","55315295500;","A review of the current debate on the determinants and consequences of mandatory IFRS adoption",2018,"International Journal of Accounting and Information Management","26","3",,"413","442",,27,"10.1108/IJAIM-03-2017-0034","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85053249347&doi=10.1108%2fIJAIM-03-2017-0034&partnerID=40&md5=3cbcf5100741c4bad92808940f9e5aae",Review,"Final","",Scopus,2-s2.0-85053249347
"Ha, J., Feng, M.","57189506711;57194109471;","Conditional conservatism and labor investment efficiency",2018,"Journal of Contemporary Accounting and Economics","14","2",,"143","163",,41,"10.1016/j.jcae.2018.05.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85048584069&doi=10.1016%2fj.jcae.2018.05.002&partnerID=40&md5=ef404fbe9e87752d3e1dcc3628d86bdd",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85048584069
"García-Meca, E., García-Sánchez, I.-M.","55902968800;57193363767;","Does managerial ability influence the quality of financial reporting?",2018,"European Management Journal","36","4",,"544","557",,39,"10.1016/j.emj.2017.07.010","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85032188622&doi=10.1016%2fj.emj.2017.07.010&partnerID=40&md5=36ffe1eafc3789c5f747fddf637ee4a8",Article,"Final","",Scopus,2-s2.0-85032188622
"Weichao, L., Daoguang, Y., Siyi, L.","57225244296;57216454754;57211083481;","Accounting information comparability, demand differences and cross-firm information transfer",2018,"China Journal of Accounting Studies","6","3",,"321","361",,2,"10.1080/21697213.2018.1567113","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85062894647&doi=10.1080%2f21697213.2018.1567113&partnerID=40&md5=d88fc11df266ae3ae9fa1e8634d2ca4c",Article,"Final","",Scopus,2-s2.0-85062894647
"Berry-Stölzle, T.R., Eastman, E.M., Xu, J.","23388604200;57191955854;57191893165;","CEO Overconfidence and Earnings Management: Evidence from Property-Liability Insurers' Loss Reserves",2018,"North American Actuarial Journal","22","3",,"380","404",,11,"10.1080/10920277.2017.1421977","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85044954137&doi=10.1080%2f10920277.2017.1421977&partnerID=40&md5=102dcecbbbd7c9cd5f0c9f65945b36d4",Article,"Final","",Scopus,2-s2.0-85044954137
"Asem, E., Baulkaran, V.","24066395800;52663122000;","Price Response to Earnings News: The Effects of Past and Current Market States",2018,"Journal of Corporate Accounting and Finance","29","3",,"32","46",,,"10.1002/jcaf.22343","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85130329265&doi=10.1002%2fjcaf.22343&partnerID=40&md5=9073a682a1fdadbd56fcde202f1bc8d5",Article,"Final","",Scopus,2-s2.0-85130329265
"Abernathy, J.L., Kang, T., Krishnan, G.V., Wang, C.","55533580700;7402968604;26660408200;57193499774;","Is there a relation between residual audit fees and analysts’ forecasts?",2018,"Journal of Accounting, Auditing and Finance","33","3",,"299","323",,9,"10.1177/0148558X16637963","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85056358354&doi=10.1177%2f0148558X16637963&partnerID=40&md5=dbdc24e64241f4e738306e8d45d244e9",Article,"Final","",Scopus,2-s2.0-85056358354
"Akins, B.","55007675500;","Financial reporting quality and uncertainty about credit risk among ratings agencies",2018,"Accounting Review","93","4",,"1","22",,30,"10.2308/accr-51944","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85051422801&doi=10.2308%2faccr-51944&partnerID=40&md5=821300639c86916260bf374b6d176e90",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85051422801
"Li, Q., Xu, L.","56142716900;55732528700;","Asset specificity and conditional accounting conservatism",2018,"Journal of Business Finance and Accounting","45","7-8",,"839","870",,11,"10.1111/jbfa.12308","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85050926315&doi=10.1111%2fjbfa.12308&partnerID=40&md5=87b424f1514e7dbe96bc251f1a3b158d",Article,"Final","",Scopus,2-s2.0-85050926315
"Drake, M.S., Mayberry, M.A., Wilde, J.H.","33367628600;57023620200;56117428300;","Pushing the future back: The impact of policy uncertainty on the market pricing of future earnings",2018,"Journal of Business Finance and Accounting","45","7-8",,"895","927",,11,"10.1111/jbfa.12316","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85046284029&doi=10.1111%2fjbfa.12316&partnerID=40&md5=c9d4bf161909bc078e994393c2e7a5fc",Article,"Final","",Scopus,2-s2.0-85046284029
"Ding, R., Hou, W., Liu, Y.L., Zhang, J.Z.","36898320600;37101627700;57208037339;57201323456;","Media censorship and stock price: Evidence from the foreign share discount in China",2018,"Journal of International Financial Markets, Institutions and Money","55",,,"112","133",,8,"10.1016/j.intfin.2018.02.005","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85044332607&doi=10.1016%2fj.intfin.2018.02.005&partnerID=40&md5=fed8f0a7b4cafcceca8c6f56de7e1ab6",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85044332607
"Lee, J.J.","56565136300;","A model of stock prices leading earnings",2018,"Managerial Finance","44","7",,"935","952",,,"10.1108/MF-11-2017-0467","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85048786650&doi=10.1108%2fMF-11-2017-0467&partnerID=40&md5=1dc48b714e432e0d00a0f65c648c3b4a",Article,"Final","",Scopus,2-s2.0-85048786650
"Deng, S., Li, Y., Lobo, G.J., Shao, P.","57215876410;56509073900;10142124700;56184709700;","Loan Sales and Borrowers’ Accounting Conservatism",2018,"Contemporary Accounting Research","35","2",,"1166","1194",,7,"10.1111/1911-3846.12408","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85050980358&doi=10.1111%2f1911-3846.12408&partnerID=40&md5=1be35cb1e88497285a0304afff8109d6",Article,"Final","",Scopus,2-s2.0-85050980358
"Kim, J.-B., Li, T.M.","8304603800;55985042000;","Are offshore firms less conservative in financial reporting? International evidence",2018,"Journal of International Financial Management and Accounting","29","2",,"131","165",,1,"10.1111/jifm.12077","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85048659609&doi=10.1111%2fjifm.12077&partnerID=40&md5=e54cdf1f4df13c488a8deab56d3c58ff",Article,"Final","",Scopus,2-s2.0-85048659609
"Park, H.","57202318543;","Market reaction to other comprehensive income",2018,"Sustainability (Switzerland)","10","6","1837","","",,6,"10.3390/su10061837","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85047884194&doi=10.3390%2fsu10061837&partnerID=40&md5=79cae01975ea5c4bfd83d3c0b25bf6c1",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85047884194
"Jaeschke, R., Lopatta, K., Yi, C.","56998415400;55513783300;7101997381;","Managers’ use of language in corrupt firms’ financial disclosures: Evidence from FCPA violators",2018,"Scandinavian Journal of Management","34","2",,"170","192",,8,"10.1016/j.scaman.2018.01.004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85047419552&doi=10.1016%2fj.scaman.2018.01.004&partnerID=40&md5=96353163182644fee6c09cf1ff9a57ce",Article,"Final","",Scopus,2-s2.0-85047419552
"Habib, A., Ranasinghe, D., Muhammadi, A.H., Islam, A.","8524353500;56850163800;57190853274;15727910100;","Political connections, financial reporting and auditing: Survey of the empirical literature",2018,"Journal of International Accounting, Auditing and Taxation","31",,,"37","51",,32,"10.1016/j.intaccaudtax.2018.05.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85047416784&doi=10.1016%2fj.intaccaudtax.2018.05.002&partnerID=40&md5=691b50744d70237161bf525accd783c5",Article,"Final","",Scopus,2-s2.0-85047416784
"Nagar, V., Rajan, M.V., Ray, K.","6602753855;7005852432;24437177800;","An information-based model for the differential treatment of gains and losses",2018,"Review of Accounting Studies","23","2",,"622","653",,2,"10.1007/s11142-018-9443-5","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85045243981&doi=10.1007%2fs11142-018-9443-5&partnerID=40&md5=3e3b05a8d3450aa8760f5587e01d30e8",Article,"Final","",Scopus,2-s2.0-85045243981
"Atmaz, A., Basak, S.","57201461918;7102100242;","Belief Dispersion in the Stock Market",2018,"Journal of Finance","73","3",,"1225","1279",,64,"10.1111/jofi.12618","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85044969666&doi=10.1111%2fjofi.12618&partnerID=40&md5=d8e1f2a0758e021a42b0a8451ddeb57e",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85044969666
"Nasr, M.A., Ntim, C.G.","57206036246;54790062200;","Corporate governance mechanisms and accounting conservatism: evidence from Egypt",2018,"Corporate Governance (Bingley)","18","3",,"386","407",,48,"10.1108/CG-05-2017-0108","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85043459698&doi=10.1108%2fCG-05-2017-0108&partnerID=40&md5=1d7ef41922b4b26b582a670fd685f3a9",Article,"Final","All Open Access, Bronze, Green",Scopus,2-s2.0-85043459698
"Chen, S., Ni, S.X., Zhang, F.","35219587400;57193221206;55999398700;","CEO Retirement, Corporate Governance and Conditional Accounting Conservatism",2018,"European Accounting Review","27","3",,"437","465",,17,"10.1080/09638180.2017.1279065","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85011878619&doi=10.1080%2f09638180.2017.1279065&partnerID=40&md5=328385696607ff122ceb48cff7333be6",Article,"Final","",Scopus,2-s2.0-85011878619
"Agostini, M.","56942254600;","Corporate Financial Distress: Going Concern Evaluation in Both International and U.S. Contexts",2018,"Corporate Financial Distress: Going Concern Evaluation in Both International and U.S. Contexts",,,,"1","128",,4,"10.1007/978-3-319-78500-4","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85053308147&doi=10.1007%2f978-3-319-78500-4&partnerID=40&md5=06cdc09409041d55d612ab564b703456",Book,"Final","All Open Access, Green",Scopus,2-s2.0-85053308147
"Hung, S., Qiao, Z.","36337673700;57192888413;","Profitability news or valuation news? A diagnostic analysis on the different news components in conditional conservatism*",2018,"Asia-Pacific Journal of Accounting and Economics","25","3-4",,"496","513",,,"10.1080/16081625.2017.1314189","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85017101712&doi=10.1080%2f16081625.2017.1314189&partnerID=40&md5=e2b4c44802476f068205a7e2f0186ed0",Article,"Final","",Scopus,2-s2.0-85017101712
"Cheng, J.-C., Wu, R.-S.","35730957100;55357003500;","Internal capital market efficiency and the diversification discount: The role of financial statement comparability",2018,"Journal of Business Finance and Accounting","45","5-6",,"572","603",,14,"10.1111/jbfa.12307","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85041120083&doi=10.1111%2fjbfa.12307&partnerID=40&md5=d595c479c2a4b0a43e43a0966c791dd1",Article,"Final","",Scopus,2-s2.0-85041120083
"Lin, C.-M., Chan, M.-L., Chien, I.-H., Li, K.-H.","14028797600;17433267900;57195101957;57195103304;","The relationship between cash value and accounting conservatism: The role of controlling shareholders",2018,"International Review of Economics and Finance","55",,,"233","245",,9,"10.1016/j.iref.2017.07.017","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85025437740&doi=10.1016%2fj.iref.2017.07.017&partnerID=40&md5=2acfe7d50ae846f8070b473a7107d034",Article,"Final","",Scopus,2-s2.0-85025437740
"Li, H.","57204966281;","Unconditional accounting conservatism and real earnings management",2018,"International Journal of Financial Research","9","2",,"203","215",,2,"10.5430/ijfr.v9n2p203","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85058155148&doi=10.5430%2fijfr.v9n2p203&partnerID=40&md5=bb74599bfbb6b97cd0f4290c80b8556d",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85058155148
"Khalifa, M., Othman, H.B., Hussainey, K.","56382090700;57221643920;16444230900;","The effect of ex ante and ex post conservatism on the cost of equity capital: A quantile regression approach for MENA countries",2018,"Research in International Business and Finance","44",,,"239","255",,14,"10.1016/j.ribaf.2017.07.093","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85025480093&doi=10.1016%2fj.ribaf.2017.07.093&partnerID=40&md5=f9992b083f1ac5db384a1b071e375485",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85025480093
"Bens, D.A., Monahan, S.J., Steele, L.B.","6507516126;6701503900;56035154600;","The Effect of Aggregation of Accounting Information via Segment Reporting on Accounting Conservatism",2018,"European Accounting Review","27","2",,"237","262",,7,"10.1080/09638180.2016.1260488","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85001129200&doi=10.1080%2f09638180.2016.1260488&partnerID=40&md5=69a2365465b95ee4145913b2c3ff3c4b",Article,"Final","",Scopus,2-s2.0-85001129200
"Barth, M.E.","7102913646;","The Future of Financial Reporting: Insights from Research",2018,"Abacus","54","1",,"66","78",,30,"10.1111/abac.12124","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85042145507&doi=10.1111%2fabac.12124&partnerID=40&md5=76c9e1ed0fb9e2b3caa69f7184be31e2",Article,"Final","",Scopus,2-s2.0-85042145507
"Levy, H., Shalev, R., Zur, E.","57191021774;36708654300;36709093100;","The Effect of CFO Personal Litigation Risk on Firms’ Disclosure and Accounting Choices",2018,"Contemporary Accounting Research","35","1",,"434","463",,15,"10.1111/1911-3846.12378","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85042023643&doi=10.1111%2f1911-3846.12378&partnerID=40&md5=574cc35a6cd3645574531dd55a60889a",Article,"Final","",Scopus,2-s2.0-85042023643
"Sunder, J., Sunder, S.V., Zhang, J.","16240040800;35423016700;57192189968;","Balance Sheet Conservatism and Debt Contracting",2018,"Contemporary Accounting Research","35","1",,"494","524",,17,"10.1111/1911-3846.12356","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85041696168&doi=10.1111%2f1911-3846.12356&partnerID=40&md5=d2a402c3e26cc3b4d10721b6fd6bddff",Article,"Final","",Scopus,2-s2.0-85041696168
"Chen, C.-W., Collins, D.W., Kravet, T.D., Mergenthaler, R.D.","57200568247;7403253898;36093047800;16643084600;","Financial Statement Comparability and the Efficiency of Acquisition Decisions",2018,"Contemporary Accounting Research","35","1",,"164","202",,127,"10.1111/1911-3846.12380","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85041648326&doi=10.1111%2f1911-3846.12380&partnerID=40&md5=02c3e314ebd417b78021eea3c3fe3c61",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85041648326
"Jin, Z., Lin, B., Yang, X., Zhang, T.","57200230305;7403507964;57200228134;55729017900;","Accounting conservatism and short selling: Evidence from China",2018,"Journal of Business Finance and Accounting","45","3-4",,"352","394",,20,"10.1111/jbfa.12302","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85040376196&doi=10.1111%2fjbfa.12302&partnerID=40&md5=3672bad8f89c39afd948715c14f40a55",Article,"Final","",Scopus,2-s2.0-85040376196
"Li, S., Wu, H., Zhang, J., Chand, P.","56092104300;56091934100;57200030617;16549050700;","Accounting reforms and conservatism in earnings: Empirical evidence from listed Chinese companies",2018,"Journal of International Accounting, Auditing and Taxation","30",,,"32","44",,10,"10.1016/j.intaccaudtax.2017.12.004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85038879194&doi=10.1016%2fj.intaccaudtax.2017.12.004&partnerID=40&md5=33c8df7d9c9eb23e979f899d62ebeeaa",Article,"Final","",Scopus,2-s2.0-85038879194
"Kim, S., Ohlson, J.A.","57213778876;7003453530;","On the conditional conservatism measure: A robust estimation approach",2018,"Journal of Business Finance and Accounting","45","3-4",,"395","409",,3,"10.1111/jbfa.12301","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85038235363&doi=10.1111%2fjbfa.12301&partnerID=40&md5=8732acf2dad1629139abb911abcff220",Article,"Final","",Scopus,2-s2.0-85038235363
"Bilal, Chen, S., Komal, B.","57196090348;56113815300;57198778847;","Audit committee financial expertise and earnings quality: A meta-analysis",2018,"Journal of Business Research","84",,,"253","270",,75,"10.1016/j.jbusres.2017.11.048","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85037038578&doi=10.1016%2fj.jbusres.2017.11.048&partnerID=40&md5=820f95468677e0c79043f646677b5549",Article,"Final","",Scopus,2-s2.0-85037038578
"Hansen, J.C., Hong, K.P., Park, S.-H.","56327607000;55536110800;56397296600;","Accounting conservatism: A life cycle perspective",2018,"Advances in Accounting","40",,,"76","88",,22,"10.1016/j.adiac.2017.10.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85032793126&doi=10.1016%2fj.adiac.2017.10.001&partnerID=40&md5=21ce4e62d4adcb78d3150d6f5a2e37ed",Article,"Final","",Scopus,2-s2.0-85032793126
"Beaver, W.H., McNichols, M.F., Wang, Z.Z.","7006953200;6602896192;57195558390;","The information content of earnings announcements: new insights from intertemporal and cross-sectional behavior",2018,"Review of Accounting Studies","23","1",,"95","135",,43,"10.1007/s11142-017-9417-z","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85028774183&doi=10.1007%2fs11142-017-9417-z&partnerID=40&md5=e5175e482dea269434fc0934c5560b93",Article,"Final","",Scopus,2-s2.0-85028774183
"Young, A.","57188692434;","Do analysts affect bad news timeliness?",2018,"Accounting and Business Research","48","2",,"171","189",,4,"10.1080/00014788.2017.1360174","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85029898208&doi=10.1080%2f00014788.2017.1360174&partnerID=40&md5=c5fd262acb5c734ab99c348f55cee295",Article,"Final","",Scopus,2-s2.0-85029898208
"Yasa, I.B.A., Parnata, I.K., Susilawati, N.L.N.A.S.","57201200365;57201196677;57201198995;","Analytical review based on statistics on good and poor financial performance of LPD in Bangli regency.",2018,"Journal of Physics: Conference Series","953","1","012083","","",,,"10.1088/1742-6596/953/1/012083","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85043763864&doi=10.1088%2f1742-6596%2f953%2f1%2f012083&partnerID=40&md5=aa1166c7392e97a8680fb09e49baca44",Conference Paper,"Final","All Open Access, Bronze",Scopus,2-s2.0-85043763864
"Intintoli, V.J., Kahle, K.M., Zhao, W.","36671224400;6701406767;55572726000;","Director Connectedness: Monitoring Efficacy and Career Prospects",2018,"Journal of Financial and Quantitative Analysis","53","1",,"65","108",,37,"10.1017/S0022109018000017","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85044065563&doi=10.1017%2fS0022109018000017&partnerID=40&md5=9411016f74ca327492b1d805500cc8cf",Conference Paper,"Final","All Open Access, Green",Scopus,2-s2.0-85044065563
"Lawrence, A., Sloan, R., Sun, E.","55787224100;57210694682;57193888457;","Why are losses less persistent than profits? Curtailments vs. conservatism",2018,"Management Science","64","2",,"673","694",,31,"10.1287/mnsc.2016.2624","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85042877902&doi=10.1287%2fmnsc.2016.2624&partnerID=40&md5=b1f7817a8fd749a85170b3990d42193a",Article,"Final","",Scopus,2-s2.0-85042877902
"Caban, D.","57200943290;","The relevance/reliability impact the Financial Crisis and SFAS 161 had on the use and reporting of derivatives within the banking industry",2018,"Academy of Accounting and Financial Studies Journal","22","1",,"","",23,1,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85042632321&partnerID=40&md5=2bad10dad6845cc6a69322f0887ff211",Article,"Final","",Scopus,2-s2.0-85042632321
"Kim, J.","57198515241;","Asymmetric timely loss recognition, adverse shocks to external capital, and underinvestment: Evidence from the collapse of the junk bond market",2018,"Journal of Accounting and Economics","65","1",,"148","168",,14,"10.1016/j.jacceco.2017.11.010","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85036655518&doi=10.1016%2fj.jacceco.2017.11.010&partnerID=40&md5=9290a84c2f4645bb52fdeb5031dc67a6",Article,"Final","",Scopus,2-s2.0-85036655518
"Ho, T.Q., Strong, N., Walker, M.","57191440540;7003697362;23006805100;","Modelling analysts’ target price revisions following good and bad news?",2018,"Accounting and Business Research","48","1",,"37","61",,10,"10.1080/00014788.2016.1230485","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84990195696&doi=10.1080%2f00014788.2016.1230485&partnerID=40&md5=032e0d042d929235d91d7243517cb80e",Article,"Final","All Open Access, Hybrid Gold, Green",Scopus,2-s2.0-84990195696
"Wang, H., Liang, P., Deng, J.","58411868100;58411104100;58042754200;","Economic Cycle, Accounting Conservatism and Financial Constraints",2018,"Lecture Notes on Multidisciplinary Industrial Engineering","Part F43",,,"1737","1751",,,"10.1007/978-3-319-59280-0_146","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85163787830&doi=10.1007%2f978-3-319-59280-0_146&partnerID=40&md5=1bab64fc796aa60129bb4de91263cfff",Book Chapter,"Final","",Scopus,2-s2.0-85163787830
"Bolibok, P.M.","57204022164;","The impact of the market cycle on the value relevance of book values and earnings in the banking industry: An evidence from poland",2018,"Finance: Theory and Practice","22","2",,"6","25",,,"10.26794/2587-5671-2018-22-2-6-25","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85105057230&doi=10.26794%2f2587-5671-2018-22-2-6-25&partnerID=40&md5=f5dc47b632a5aa464ff81089f1ac0de6",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85105057230
"Xie, Y., Lee, H.","56677052500;55276340300;","Tunneling and value relevance of financial reports: Evidence from Hong Kong",2018,"Review of Economics and Finance","11","1",,"67","82",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85068545030&partnerID=40&md5=bd2af7e648b728eeee6afaeb10e363b6",Article,"Final","",Scopus,2-s2.0-85068545030
"Ferramosca, S., Ghio, A.","56150626800;56526435900;","Accounting conservatism in family firms",2018,"Contributions to Management Science",,,,"139","164",,4,"10.1007/978-3-319-73588-7_4","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85064891682&doi=10.1007%2f978-3-319-73588-7_4&partnerID=40&md5=98e47c9e0fea1c5a73bed6c669222fa5",Book Chapter,"Final","",Scopus,2-s2.0-85064891682
"Hussein, A.I., Mahmood, S.M., Hussein, W.N.H.","57207686562;57207692324;57207692317;","The relationship between the accounting conservatism and the financial performance efficiency of the banks according the data envelopment analysis: Evidence from Iraq [La relación entre el conservador contable y la eficiencia del rendimiento financiero de los bancos de acuerdo con el análisis de envolvente de datos: Evidencia de Iraq]",2018,"Opcion","34","85",,"2660","2686",,1,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85062687922&partnerID=40&md5=64d2b868910c24c14e3ba49883db7757",Article,"Final","",Scopus,2-s2.0-85062687922
"Ha, H.T.V., Hung, D.N., Phuong, N.T.T.","57201307014;57201325102;24333048000;","The study of factors affecting the timeliness of financial reports: The experiments on listed companies in Vietnam",2018,"Asian Economic and Financial Review","8","2",,"294","307",,6,"10.18488/journal.aefr.2018.82.294.307","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85060042505&doi=10.18488%2fjournal.aefr.2018.82.294.307&partnerID=40&md5=58f24f5cc88c5ed6d1a1c023b177700b",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85060042505
"Johnstone, D.","56962725700;","Accounting theory as a Bayesian discipline",2018,"Foundations and Trends in Accounting","13","1-2",,"1","266",,9,"10.1561/1400000056","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85059447221&doi=10.1561%2f1400000056&partnerID=40&md5=505e57c4e27fc36c306beaa879b955ec",Article,"Final","",Scopus,2-s2.0-85059447221
"Thijeel, A.M., Flayyih, H.H., Talab, H.R.","57205271777;57203466346;57202513740;","The relationship between audit quality and accounting conservatism in the Iraqi banks [La relación entre la calidad de la auditoría y el conservadurismo contable en los bancos Iraquíes]",2018,"Opcion","34","Special Issue 15",,"1564","1592",,27,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85059353099&partnerID=40&md5=251c6ac377bed32543512252e06f0c5e",Article,"Final","",Scopus,2-s2.0-85059353099
"Isniawati, A., Rahmawati, R., Gunardi, A.","57204415880;58039591500;57191667735;","Information asymmetry and accounting conservatism: Does analyst coverage moderate the results?",2018,"Journal of International Studies","11","3",,"176","190",,6,"10.14254/2071-8330.2018/11-3/15","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85055466770&doi=10.14254%2f2071-8330.2018%2f11-3%2f15&partnerID=40&md5=041e51770afa2cc05ab450d0aee59b96",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85055466770
"Kumari, P., Mishra, C.S.","57202910966;57197367472;","Value relevance of earnings and book value in India: Significance of accounting reforms and intangible-intensity in an emerging market",2018,"International Journal of Accounting, Auditing and Performance Evaluation","14","4",,"364","387",,3,"10.1504/IJAAPE.2018.095112","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85054479982&doi=10.1504%2fIJAAPE.2018.095112&partnerID=40&md5=01aedd3815f8db05a210023ddc7b38a3",Article,"Final","",Scopus,2-s2.0-85054479982
"Sukcharoensin, S., Sukcharoensin, P.","36705182900;36705311400;","Ownership structure and stock return asymmetries in ASEAN-5 stock markets: A firm-level analysis",2018,"DLSU Business and Economics Review","27","2",,"51","60",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85053426623&partnerID=40&md5=8a84625ee35de1b7d45ff94e820261ab",Article,"Final","",Scopus,2-s2.0-85053426623
"Abousamak, A.","56716337300;","The effect of earning persistence and components of earning on the predictability of earning: Evidence from an emerging market",2018,"International Journal of Economics and Business Research","16","3",,"405","420",,,"10.1504/IJEBR.2018.094382","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85052877851&doi=10.1504%2fIJEBR.2018.094382&partnerID=40&md5=d0d62da8c496ce84705a63c8ab1db1f5",Conference Paper,"Final","",Scopus,2-s2.0-85052877851
"Kim, N.-Y., Hwang, K.-J.","57203372897;24512078300;","Impact of underwriter reputation on the accounting conservatism of the IPO firm: South Korean cases",2018,"International Journal of Economic Policy in Emerging Economies","11","3",,"238","247",,5,"10.1504/IJEPEE.2018.093950","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85051443408&doi=10.1504%2fIJEPEE.2018.093950&partnerID=40&md5=16368e87cbac2f1a9ab6307cbdf3e1c8",Conference Paper,"Final","",Scopus,2-s2.0-85051443408
"Mokhova, N., Zinecker, M., Meluzín, T.","55778670500;36976830900;22035344600;","Internal factors influencing the cost of equity capital",2018,"Entrepreneurship and Sustainability Issues","5","4",,"827","845",,13,"10.9770/jesi.2018.5.4(9)","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85050919182&doi=10.9770%2fjesi.2018.5.4%289%29&partnerID=40&md5=81ba297f5120190c386d33b94f2be755",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85050919182
"Monahan, S.J.","6701503900;","Financial statement analysis and earnings forecasting",2018,"Foundations and Trends in Accounting","12","2",,"1","115",,11,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85050316706&partnerID=40&md5=0076e1c62e685f0b51b7b043b2844ade",Article,"Final","",Scopus,2-s2.0-85050316706
"Gao, H., Huang, J.","35787779700;57193792119;","The even–odd nature of audit committees and corporate earnings quality",2018,"Journal of Accounting, Auditing and Finance","33","1",,"98","122",,15,"10.1177/0148558X15625438","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85048531969&doi=10.1177%2f0148558X15625438&partnerID=40&md5=36b52c067c5defedf84784170a8c9c2e",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85048531969
"Ahmadi, A., Bouri, A.","57191969889;24450157600;","The accounting value relevance of earnings and book value: Tunisian banks and financial institutions",2018,"International Journal of Law and Management","60","2",,"342","354",,9,"10.1108/IJLMA-11-2016-0131","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85047663626&doi=10.1108%2fIJLMA-11-2016-0131&partnerID=40&md5=3423e17c6d92582a11eb43ebffdf0115",Article,"Final","",Scopus,2-s2.0-85047663626
"Zeghal, D., Lahmar, Z.","8915903400;57201875370;","The effect of culture on accounting conservatism during adoption of IFRS in the EU",2018,"International Journal of Accounting and Information Management","26","2",,"311","330",,17,"10.1108/IJAIM-08-2016-0077","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85046367159&doi=10.1108%2fIJAIM-08-2016-0077&partnerID=40&md5=0939ed1ba389f6a3d1552b28d774ebb4",Article,"Final","",Scopus,2-s2.0-85046367159
"Gaio, C., Pinto, I.","36642251400;23103687100;","The role of state ownership on earnings quality: evidence across public and private European firms",2018,"Journal of Applied Accounting Research","19","2",,"312","332",,28,"10.1108/JAAR-07-2016-0067","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85046104956&doi=10.1108%2fJAAR-07-2016-0067&partnerID=40&md5=9e2653510ae640d972ce129e4590d499",Article,"Final","",Scopus,2-s2.0-85046104956
"Houmes, R., Jun, C.C., Capriotti, K., Wang, D.","16642696500;57201669230;45861183200;56103080500;","Evaluating the long-term valuation effect of efficient asset utilization and profit margin on stock returns: Additional evidence from the DuPont identity",2018,"Meditari Accountancy Research","26","1",,"193","210",,7,"10.1108/MEDAR-12-2016-0104","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85045630862&doi=10.1108%2fMEDAR-12-2016-0104&partnerID=40&md5=db4591e9b8fc38a3079d5678105777f8",Article,"Final","",Scopus,2-s2.0-85045630862
"Chu, L., Dai, J., Zhang, P.","15831141000;36162956500;55491524300;","Auditor tenure and quality of financial reporting",2018,"Journal of Accounting, Auditing and Finance","33","4",,"528","554",,8,"10.1177/0148558X16665701","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85044242906&doi=10.1177%2f0148558X16665701&partnerID=40&md5=dc21c313d471ba76575566a728137295",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85044242906
"Kouki, A.","56528038700;","IFRS and value relevance : A comparison approach before and after IFRS conversion in the European countries",2018,"Journal of Applied Accounting Research","19","1",,"60","80",,26,"10.1108/JAAR-05-2015-0041","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85042316659&doi=10.1108%2fJAAR-05-2015-0041&partnerID=40&md5=e579a7d4b0c436800d5731a0f20871f0",Article,"Final","",Scopus,2-s2.0-85042316659
"Gunn, J.L., Khurana, I.K., Stein, S.E.","57198420906;6701350734;57188739800;","Determinants and consequences of timely asset impairments during the financial crisis",2018,"Journal of Business Finance and Accounting","45","1-2",,"3","39",,16,"10.1111/jbfa.12287","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85036509508&doi=10.1111%2fjbfa.12287&partnerID=40&md5=4799102d8eaa2fd5713ee4f08a8c445f",Article,"Final","",Scopus,2-s2.0-85036509508
"Bigus, J., Häfele, S.","8687325400;54582449400;","Shareholder Loans and Earnings Smoothing–Empirical Findings from German Private Firms",2018,"European Accounting Review","27","1",,"37","74",,10,"10.1080/09638180.2016.1229206","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84987644072&doi=10.1080%2f09638180.2016.1229206&partnerID=40&md5=840d578a3c947e7c7fd3701ee2d635fd",Article,"Final","",Scopus,2-s2.0-84987644072
"Cherkasova, V., Rasadi, D.","57189233075;57201697817;","Earnings Quality and Investment Efficiency: Evidence from Eastern Europe",2017,"Review of Economic Perspectives","17","4",,"441","468",,11,"10.1515/revecp-2017-0023","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85045843509&doi=10.1515%2frevecp-2017-0023&partnerID=40&md5=6d6170988f48169e3c7dbf87f48ef2b2",Review,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85045843509
"Wang, T.-C., Lin, H.-W., Hsu, W.-H., Chen, H.-C., Liu, C.-W.","57154840300;55604548800;55023640600;57204692590;56098736600;","Accounting Conservatism: A Review of the Research Based on Data from Asian Countries [會計穩健性:基於亞洲國家資料研究之回顧]",2017,"NTU Management Review","27","4",,"207","254",,3,"10.6226/NTUMR.2017.DEC.25104-010","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85063768038&doi=10.6226%2fNTUMR.2017.DEC.25104-010&partnerID=40&md5=5877c232f18bda16821ec6d612c080ec",Review,"Final","",Scopus,2-s2.0-85063768038
"Stein, M.J., Salterio, S.E., Shearer, T.","25032129300;6602955678;7004408892;","“Transparency” in accounting and corporate governance: making sense of multiple meanings",2017,"Accounting and the Public Interest","17","1",,"31","59",,3,"10.2308/apin-51746","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85041132285&doi=10.2308%2fapin-51746&partnerID=40&md5=4ecfad77ce3825fad85e02be1a59536b",Article,"Final","",Scopus,2-s2.0-85041132285
"Donelson, D.C., Jennings, R., Mcinnis, J.","36138697300;35573536900;35069973500;","Financial Statement Quality and Debt Contracting: Evidence from a Survey of Commercial Lenders",2017,"Contemporary Accounting Research","34","4",,"2051","2093",,27,"10.1111/1911-3846.12345","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85034104272&doi=10.1111%2f1911-3846.12345&partnerID=40&md5=42da0eff89109f22f9fedd9590b6724b",Article,"Final","",Scopus,2-s2.0-85034104272
"Gross, C., Perotti, P.","57014269100;36188435200;","Output-based measurement of accounting comparability: A survey of empirical proxies",2017,"Journal of Accounting Literature","39",,,"1","22",,20,"10.1016/j.acclit.2017.09.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85030773506&doi=10.1016%2fj.acclit.2017.09.002&partnerID=40&md5=b7f6aeeab332e5ec4f477cdd925ef7e4",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85030773506
"Houcine, A.","57194147181;","The effect of financial reporting quality on corporate investment efficiency: Evidence from the Tunisian stock market",2017,"Research in International Business and Finance","42",,,"321","337",,27,"10.1016/j.ribaf.2017.07.066","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85030558766&doi=10.1016%2fj.ribaf.2017.07.066&partnerID=40&md5=1be5fff2c87bc08efe9ed64bb1aaa823",Article,"Final","",Scopus,2-s2.0-85030558766
"da Silva, R.L.M., Nardi, P.C.C.","55876755600;55877016600;","Full adoption of IFRSs in Brazil: Earnings quality and the cost of equity capital",2017,"Research in International Business and Finance","42",,,"1057","1073",,15,"10.1016/j.ribaf.2017.07.041","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85025456785&doi=10.1016%2fj.ribaf.2017.07.041&partnerID=40&md5=c00788a88bba71908ec908549aa9011d",Article,"Final","",Scopus,2-s2.0-85025456785
"Ham, C., Lang, M., Seybert, N., Wang, S.","57194549528;7202006388;26868207000;55768086800;","CFO Narcissism and Financial Reporting Quality",2017,"Journal of Accounting Research","55","5",,"1089","1135",,166,"10.1111/1475-679X.12176","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85020698400&doi=10.1111%2f1475-679X.12176&partnerID=40&md5=b0d09e1d39c9dee66eee7aa7973e4aa1",Article,"Final","",Scopus,2-s2.0-85020698400
"Ferramosca, S., Greco, G., Allegrini, M.","56150626800;36990120300;14618860800;","External audit and goodwill write-off",2017,"Journal of Management and Governance","21","4",,"907","934",,6,"10.1007/s10997-016-9369-x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85000444283&doi=10.1007%2fs10997-016-9369-x&partnerID=40&md5=a0a999b55faf06c78638e2a3cf2cf6d3",Article,"Final","",Scopus,2-s2.0-85000444283
"Rongbing, H., Liyan, W.","57195983222;57210033350;","Audit results, market reactions and accounting conservatism: evidence from China",2017,"Public Money and Management","37","7",,"477","484",,,"10.1080/09540962.2017.1372101","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85030709932&doi=10.1080%2f09540962.2017.1372101&partnerID=40&md5=85297bc78a5297b10256dbfbc8472042",Article,"Final","",Scopus,2-s2.0-85030709932
"Hsu, C., Novoselov, K.E., Wang, R.","24722492000;36714149800;57199208559;","Does accounting conservatism mitigate the shortcomings of CEO overconfidence?",2017,"Accounting Review","92","6",,"77","101",,44,"10.2308/accr-51718","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85036548773&doi=10.2308%2faccr-51718&partnerID=40&md5=5715c7b520aff1e01e3c0c9232c00205",Article,"Final","",Scopus,2-s2.0-85036548773
"Hong, S.","57190032721;","A study on accounting conservatism of capital-raising corporations",2017,"Journal of Applied Business Research","33","6",,"1303","1316",,,"10.19030/jabr.v33i6.10062","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85034602635&doi=10.19030%2fjabr.v33i6.10062&partnerID=40&md5=c81321150362962eca9843d8cb38c4df",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85034602635
"Kim, J.H., Im, C.C.","57193526635;57191163077;","Reported profits and effective tax rate following accounting standards changes analysis of consolidated financial statements and separate financial statements",2017,"Journal of Applied Business Research","33","6",,"1171","1186",,2,"10.19030/jabr.v33i6.10053","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85034597760&doi=10.19030%2fjabr.v33i6.10053&partnerID=40&md5=ffd08eab72479e8a52ad5b528ca1b003",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85034597760
"Wu, H.","56130115900;","Probability of loss reversal in Australia",2017,"Australian Journal of Management","42","4",,"560","582",,3,"10.1177/0312896216673411","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85032341604&doi=10.1177%2f0312896216673411&partnerID=40&md5=e0b60e60ed3cb8a6dc8905db12f2250a",Article,"Final","",Scopus,2-s2.0-85032341604
"Du, X.","35268458800;","Hospitality and auditor independence: do gifts blind the eyes?",2017,"China Journal of Accounting Studies","5","4",,"420","448",,2,"10.1080/21697213.2017.1423776","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85057047721&doi=10.1080%2f21697213.2017.1423776&partnerID=40&md5=187eb1a3dfd114cb9c958465b5ba3ac7",Article,"Final","",Scopus,2-s2.0-85057047721
"Kang, M., Lee, H.-Y., Son, M., Stein, M.","55728286300;55706776200;23398217000;56252422200;","The association between human resource investment by audit firms and their audit quality*",2017,"Asia-Pacific Journal of Accounting and Economics","24","3-4",,"249","271",,11,"10.1080/16081625.2016.1214605","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84981715608&doi=10.1080%2f16081625.2016.1214605&partnerID=40&md5=e5aa22304a0d7471fcbb4e89b8848e57",Article,"Final","",Scopus,2-s2.0-84981715608
"Campbell, J.L., Eric Yeung, P.","57214373910;14022141500;","Earnings Comparability, Accounting Similarities, and Stock Returns: Evidence From Peer Firms’ Earnings Restatements",2017,"Journal of Accounting, Auditing and Finance","32","4",,"480","509",,17,"10.1177/0148558X17704105","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85053055655&doi=10.1177%2f0148558X17704105&partnerID=40&md5=f1aa05a0c88114eb5d90eee76c0bc773",Article,"Final","",Scopus,2-s2.0-85053055655
"Jin, J.Y., Kanagaretnam, K., Lobo, G.J., Mathieu, R.","55230691400;7801501072;10142124700;8723710600;","Social capital and bank stability",2017,"Journal of Financial Stability","32",,,"99","114",,40,"10.1016/j.jfs.2017.08.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85029811683&doi=10.1016%2fj.jfs.2017.08.001&partnerID=40&md5=6eb5d2b8722d8d6278e541a0942380d9",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85029811683
"Sajnóg, A.","57219346009;","The role of comprehensive income in predicting banks’ future earnings based on the practice of banks listed on the warsaw stock exchange",2017,"Equilibrium. Quarterly Journal of Economics and Economic Policy","12","3",,"485","500",,2,"10.24136/eq.v12i3.26","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85092330220&doi=10.24136%2feq.v12i3.26&partnerID=40&md5=a0c697e893cf678cebaffa8a40d499e3",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85092330220
"Carrera, N., Sohail, T., Carmona, S.","24767467100;14626884800;57190397526;","Audit committees’ social capital and financial reporting quality",2017,"Accounting and Business Research","47","6",,"633","672",,22,"10.1080/00014788.2017.1299617","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85019605649&doi=10.1080%2f00014788.2017.1299617&partnerID=40&md5=58e5f254da89739aba6653323dcd9939",Article,"Final","",Scopus,2-s2.0-85019605649
"Valentincic, A., Novak, A., Kosi, U.","6508319650;7102849132;24076328000;","Accounting Quality in Private Firms During the Transition Towards International Standards",2017,"Accounting in Europe","14","3",,"358","387",,5,"10.1080/17449480.2017.1378821","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85030843768&doi=10.1080%2f17449480.2017.1378821&partnerID=40&md5=45cfddf1255e43298ef9d5b12630c2b6",Article,"Final","",Scopus,2-s2.0-85030843768
"Bakarich, K.M.","57191181520;","Going home: Examining foreign firm deregistrations and accounting quality",2017,"Journal of International Accounting Research","16","3",,"147","170",,,"10.2308/jiar-51917","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85041421025&doi=10.2308%2fjiar-51917&partnerID=40&md5=c14a435f8909cfa4fff69562a1b534ba",Article,"Final","",Scopus,2-s2.0-85041421025
"Callen, J.L., Fang, X.","7102556334;55649656900;","Crash Risk and the Auditor–Client Relationship",2017,"Contemporary Accounting Research","34","3",,"1715","1750",,91,"10.1111/1911-3846.12311","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85029580399&doi=10.1111%2f1911-3846.12311&partnerID=40&md5=eb20aae743cb53593ca73217dd46babc",Article,"Final","",Scopus,2-s2.0-85029580399
"Chen, D., Liu, M., Ma, T., Martin, X.","23388547500;55210661400;57209863735;24341739100;","Accounting quality and trade credit",2017,"Accounting Horizons","31","3",,"69","83",,49,"10.2308/acch-51711","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85027032792&doi=10.2308%2facch-51711&partnerID=40&md5=982fc638977ea3e1be1b002aac3aeaad",Article,"Final","",Scopus,2-s2.0-85027032792
"Jackson, A.B., Rountree, B.R., Sivaramakrishnan, K.","36711800600;15128111800;7004735150;","Earnings co-movements and earnings manipulation",2017,"Review of Accounting Studies","22","3",,"1340","1365",,14,"10.1007/s11142-017-9411-5","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85020508142&doi=10.1007%2fs11142-017-9411-5&partnerID=40&md5=1edfaa7e7300a8c52b4ac48f61f1c335",Article,"Final","",Scopus,2-s2.0-85020508142
"Pan, X.","37091451800;","Accounting conservatism, bank lending and firm investment: Evidence from a quasi-experiment of China's stimulus package",2017,"Pacific Basin Finance Journal","44",,,"64","79",,3,"10.1016/j.pacfin.2017.06.004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85020472750&doi=10.1016%2fj.pacfin.2017.06.004&partnerID=40&md5=d11fab3abebcf9495e2507aa31c2a336",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85020472750
"Bandyopadhyay, S.P., Chen, C., Wolfe, M.","7402057878;24461336900;56015248400;","The predictive ability of investment property fair value adjustments under IFRS and the role of accounting conservatism",2017,"Advances in Accounting","38",,,"1","14",,7,"10.1016/j.adiac.2017.05.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85020115256&doi=10.1016%2fj.adiac.2017.05.002&partnerID=40&md5=d9a20c355c84346418cc0fb15ba7719b",Article,"Final","",Scopus,2-s2.0-85020115256
"Andreou, P.C., Cooper, I., Louca, C., Philip, D.","55310213600;7101901751;16039879600;55363970700;","Bank loan loss accounting treatments, credit cycles and crash risk",2017,"British Accounting Review","49","5",,"474","492",,26,"10.1016/j.bar.2017.03.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85016517283&doi=10.1016%2fj.bar.2017.03.002&partnerID=40&md5=c01b59c291aa8989ebc29bcc58fefd8d",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85016517283
"Mak, C.Y.","43261459000;","How do financial analysts interpret industrial firms' corporate refocusing announcements?",2017,"British Accounting Review","49","5",,"493","511",,1,"10.1016/j.bar.2016.10.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85009829130&doi=10.1016%2fj.bar.2016.10.003&partnerID=40&md5=3524631927fedd1c19d9f71386011a5a",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85009829130
"Diri, M.E.","57197800478;","Introduction to earnings management",2017,"Introduction to Earnings Management",,,,"1","113",,23,"10.1007/978-3-319-62686-4","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85034816282&doi=10.1007%2f978-3-319-62686-4&partnerID=40&md5=272d61fbe3904512390eb135a609f964",Book,"Final","All Open Access, Green",Scopus,2-s2.0-85034816282
"Qiao, Z., Liu, Y.","57192888413;55181863900;","Open Market Operation Effectiveness in China",2017,"Emerging Markets Finance and Trade","53","8",,"1706","1719",,2,"10.1080/1540496X.2016.1216839","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85008642012&doi=10.1080%2f1540496X.2016.1216839&partnerID=40&md5=42db56b101ab831179103faf7936ac6e",Article,"Final","",Scopus,2-s2.0-85008642012
"Boulton, T.J., Smart, S.B., Zutter, C.J.","35174409200;7004416565;6508275850;","Conservatism and international IPO underpricing",2017,"Journal of International Business Studies","48","6",,"763","785",,49,"10.1057/s41267-016-0054-8","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85015685880&doi=10.1057%2fs41267-016-0054-8&partnerID=40&md5=def41332fe14a2f5adf7947c214f1c09",Article,"Final","",Scopus,2-s2.0-85015685880
"Chen, H., Dong, W., Han, H., Zhou, N.","36642593200;57114095400;57189841787;57266155200;","A comprehensive and quantitative internal control index: construction, validation, and impact",2017,"Review of Quantitative Finance and Accounting","49","2",,"337","377",,39,"10.1007/s11156-016-0593-x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84980018889&doi=10.1007%2fs11156-016-0593-x&partnerID=40&md5=5f43e096a0fef3e2a68d2f887b6db53c",Article,"Final","",Scopus,2-s2.0-84980018889
"Blomkvist, M., Paananen, M.","37090347000;6603443542;","Corporate governance and accounting in small growing firms: A comparison of financial reporting and cost of debt across Gazelles and Non-Gazelles",2017,"Handbook of Research on Corporate Governance and Entrepreneurship",,,,"333","366",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85076304315&partnerID=40&md5=f6f1275c01d424410ea141d9709f402c",Book Chapter,"Final","",Scopus,2-s2.0-85076304315
"Seetah, K.","57191960087;","The Effect of Financial and Eurozone Crisis on Accounting Quality of the Hospitality Sector",2017,"Journal of Hospitality Marketing and Management","26","5",,"552","563",,2,"10.1080/19368623.2017.1231652","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84995505981&doi=10.1080%2f19368623.2017.1231652&partnerID=40&md5=5e46a69624be01a931a896c466443efe",Article,"Final","",Scopus,2-s2.0-84995505981
"Li, B., Liu, Y., Yang, D.C., Xu, X.","57195576948;57858551600;55717915700;57199211339;","The impact of accounting conservatism on the credit availability of agricultural companies: Evidence from China",2017,"Custos e Agronegocio","13","3",,"44","61",,2,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85037687929&partnerID=40&md5=75a487b76e2eec21aa298d8b34b1aba2",Article,"Final","",Scopus,2-s2.0-85037687929
"Dutta, S., Patatoukas, P.N.","7402667272;53985113200;","Identifying conditional conservatism in financial accounting data: Theory and evidence",2017,"Accounting Review","92","4",,"191","216",,31,"10.2308/accr-51640","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85023747957&doi=10.2308%2faccr-51640&partnerID=40&md5=0597a3ba60e5acb1099e582c82fa232e",Review,"Final","",Scopus,2-s2.0-85023747957
"Cascino, S.","36439040700;","Stock-bond return co-movement and accounting information",2017,"Journal of Business Finance and Accounting","44","7-8",,"1036","1072",,6,"10.1111/jbfa.12253","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85020023422&doi=10.1111%2fjbfa.12253&partnerID=40&md5=f6b795ac95ce9c76fdbe3ec5f14b4754",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85020023422
"Bonetti, P., Ipino, E., Parbonetti, A.","57191884373;57192073499;16043323800;","The role of unaffiliated bankers on conditional conservatism: Evidence from IFRS information shock",2017,"Journal of Business Finance and Accounting","44","7-8",,"925","952",,7,"10.1111/jbfa.12252","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85019706790&doi=10.1111%2fjbfa.12252&partnerID=40&md5=5485cf0dc160e6ea23296d1a1f51bcb9",Article,"Final","",Scopus,2-s2.0-85019706790
"Jung, J.H., Lim, S.S., Pae, J., Yoo, C.-Y.","56222805300;36793511000;8575544300;54394770200;","Do analysts who understand accounting conservatism exhibit better forecasting performance?",2017,"Journal of Business Finance and Accounting","44","7-8",,"953","985",,4,"10.1111/jbfa.12254","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85019124901&doi=10.1111%2fjbfa.12254&partnerID=40&md5=9e45e13f659a7d3d7cf7d6e73b91802f",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85019124901
"Din, N.U., Cheng, X., Nazneen, S.","57204777969;24490696200;57194947592;","Accounting conservatism, debt covenants, and information asymmetry",2017,"2017 3rd International Conference on Information Management, ICIM 2017",,,"7950356","107","111",,,"10.1109/INFOMAN.2017.7950356","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85024367630&doi=10.1109%2fINFOMAN.2017.7950356&partnerID=40&md5=81805c9b87b80ab0b00078664e7e8860",Conference Paper,"Final","",Scopus,2-s2.0-85024367630
"Batta, G., Muslu, V.","36459576000;35362423400;","Credit Rating Agency and Equity Analysts’ Adjustments to GAAP Earnings",2017,"Contemporary Accounting Research","34","2",,"783","817",,6,"10.1111/1911-3846.12293","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85020205144&doi=10.1111%2f1911-3846.12293&partnerID=40&md5=86607cee163153b97d462468d9f4a2eb",Article,"Final","",Scopus,2-s2.0-85020205144
"Zhang, H., Wang, M., Jiang, J.","57194201817;57194184060;57194193408;","Investor protection and stock crash risk",2017,"Pacific Basin Finance Journal","43",,,"256","266",,25,"10.1016/j.pacfin.2017.05.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85019111580&doi=10.1016%2fj.pacfin.2017.05.001&partnerID=40&md5=c665a828bec595f4023198976e4b1baf",Article,"Final","",Scopus,2-s2.0-85019111580
"Navarro-García, J.C., Madrid-Guijarro, A.","26031720000;24341693900;","Earnings Quality in a Bubble Period: The Case of Construction Activity Firms in Spain",2017,"Australian Accounting Review","27","2",,"164","179",,,"10.1111/auar.12139","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85018866651&doi=10.1111%2fauar.12139&partnerID=40&md5=abcee610e45ead5744e950eacb267910",Article,"Final","",Scopus,2-s2.0-85018866651
"Chen, E., Gavious, I., Lev, B.","55949706800;16041970300;7006690925;","The positive externalities of IFRS R&amp;D capitalization: enhanced voluntary disclosure",2017,"Review of Accounting Studies","22","2",,"677","714",,35,"10.1007/s11142-017-9399-x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85018330733&doi=10.1007%2fs11142-017-9399-x&partnerID=40&md5=eec2e55c711efc8a3c6d7566e4f6b4ae",Article,"Final","",Scopus,2-s2.0-85018330733
"Bradford, W., Chen, C., Zhu, S.","35368109000;57204614145;55618109500;","Conservative Accounting, IFRS Convergence and Cash Dividend Payments: Evidence from China",2017,"European Financial Management","23","3",,"376","414",,6,"10.1111/eufm.12114","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85017150752&doi=10.1111%2feufm.12114&partnerID=40&md5=4c7193e79942728f5c36e0cc3282737d",Article,"Final","",Scopus,2-s2.0-85017150752
"Bonsall, S.B., Miller, B.P.","55588404600;16492756300;","The impact of narrative disclosure readability on bond ratings and the cost of debt",2017,"Review of Accounting Studies","22","2",,"608","643",,193,"10.1007/s11142-017-9388-0","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85015608079&doi=10.1007%2fs11142-017-9388-0&partnerID=40&md5=0f1b882a2d80a1e00480e824f8c02445",Article,"Final","",Scopus,2-s2.0-85015608079
"Coelho, A.C., Galdi, F.C., Lopes, A.B.","36808976700;55790350900;36548689000;","Determinants of asymmetric loss recognition timeliness in public and private firms in Brazil",2017,"Emerging Markets Review","31",,,"65","79",,6,"10.1016/j.ememar.2017.02.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85013923309&doi=10.1016%2fj.ememar.2017.02.002&partnerID=40&md5=babe9f494a248d945fd3b4528193aa43",Article,"Final","",Scopus,2-s2.0-85013923309
"Zhong, Y., Li, W.","57192067915;35210569100;","Accounting Conservatism: A Literature Review",2017,"Australian Accounting Review","27","2",,"195","213",,52,"10.1111/auar.12107","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84996538290&doi=10.1111%2fauar.12107&partnerID=40&md5=67b12926cce0f0805dc33e5cbb09ca7f",Review,"Final","",Scopus,2-s2.0-84996538290
"Jiang, N., Kattuman, P., Kotia, A.","55433198600;6603262664;57193580849;","Polarisation and Reversion under Competition: Profitability of Indian Firms",2017,"International Journal of the Economics of Business","24","2",,"131","151",,,"10.1080/13571516.2017.1290750","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85015097623&doi=10.1080%2f13571516.2017.1290750&partnerID=40&md5=6ea0506570cec4e39759117cf92f7792",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85015097623
"Kong, X., Radhakrishnan, S., Tsang, A.","57194163605;35846986500;36775629500;","Corporate Lobbying, Visibility and Accounting Conservatism",2017,"Journal of Business Finance and Accounting","44","5-6",,"527","557",,22,"10.1111/jbfa.12246","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85019000551&doi=10.1111%2fjbfa.12246&partnerID=40&md5=82d0ed9cde29b71f80fe04b9cef91724",Article,"Final","",Scopus,2-s2.0-85019000551
"Baioco, V.G., De Almeida, J.E.F.","57194143792;56735429500;","Effects of the audit committee and the fiscal council on earnings quality in Brazil",2017,"Revista Contabilidade e Financas","28","74",,"229","248",,8,"10.1590/1808-057x201703250","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85018880998&doi=10.1590%2f1808-057x201703250&partnerID=40&md5=33c952348cf1503e46a94b49388f77bc",Conference Paper,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85018880998
"Dyreng, S.D., Vashishtha, R., Weber, J.","23667151100;54682417900;35610387400;","Direct Evidence on the Informational Properties of Earnings in Loan Contracts",2017,"Journal of Accounting Research","55","2",,"371","406",,33,"10.1111/1475-679X.12168","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85017454194&doi=10.1111%2f1475-679X.12168&partnerID=40&md5=b88203b049b66bcbb97324eeeae64965",Article,"Final","",Scopus,2-s2.0-85017454194
"Saini, J.S., Arugaslan, O., DeMello, J.","57146906500;6504037600;37051904200;","What values more? Agency costs or accrual quality",2017,"Journal of Financial Reporting and Accounting","15","1",,"22","38",,1,"10.1108/JFRA-10-2015-0088","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85065574822&doi=10.1108%2fJFRA-10-2015-0088&partnerID=40&md5=f14420d0b3d51fa52602aed91783de58",Article,"Final","",Scopus,2-s2.0-85065574822
"Liang, S., Chen, D., Fu, B., Fang, K.","56816165000;57210855936;57204763943;57204762695;","Independent directors’ board networks and accounting conservatism",2017,"China Journal of Accounting Studies","5","2",,"173","195",,1,"10.1080/21697213.2017.1339430","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85056989566&doi=10.1080%2f21697213.2017.1339430&partnerID=40&md5=5478d8eff1fa5745e232541e3a9b473b",Article,"Final","",Scopus,2-s2.0-85056989566
"Dal Magro, C.B., Turra, S., Klann, R.C., Lemes, S.","55969312100;57195066972;25927175200;56180247300;","Timeliness of Accounting Information in Family Controlled and Managed Companies in Brazil",2017,"Latin American Business Review","18","2",,"139","164",,1,"10.1080/10978526.2017.1318287","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85025176749&doi=10.1080%2f10978526.2017.1318287&partnerID=40&md5=e4a3096ef0c69568db98d6d4a986fcdf",Article,"Final","",Scopus,2-s2.0-85025176749
"Edmonds, J.E., Leece, R.D.","50161229600;55335331300;","An investigation of the effectiveness of the division of corporate finance as a monitor of financial reporting",2017,"Research in Accounting Regulation","29","1",,"44","51",,2,"10.1016/j.racreg.2017.04.005","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85019022955&doi=10.1016%2fj.racreg.2017.04.005&partnerID=40&md5=3f24864215bcdd3a1fcfe653a3aa39ce",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85019022955
"Kang, T., Lobo, G.J., Wolfe, M.C.","7402968604;10142124700;55532729100;","Accounting conservatism and firm growth financed by external debt: The role of debt maturity",2017,"Journal of Accounting, Auditing and Finance","32","2",,"182","208",,14,"10.1177/0148558X15585236","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85018172388&doi=10.1177%2f0148558X15585236&partnerID=40&md5=007333fc2d3c557cd7847d7ac83d8fb0",Article,"Final","",Scopus,2-s2.0-85018172388
"Patro, B., Pattanayak, J.K.","57193443293;54891552900;","Association of CSR Disclosure with Accounting Conservatism : A Study of Select Indian Mining Firms",2017,"Indian Journal of Finance","11","3",,"7","25",,8,"10.17010/ijf/2017/v11i3/111646","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85057995401&doi=10.17010%2fijf%2f2017%2fv11i3%2f111646&partnerID=40&md5=8b950364882d3ef36cb7e17cb5a1f6c1",Article,"Final","",Scopus,2-s2.0-85057995401
"Banker, R.D., Basu, S., Byzalov, D.","55909613300;7403656354;55388916500;","Implications of impairment decisions and assets' cash-flow horizons for conservatism research",2017,"Accounting Review","92","2",,"41","67",,23,"10.2308/accr-51524","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85017355722&doi=10.2308%2faccr-51524&partnerID=40&md5=11807d9043c22b4f44b21150eaf0a77e",Conference Paper,"Final","",Scopus,2-s2.0-85017355722
"Cheng, S., Duru, A., Zhao, Y.","22936888800;6506302024;37030237000;","Antitakeover legislation and accounting conservatism: New evidence",2017,"Journal of Accounting and Public Policy","36","2",,"119","140",,9,"10.1016/j.jaccpubpol.2017.02.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85014765981&doi=10.1016%2fj.jaccpubpol.2017.02.003&partnerID=40&md5=f2d591b516b51c0d15f434709b526130",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85014765981
"Rodríguez García, M.D.P., Cortez Alejandro, K.A., Méndez Sáenz, A.B., Garza Sánchez, H.H.","35322784300;35322104400;56711337400;56395412700;","Does an IFRS adoption increase value relevance and earnings timeliness in Latin America?",2017,"Emerging Markets Review","30",,,"155","168",,37,"10.1016/j.ememar.2016.11.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85007575313&doi=10.1016%2fj.ememar.2016.11.001&partnerID=40&md5=e59cdf94505ab583a9c3cb3997af70be",Article,"Final","",Scopus,2-s2.0-85007575313
"Bertomeu, J., Darrough, M., Xue, W.","16308634500;6602529908;57225736390;","Optimal conservatism with earnings manipulation [Prudence optimale et manipulation des résultats]",2017,"Contemporary Accounting Research","34","1",,"252","284",,42,"10.1111/1911-3846.12247","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84994750435&doi=10.1111%2f1911-3846.12247&partnerID=40&md5=30154ef59d18bfce8f2ab87db9805479",Article,"Final","",Scopus,2-s2.0-84994750435
"Manganaris, P., Beccalli, E., Dimitropoulos, P.","56102503300;7003720733;33367844800;","Bank transparency and the crisis",2017,"British Accounting Review","49","2",,"121","137",,20,"10.1016/j.bar.2016.07.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84994252330&doi=10.1016%2fj.bar.2016.07.002&partnerID=40&md5=0384db451d9160bcf923c8ed597357e2",Article,"Final","",Scopus,2-s2.0-84994252330
"Goh, B.W., Lim, C.Y., Lobo, G.J., Tong, Y.H.","35409327100;7403654533;10142124700;15836013100;","Conditional conservatism and debt versus equity financing [Prudence conditionnelle et financement par emprunt ou par capitaux propres]",2017,"Contemporary Accounting Research","34","1",,"216","251",,28,"10.1111/1911-3846.12237","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84994107933&doi=10.1111%2f1911-3846.12237&partnerID=40&md5=8c9514e5080358c6ba5db9a3eed8c162",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84994107933
"Core, J.E.","6701653891;","Discussion of “optimal conservatism with earnings manipulation” [Analyse critique de « Prudence optimale et manipulation des résultats »]",2017,"Contemporary Accounting Research","34","1",,"285","291",,1,"10.1111/1911-3846.12249","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84994013402&doi=10.1111%2f1911-3846.12249&partnerID=40&md5=65c7c09fe038fbec296f044b0c8cd508",Article,"Final","",Scopus,2-s2.0-84994013402
"Lobo, G.J., Paugam, L., Zhang, D., Casta, J.F.","10142124700;56523043700;57767130400;36715827500;","Effect of joint auditor pair composition on audit quality: Evidence from impairment tests [Incidence de la composition du collège d’auditeurs sur la qualité de l’audit conjoint: Le cas des tests de dépréciation]",2017,"Contemporary Accounting Research","34","1",,"118","153",,38,"10.1111/1911-3846.12244","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84992524668&doi=10.1111%2f1911-3846.12244&partnerID=40&md5=d82f646207747bfaa23e621988fc2b89",Article,"Final","",Scopus,2-s2.0-84992524668
"Simunic, D.A., Ye, M., Zhang, P.","8409667000;55653314100;55491524300;","The joint effects of multiple legal system characteristics on auditing standards and auditor behavior [Les répercussions conjointes des caractéristiques des régimes juridiques multiples sur les normes d’audit et le comportement des auditeurs]",2017,"Contemporary Accounting Research","34","1",,"7","38",,31,"10.1111/1911-3846.12242","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84956911552&doi=10.1111%2f1911-3846.12242&partnerID=40&md5=cf07493a7e5342c5243e8f6e36ae7699",Article,"Final","",Scopus,2-s2.0-84956911552
"Li, W., Wang, Y., Wu, L., Xiao, J.Z.","56701078600;57908380700;22037053100;7402564707;","The Ethical Dimension of Management Ownership in China",2017,"Journal of Business Ethics","141","2",,"381","392",,3,"10.1007/s10551-015-2722-1","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84933567681&doi=10.1007%2fs10551-015-2722-1&partnerID=40&md5=20f692362b9b20f4d79c776bddfd46d3",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84933567681
"Caskey, J., Laux, V.","35219559800;14622789000;","Corporate governance, accounting conservatism, and manipulation",2017,"Management Science","63","2",,"424","437",,49,"10.1287/mnsc.2015.2341","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85013638128&doi=10.1287%2fmnsc.2015.2341&partnerID=40&md5=c1abb2fb08a9d210c57b6895bf654298",Conference Paper,"Final","",Scopus,2-s2.0-85013638128
"Badia, M., Duro, M., Penalva, F., Ryan, S.","57192162948;57192162633;23393917900;35574572600;","Conditionally conservative fair value measurements",2017,"Journal of Accounting and Economics","63","1",,"75","98",,25,"10.1016/j.jacceco.2016.10.006","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84998890697&doi=10.1016%2fj.jacceco.2016.10.006&partnerID=40&md5=122ff1d9e74b71a28e70f5f56f8f2a6b",Article,"Final","",Scopus,2-s2.0-84998890697
"Dauth, T., Pronobis, P., Schmid, S.","55552969700;55992861500;55424690900;","Exploring the link between internationalization of top management and accounting quality: The CFO's international experience matters",2017,"International Business Review","26","1",,"71","88",,34,"10.1016/j.ibusrev.2016.05.007","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84992362163&doi=10.1016%2fj.ibusrev.2016.05.007&partnerID=40&md5=14aa2ae1260cfb161b91a3c7c99685c7",Article,"Final","",Scopus,2-s2.0-84992362163
"Mehrani, S., Moradi, M., Eskandar, H.","57190611063;57195328786;57190606544;","Institutional Ownership Type and Earnings Quality: Evidence from Iran",2017,"Emerging Markets Finance and Trade","53","1",,"54","73",,24,"10.1080/1540496X.2016.1145114","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84981524624&doi=10.1080%2f1540496X.2016.1145114&partnerID=40&md5=b42211834d8061f27be28f1144f43f62",Article,"Final","",Scopus,2-s2.0-84981524624
"Chen, J., Chan, K.C., Dong, W., Zhang, F.","57777676100;57204762303;57114095400;55999398700;","Internal Control and Stock Price Crash Risk: Evidence from China",2017,"European Accounting Review","26","1",,"125","152",,130,"10.1080/09638180.2015.1117008","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84958036370&doi=10.1080%2f09638180.2015.1117008&partnerID=40&md5=9b07f60e70ffd6ab263272ebcb071a02",Article,"Final","",Scopus,2-s2.0-84958036370
"Matias Gama, A.P., Segura, L.C., Milani Filho, M.A.F.","36349691700;56890929300;57218826244;","The Impact of Investment in Intangible Assets on the Market Value",2017,"Accounting, Finance, Sustainability, Governance and Fraud",,,,"65","82",,,"10.1007/978-981-10-3009-3_4","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85090344423&doi=10.1007%2f978-981-10-3009-3_4&partnerID=40&md5=e1fcc59313bd5dc81b7308ad3ebecde3",Book Chapter,"Final","",Scopus,2-s2.0-85090344423
"Matias Gama, A.P., Segura, L.C., Milani Filho, M.A.F.","36349691700;56890929300;57218826244;","The Value Relevance of the Variables Earnings and Book Value of Equity for Valuation Purposes",2017,"Accounting, Finance, Sustainability, Governance and Fraud",,,,"43","63",,,"10.1007/978-981-10-3009-3_3","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85090339617&doi=10.1007%2f978-981-10-3009-3_3&partnerID=40&md5=3293e7e02827f41c7241a3ea1ea79537",Book Chapter,"Final","",Scopus,2-s2.0-85090339617
"Matias Gama, A.P., Segura, L.C., Milani Filho, M.A.F.","36349691700;56890929300;57218826244;","Analysis and Discussion of Results",2017,"Accounting, Finance, Sustainability, Governance and Fraud",,,,"139","157",,,"10.1007/978-981-10-3009-3_7","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85090325144&doi=10.1007%2f978-981-10-3009-3_7&partnerID=40&md5=4ade4afe2a1346b870a27ba8c75b2c12",Book Chapter,"Final","",Scopus,2-s2.0-85090325144
"Ahmad, M.A., Alrabba, H.M.","55263038300;57204888612;","Examining the impact of capital structure on earnings quality in food and beverage companies listed on the jordanian stock exchange",2017,"International Journal of Economic Research","14","15",,"497","509",,2,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85057638270&partnerID=40&md5=86ce3f0f0df1fa0239915d56ae0ccd78",Article,"Final","",Scopus,2-s2.0-85057638270
"Al-Taie, B.F.K., Flayyih, H.H., Talab, H.R.","57203466312;57203466346;57202513740;","Measurement of income smoothing and its effect on accounting conservatism: An empirical study of listed companies in the iraqi stock exchange",2017,"International Journal of Economic Perspectives","11","3",,"710","719",,34,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85051835710&partnerID=40&md5=2293dd419f7a2c23b9d46d506f1047a2",Article,"Final","",Scopus,2-s2.0-85051835710
"Rodrigues, N., Albuquerque, F., Justino, R., Quirós, J.T.","57203015666;57192316632;57192306998;57203015702;","Is the financial reporting of listed entities in the European markets influenced by conservatism?",2017,"Advances in Business and Management","12",,,"185","214",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85050287404&partnerID=40&md5=1ec62bd5fcaa50b836c4e3f5d2e10c1d",Book Chapter,"Final","",Scopus,2-s2.0-85050287404
"Mokoaleli-Mokoteli, T., Iatridis, G.E.","26530589000;8652844200;","Big 4 auditing companies, earnings manipulation and earnings conservatism: Evidence from an emerging market",2017,"Investment Management and Financial Innovations","14","1",,"35","45",,6,"10.21511/imfi.14(1).2017.04","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85038574809&doi=10.21511%2fimfi.14%281%29.2017.04&partnerID=40&md5=816f73d124c7f5f4738f4fecf1024b9f",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85038574809
"Li, W., He, T., Marshall, A., Tang, G.","55362585800;55362106100;7401645441;36901762100;","Revisiting conditional accounting conservatism in state-controlled firms",2017,"Asian Review of Accounting","25","4",,"486","501",,2,"10.1108/ARA-07-2016-0077","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85034837568&doi=10.1108%2fARA-07-2016-0077&partnerID=40&md5=d2dbb198c2475ed60f938e2938e3c209",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85034837568
"Cardona Montoya, J.C., Cano Morales, A.M.","57196706526;57193389204;","The impact of international financial reporting standards on Canadian accounting quality [Impacto de los estándares internacionales de información financiera en la calidad contable canadiense]",2017,"Espacios","38","52","18","","",,2,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85033711484&partnerID=40&md5=6f69497f1d3bb2a72d2cb72806d75795",Article,"Final","",Scopus,2-s2.0-85033711484
"Sadiq, M., Shafie, R.B.","57883516700;57201867971;","The quality of financial reporting and its measurements",2017,"International Journal of Economic Perspectives","11","1",,"392","401",,2,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85033448196&partnerID=40&md5=5f639f001b690892ba676a3dc215be95",Article,"Final","",Scopus,2-s2.0-85033448196
"Le, T.B., Pavelková, D., Do, T.T.N., Ngo, M.V.","57191409127;24922091500;57196441136;57194268256;","Does Foreign ownership impact accounting conservatism adoption in Vietnam?",2017,"Business and Economic Horizons","13","3",,"287","294",,2,"10.15208/beh.2017.21","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85033212505&doi=10.15208%2fbeh.2017.21&partnerID=40&md5=e34d2522abcd7b864f413e40cda9cd71",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85033212505
"Majeed, M.A., Zhang, X.-Z., Wang, Z.","57190856606;57190854685;57196421687;","Product market competition, regulatory changes, ownership structure and accounting conservatism: Evidence from China",2017,"Chinese Management Studies","11","4",,"658","688",,6,"10.1108/CMS-12-2016-0248","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85032990259&doi=10.1108%2fCMS-12-2016-0248&partnerID=40&md5=1b494e63a240aa91a5d8d97bfdfc2f08",Article,"Final","",Scopus,2-s2.0-85032990259
"Koubaa, R.R., Jarboui, A.","57195620878;55842031700;","Normal, abnormal book-tax differences and accounting conservatism",2017,"Asian Academy of Management Journal of Accounting and Finance","13","1",,"113","142",,5,"10.21315/aamjaf2017.13.1.5","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85029308892&doi=10.21315%2faamjaf2017.13.1.5&partnerID=40&md5=07a8e153d90cb7308384f3bdcc02776a",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85029308892
"Li, B., Peng, M., Zhang, Y.","57195576948;57195573533;37076450700;","Audit knowledge and accounting conservatism: A case of executives' vocational learning and application",2017,"Eurasia Journal of Mathematics, Science and Technology Education","13","9",,"6101","6112",,,"10.12973/eurasia.2017.01043a","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85028927797&doi=10.12973%2feurasia.2017.01043a&partnerID=40&md5=26a3a3e01db9e6a93e9ba881cdb06efe",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85028927797
"Kronbauer, C.A., Marquezan, L.H.F., Barbosa, M.A.G., Diehl, C.A.","55612035900;57195296168;57195294086;35789705800;","Análise dos efeitos do conservadorismo na informação contábil após a alteração de 2011 no pronunciamento conceitual básico",2017,"Revista Brasileira de Gestao de Negocios","19","65","45996","453","468",,3,"10.7819/rbgn.v19i65.2742","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85026798121&doi=10.7819%2frbgn.v19i65.2742&partnerID=40&md5=70fec95531e69fd57f13f2a53dff2542",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85026798121
"Weng, T.-C.","55986274800;","Do the organization types of audit firms matter to earnings conservatism? evidence from China",2017,"Investment Management and Financial Innovations","14","2",,"116","127",,,"10.21511/imfi.14(2).2017.11","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85023185254&doi=10.21511%2fimfi.14%282%29.2017.11&partnerID=40&md5=75a5f7850e37f61a5764a7bea5bb5bd4",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85023185254
"Khlif, H., Achek, I.","55675422000;56835672500;","Gender in accounting research: a review",2017,"Managerial Auditing Journal","32","6",,"627","655",,68,"10.1108/MAJ-02-2016-1319","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85021375085&doi=10.1108%2fMAJ-02-2016-1319&partnerID=40&md5=88c173d702efb30f7463eb93b1f2685f",Review,"Final","",Scopus,2-s2.0-85021375085
"Alkurdi, A., Al-Nimer, M., Dabaghia, M.","57194563923;57194571850;57194566527;","Accounting conservatism and ownership structure effect: A look at industrial and financial jordanian listed companies",2017,"Journal of Environmental Accounting and Management","5","2",,"153","169",,,"10.5890/JEAM.2017.06.007","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85020874493&doi=10.5890%2fJEAM.2017.06.007&partnerID=40&md5=4d5ec52b2f14081496b9e3d6c01b4a34",Article,"Final","",Scopus,2-s2.0-85020874493
"Canitz, F., Ballis-Papanastasiou, P., Fieberg, C., Lopatta, K., Varmaz, A., Walker, T.","57164021000;37065800600;15848181700;55513783300;35114186600;8448878800;","Estimates and inferences in accounting panel data sets: comparing approaches",2017,"Journal of Risk Finance","18","3",,"268","283",,,"10.1108/JRF-11-2016-0145","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85020273776&doi=10.1108%2fJRF-11-2016-0145&partnerID=40&md5=7c130a09284d6aa9f8615420b7e0cb7b",Article,"Final","",Scopus,2-s2.0-85020273776
"Zia Ur Rehman, M., ul Abidin, Z., Rizwan, F., Abbas, Z., Baig, S.A.","57215974293;54907211600;57194285558;58315623200;57201118988;","How investor sentiments spillover from developed countries to developing countries?",2017,"Cogent Economics and Finance","5","1","1309096","","",,8,"10.1080/23322039.2017.1309096","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85019543619&doi=10.1080%2f23322039.2017.1309096&partnerID=40&md5=9ca2be19e0356b861d714df68743d80a",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85019543619
"Mohammed, N.F., Ahmed, K., Ji, X.-D.","57193889355;9272462600;7402840145;","Accounting conservatism, corporate governance and political connections",2017,"Asian Review of Accounting","25","2",,"288","318",,35,"10.1108/ARA-04-2016-0041","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85017463775&doi=10.1108%2fARA-04-2016-0041&partnerID=40&md5=f25f9c5581b59050c94614544bcb9e67",Article,"Final","",Scopus,2-s2.0-85017463775
"García-Sánchez, I.-M., Martínez-Ferrero, J., García-Meca, E.","57193363767;55797750200;55902968800;","Gender diversity, financial expertise and its effects on accounting quality",2017,"Management Decision","55","2",,"347","382",,70,"10.1108/MD-02-2016-0090","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85014686911&doi=10.1108%2fMD-02-2016-0090&partnerID=40&md5=949c1ab7c3e6eaeb91094e9dd4faa25a",Article,"Final","",Scopus,2-s2.0-85014686911
"Kausar, A., Taffler, R.J., Tan, C.E.L.","55636319513;6505904943;36708697200;","Legal regimes and investor response to the auditor's going-concern opinion",2017,"Journal of Accounting, Auditing and Finance","32","1",,"40","72",,11,"10.1177/0148558X15602390","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85014264816&doi=10.1177%2f0148558X15602390&partnerID=40&md5=3ec1b2c6c8f1c3a18ea0a31eb831c862",Conference Paper,"Final","",Scopus,2-s2.0-85014264816
"Black, R., Nakao, S.H.","57193125562;55906544600;","Heterogeneity in earnings quality between different classes of companies after IFRS adoption: Evidence from Brazil [Heterogeneidade na qualidade do lucro contábil entre diferentes classes de empresas com a adoção de IFRS: evidências do Brasil]",2017,"Revista Contabilidade e Financas","28","73",,"113","131",,9,"10.1590/1808-057x201702750","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85010936433&doi=10.1590%2f1808-057x201702750&partnerID=40&md5=e700efc97cec671b0e24f30b7df4b675",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85010936433
"Li, L., Qi, B., Tian, G., Zhang, G.","55604408800;55440310200;36919296100;57193088237;","The contagion effect of low-quality audits at the level of individual auditors",2017,"Accounting Review","92","1",,"137","163",,100,"10.2308/accr-51407","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85010666357&doi=10.2308%2faccr-51407&partnerID=40&md5=6fa233b1d2ced7d613495fc4461f09fd",Article,"Final","",Scopus,2-s2.0-85010666357
"Hagemann, G.","57193813011;","Financial reporting quality in emerging economies: Empirical evidence from Brazil and South Africa",2016,"Financial Reporting Quality in Emerging Economies: Empirical Evidence from Brazil and South Africa",,,,"1","333",,,"10.3726/b10689","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85016776922&doi=10.3726%2fb10689&partnerID=40&md5=859831920bc78ac941a301c5efa8c961",Book,"Final","",Scopus,2-s2.0-85016776922
"Abdelsalam, O., Dimitropoulos, P., Elnahass, M., Leventis, S.","19336978300;33367844800;55873751100;8446820900;","Earnings management behaviors under different monitoring mechanisms: The case of Islamic and conventional banks",2016,"Journal of Economic Behavior and Organization","132",,,"155","173",,96,"10.1016/j.jebo.2016.04.022","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85008401033&doi=10.1016%2fj.jebo.2016.04.022&partnerID=40&md5=8bc724eb1aeffbf6fb1df8b59edc4693",Article,"Final","All Open Access, Green",Scopus,2-s2.0-85008401033
"Dickinson, V., Wangerin, D.D., Wild, J.J.","42961117000;55382845400;24318981500;","Accounting rules and post-acquisition profitability in business combinations",2016,"Accounting Horizons","30","4",,"427","447",,6,"10.2308/acch-51504","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85003533222&doi=10.2308%2facch-51504&partnerID=40&md5=eaf4b82074be847215140b3928db1a3d",Article,"Final","",Scopus,2-s2.0-85003533222
"Verdier, M.-A., Boutant, J.","56963644700;56964465800;","Do managers reduce reported earnings before a workforce reduction announcement? Evidence from French listed firms [Les dirigeants gèrent-ils les résultats comptables avant d'annoncer une réduction d'effectifs? Le cas des entreprises françaises cotées]",2016,"Comptabilite Controle Audit","22","3",,"9","45",,5,"10.3917/cca.223.0009","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84996938132&doi=10.3917%2fcca.223.0009&partnerID=40&md5=0483f2890d11e4f625c44d0bbc5d9196",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84996938132
"Plöckinger, M., Aschauer, E., Hiebl, M.R.W., Rohatschek, R.","57191961732;55309130700;55635544000;57191964682;","The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory",2016,"Journal of Accounting Literature","37",,,"55","75",,117,"10.1016/j.acclit.2016.09.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84995477436&doi=10.1016%2fj.acclit.2016.09.002&partnerID=40&md5=e2ba677dd4215c5ff41b86911aba347b",Article,"Final","",Scopus,2-s2.0-84995477436
"Pierre Thijssen, M.W., Iatridis, G.E.","57191632684;8652844200;","Conditional conservatism and value relevance of financial reporting: A study in view of converging accounting standards",2016,"Journal of Multinational Financial Management","37-38",,,"48","70",,4,"10.1016/j.mulfin.2016.10.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84992195967&doi=10.1016%2fj.mulfin.2016.10.001&partnerID=40&md5=ca48954bae8ad1022db5e9f803d62629",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84992195967
"Madah Marzuki, M., Abdul Wahab, E.A.","57191589045;35486259300;","Institutional factors and conditional conservatism in Malaysia: Does international financial reporting standards convergence matter?",2016,"Journal of Contemporary Accounting and Economics","12","3",,"191","209",,17,"10.1016/j.jcae.2016.09.004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84991702095&doi=10.1016%2fj.jcae.2016.09.004&partnerID=40&md5=e02a5712bd803dfe0b3a0d598d8f4535",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84991702095
"Kim, J.-B., Wang, Z., Zhang, L.","8304603800;44961631700;37008068300;","CEO Overconfidence and Stock Price Crash Risk",2016,"Contemporary Accounting Research","33","4",,"1720","1749",,354,"10.1111/1911-3846.12217","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84958093697&doi=10.1111%2f1911-3846.12217&partnerID=40&md5=6d70a7bb7a3a2b28a18d185198a91313",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84958093697
"Akita, M., Osaki, Y.","54882051900;35345570500;","Optimal penalty and accounting policy",2016,"Applied Economics","48","54",,"5292","5299",,,"10.1080/00036846.2016.1176113","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84966708292&doi=10.1080%2f00036846.2016.1176113&partnerID=40&md5=37158f5a3e057b58a71e2a482efd27ac",Article,"Final","",Scopus,2-s2.0-84966708292
"Mitra, S., Jaggi, B., Al-Hayale, T.","16022578800;24294604600;14023994000;","Auditor's downward switch, governance, and accounting conservatism",2016,"Journal of Accounting, Auditing and Finance","31","4",,"551","581",,10,"10.1177/0148558X15590227","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84994691921&doi=10.1177%2f0148558X15590227&partnerID=40&md5=1951db2ad1358ab45c48a0bba1caf526",Article,"Final","",Scopus,2-s2.0-84994691921
"Edmans, A., Heinle, M.S., Huang, C.","18633766100;36055029400;57190260619;","The real costs of financial efficiency when some information is soft",2016,"Review of Finance","20","6",,"2151","2182",,45,"10.1093/rof/rfw030","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84994017800&doi=10.1093%2frof%2frfw030&partnerID=40&md5=b9eaf44117eaab8d45ccaeb7902c6f19",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84994017800
"Kim, I., Miller, S., Wan, H., Wang, B.","57190183404;57213258555;57202950357;57190194515;","Drivers behind the monitoring effectiveness of global institutional investors: Evidence from earnings management",2016,"Journal of Corporate Finance","40",,,"24","46",,96,"10.1016/j.jcorpfin.2016.06.006","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84978251049&doi=10.1016%2fj.jcorpfin.2016.06.006&partnerID=40&md5=a60dc8200608085ebf5a577e5ff48c32",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84978251049
"Glöckner, A.","26031373300;","New development: The protective role of conservatism in public sector accounting",2016,"Public Money and Management","36","7",,"527","530",,4,"10.1080/09540962.2016.1237161","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84988891110&doi=10.1080%2f09540962.2016.1237161&partnerID=40&md5=955e712a705f2b108b7602ba6961773d",Article,"Final","",Scopus,2-s2.0-84988891110
"André, P., Filip, A., Paugam, L.","56363726400;35620318400;56523043700;","Examining the Patterns of Goodwill Impairments in Europe and the US",2016,"Accounting in Europe","13","3",,"329","352",,33,"10.1080/17449480.2016.1260748","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85003794609&doi=10.1080%2f17449480.2016.1260748&partnerID=40&md5=abf81359a3ac03724ec69150da20f34c",Article,"Final","",Scopus,2-s2.0-85003794609
"Molaei, H., Maleki, M., Tutunchi, S., Moghadam, A.K.","57192095503;57192101246;57192103209;57192105890;","The impact of operational risk and fluctuations of the intrinsic value of companies on the conditional conservatism in pharmaceutical and the automotive industry listed in the Tehran stock exchange",2016,"IIOAB Journal","7",,,"214","222",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84997281838&partnerID=40&md5=d6938149fdf8dbf24cba01da5eeb5210",Article,"Final","",Scopus,2-s2.0-84997281838
"Semenova, M., Kulikova, V.","24823591100;57191278598;","Informal Loans in Russia: Why Not to Borrow from a Bank?",2016,"Review of Pacific Basin Financial Markets and Policies","19","3","1650016","","",,2,"10.1142/S0219091516500168","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84988589085&doi=10.1142%2fS0219091516500168&partnerID=40&md5=c3c5a5b9057e55e23857c3e883a03606",Article,"Final","",Scopus,2-s2.0-84988589085
"Byzalov, D., Basu, S.","55388916500;7403656354;","Conditional conservatism and disaggregated bad news indicators in accrual models",2016,"Review of Accounting Studies","21","3",,"859","897",,16,"10.1007/s11142-016-9361-3","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84981248735&doi=10.1007%2fs11142-016-9361-3&partnerID=40&md5=6f931322cfaee48135d5b3f3f16c5da9",Article,"Final","",Scopus,2-s2.0-84981248735
"Watts, R.L., Zuo, L.","7401740851;57188859586;","Understanding practice and institutions: A historical perspective",2016,"Accounting Horizons","30","3",,"409","423",,20,"10.2308/acch-51498","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84980047586&doi=10.2308%2facch-51498&partnerID=40&md5=ff96fc75ad5624fa59b8a8c82c5668ec",Note,"Final","",Scopus,2-s2.0-84980047586
"Hamadi, M., Heinen, A., Linder, S., Porumb, V.-A.","36164924400;18534897700;36802164900;57190090880;","Does Basel II affect the market valuation of discretionary loan loss provisions?",2016,"Journal of Banking and Finance","70",,,"177","192",,24,"10.1016/j.jbankfin.2016.06.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84977266102&doi=10.1016%2fj.jbankfin.2016.06.002&partnerID=40&md5=4e1ce47085d1f9576be281d06ef12f84",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84977266102
"Clatworthy, M.A., Peel, M.J.","6701499714;7005574012;","The timeliness of UK private company financial reporting: Regulatory and economic influences",2016,"British Accounting Review","48","3",,"297","315",,27,"10.1016/j.bar.2016.05.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84973487001&doi=10.1016%2fj.bar.2016.05.001&partnerID=40&md5=d0f52f8565040420b98010d2d1d3b19f",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84973487001
"Dimitropoulos, P., Leventis, S., Dedoulis, E.","33367844800;8446820900;13405948300;","Managing the European football industry: UEFA’s regulatory intervention and the impact on accounting quality",2016,"European Sport Management Quarterly","16","4",,"459","486",,41,"10.1080/16184742.2016.1164213","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84964432592&doi=10.1080%2f16184742.2016.1164213&partnerID=40&md5=92ce72c81c98c549e7c36e16d63b9528",Article,"Final","",Scopus,2-s2.0-84964432592
"Hilary, G., Hsu, C., Segal, B., Wang, R.","6505892271;24722492000;8260136200;57199208559;","The bright side of managerial over-optimism",2016,"Journal of Accounting and Economics","62","1",,"46","64",,55,"10.1016/j.jacceco.2016.04.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84965053095&doi=10.1016%2fj.jacceco.2016.04.001&partnerID=40&md5=8a063b0f2e3a85b0f2651e6afc65dcb8",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84965053095
"Pollard, T.","56519347800;","Sneaking in the back door? An evaluation of reverse mergers and IPOs",2016,"Review of Quantitative Finance and Accounting","47","2",,"305","341",,8,"10.1007/s11156-015-0502-8","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84922982869&doi=10.1007%2fs11156-015-0502-8&partnerID=40&md5=dae113c921ceda923f92a2f647a9c354",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84922982869
"Bigus, J., Georgiou, N., Schorn, P.","8687325400;56684939200;56684867000;","Legal Form and Earnings Properties",2016,"European Accounting Review","25","3",,"515","548",,12,"10.1080/09638180.2015.1051566","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84931055394&doi=10.1080%2f09638180.2015.1051566&partnerID=40&md5=a1a56be6c883ee379b3fbee7609bc807",Article,"Final","",Scopus,2-s2.0-84931055394
"D’Augusta, C., Bar-Yosef, S., Prencipe, A.","57190119408;25222676600;23568585900;","The Effects of Conservative Reporting on Investor Disagreement",2016,"European Accounting Review","25","3",,"451","485",,14,"10.1080/09638180.2015.1042890","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84930152356&doi=10.1080%2f09638180.2015.1042890&partnerID=40&md5=2907ae097862535f3aac975f68eddbda",Article,"Final","",Scopus,2-s2.0-84930152356
"Marques, A.V.C., Santos, C.K.S., Rech, I.J., Costa, P.S.","57188841729;57192158109;55295374500;36642646000;","Effects of adoption of IFRS in accounting conservatism of joint-stock companies which explore biological assets",2016,"Custos e Agronegocio","12","3",,"97","120",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84998780460&partnerID=40&md5=95158483e1132cf0d6e228e7c4902717",Article,"Final","",Scopus,2-s2.0-84998780460
"Cho, J., Choi, W.-W.","56399765100;7402516392;","Accounting conservatism and firms’ investment decisions",2016,"Journal of Applied Business Research","32","4",,"1223","1236",,2,"10.19030/jabr.v32i4.9732","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84976627950&doi=10.19030%2fjabr.v32i4.9732&partnerID=40&md5=90cd0892682e7e18d762142a25d98986",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-84976627950
"Suárez Fernández, Ó.","55771656400;","Is performance information neutral? [¿es neutral la información sobre resultados?]",2016,"Revista de Contabilidad-Spanish Accounting Review","19","2",,"204","215",,4,"10.1016/j.rcsar.2015.09.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84949870363&doi=10.1016%2fj.rcsar.2015.09.001&partnerID=40&md5=7eb207050a20b65d3a75307c7868685c",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-84949870363
"Canace, T.G., Hatfield, R.C., Jackson, S.B.","36169059200;8287866400;26662781500;","Conservatism and Staff Accounting Bulletin No. 108",2016,"Accounting, Organizations and Society","52",,,"15","31",,6,"10.1016/j.aos.2015.08.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84947318263&doi=10.1016%2fj.aos.2015.08.002&partnerID=40&md5=af900da3bc20a48d3a5578c9c110cbf1",Article,"Final","",Scopus,2-s2.0-84947318263
"Rickett, L.K., Maggina, A., Alam, P.","57189728110;26321860700;6602249925;","Auditor tenure and accounting conservatism: evidence from Greece",2016,"Managerial Auditing Journal","31","6-7",,"538","565",,13,"10.1108/MAJ-10-2014-1103","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84975062652&doi=10.1108%2fMAJ-10-2014-1103&partnerID=40&md5=8ca060e5a6e9a561a23fbfafe0d5d82b",Article,"Final","",Scopus,2-s2.0-84975062652
"Ji, X., Lu, W., Qu, W.","7402840145;25652669200;55618949900;","Internal control weakness and accounting conservatism in China",2016,"Managerial Auditing Journal","31","6-7",,"688","726",,19,"10.1108/MAJ-08-2015-1234","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84975029580&doi=10.1108%2fMAJ-08-2015-1234&partnerID=40&md5=79fca506cc96190002c8e2123a183e93",Article,"Final","",Scopus,2-s2.0-84975029580
"Fendiani, A., Tandiono, R.","57192065732;56820210000;","Family business and managerial ownership: The effect on the degree of accounting conservatism practised in indonesian-listed firms",2016,"Pertanika Journal of Social Sciences and Humanities","24","June",,"109","118",,4,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84996536727&partnerID=40&md5=d1195d20abbd5b8d3067af6639e026fd",Conference Paper,"Final","",Scopus,2-s2.0-84996536727
"Ball, R.","24371709600;","Why we do international accounting research",2016,"Journal of International Accounting Research","15","2",,"1","6",,15,"10.2308/jiar-51403","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84994246265&doi=10.2308%2fjiar-51403&partnerID=40&md5=e949fb5a3f38ad9affe6c212e13b2000",Article,"Final","",Scopus,2-s2.0-84994246265
"Lopes, A.B., Walker, M., Da Silva, R.L.M.","36548689000;23006805100;55876755600;","The determinants of firm-specific corporate governance arrangements, IFRS adoption, and the informativeness of accounting reports: Evidence from Brazil",2016,"Journal of International Accounting Research","15","2",,"101","124",,13,"10.2308/jiar-51532","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84994201341&doi=10.2308%2fjiar-51532&partnerID=40&md5=2d99473fe44c3161f25dff4464f9951f",Article,"Final","",Scopus,2-s2.0-84994201341
"Mamaghani, B.A., Darabi, R.","57191227527;54941770500;","The relationship between conditional conservatism and financial crisis",2016,"Asian Social Science","12","6",,"47","54",,,"10.5539/ass.v12n6p47","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84987956595&doi=10.5539%2fass.v12n6p47&partnerID=40&md5=a3cb114045bb5b150c3de30a38adfb8f",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-84987956595
"Arcas, M.J., Martí, C.","36343280100;55232165700;","Financial Performance Adjustment in English Local Governments",2016,"Australian Accounting Review","26","2",,"141","152",,23,"10.1111/auar.12094","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84975057130&doi=10.1111%2fauar.12094&partnerID=40&md5=76913544ced4b0b5fefbc522379eaf7a",Article,"Final","",Scopus,2-s2.0-84975057130
"Donelson, D.C., Mcinnis, J., Mergenthaler, R.D.","36138697300;35069973500;16643084600;","Explaining Rules-Based Characteristics in U.S. GAAP: Theories and Evidence",2016,"Journal of Accounting Research","54","3",,"827","861",,19,"10.1111/1475-679X.12112","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84962135682&doi=10.1111%2f1475-679X.12112&partnerID=40&md5=217a1842bc9fb927e0b40cb18970a8f8",Article,"Final","",Scopus,2-s2.0-84962135682
"Jaggi, B., Li, W., Wang, S.S.","24294604600;56583112000;8694354400;","Individual and Institutional Investors' Response to Earnings Reported by Conservative and Non-Conservative Firms: Evidence from Chinese Financial Markets",2016,"Journal of International Financial Management and Accounting","27","2",,"158","207",,5,"10.1111/jifm.12047","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84949035945&doi=10.1111%2fjifm.12047&partnerID=40&md5=14a1e3c9040abdf2857a8d624eebfa87",Article,"Final","",Scopus,2-s2.0-84949035945
"Hong, H.A., Hung, M., Zhang, J.","55894289400;7202454362;55870904000;","The Use of Debt Covenants Worldwide: Institutional Determinants and Implications on Financial Reporting",2016,"Contemporary Accounting Research","33","2",,"644","681",,18,"10.1111/1911-3846.12169","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84940492473&doi=10.1111%2f1911-3846.12169&partnerID=40&md5=5374bea7aa599cb3b04f4837be75405a",Article,"Final","",Scopus,2-s2.0-84940492473
"Konstantinidi, T., Pope, P.F.","56766145700;7005022132;","Forecasting Risk in Earnings",2016,"Contemporary Accounting Research","33","2",,"487","525",,23,"10.1111/1911-3846.12158","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84938702615&doi=10.1111%2f1911-3846.12158&partnerID=40&md5=7a67913c782172d3b588832576bca85f",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84938702615
"Manganaris, P., Spathis, C., Dasilas, A.","56102503300;7801371329;14631724100;","How institutional factors and IFRS affect the value relevance of conservative and non-conservative banks",2016,"Journal of Applied Accounting Research","17","2",,"211","236",,12,"10.1108/JAAR-09-2014-0094","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84964316549&doi=10.1108%2fJAAR-09-2014-0094&partnerID=40&md5=d07edd0742740d51c3d0a636379076a6",Article,"Final","",Scopus,2-s2.0-84964316549
"Nezhad, M.K.C., Darabi, R., Sarraf, F.","57191228358;54941770500;57191226391;","Relation between conditional and unconditional conservatism with investment opportunities",2016,"Asian Social Science","12","5",,"74","83",,,"10.5539/ass.v12n5p74","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84987974390&doi=10.5539%2fass.v12n5p74&partnerID=40&md5=b4a164e4a7a7df82d7b05ecb3cb16cf3",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-84987974390
"Kim, H.W., Lee, S.","56625460300;57189050567;","Does revenue-expense matching relate to going-concern audit opinion conditional on firm’s financial distress?",2016,"Journal of Applied Business Research","32","3",,"947","966",,4,"10.19030/jabr.v32i3.9665","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84964854212&doi=10.19030%2fjabr.v32i3.9665&partnerID=40&md5=21d75b0968e41994e7931cec387ccc76",Article,"Final","All Open Access, Bronze, Green",Scopus,2-s2.0-84964854212
"Kanodia, C., Sapra, H.","6506823158;6507705269;","A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research",2016,"Journal of Accounting Research","54","2",,"623","676",,97,"10.1111/1475-679X.12109","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84963652559&doi=10.1111%2f1475-679X.12109&partnerID=40&md5=f8702f4090515609b4c6896ae26052a7",Article,"Final","",Scopus,2-s2.0-84963652559
"Leuz, C., Wysocki, P.D.","6602397487;7005614133;","The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research",2016,"Journal of Accounting Research","54","2",,"525","622",,623,"10.1111/1475-679X.12115","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84963568354&doi=10.1111%2f1475-679X.12115&partnerID=40&md5=4689df597d2650fe38514315edca85f0",Article,"Final","",Scopus,2-s2.0-84963568354
"Young, A.","57188692434;","Capital market frictions and conservative reporting: Evidence from short selling constraints",2016,"Finance Research Letters","17",,,"227","234",,8,"10.1016/j.frl.2016.03.016","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84962264949&doi=10.1016%2fj.frl.2016.03.016&partnerID=40&md5=74df26e41410ad2eafb049a00140a8d9",Article,"Final","",Scopus,2-s2.0-84962264949
"Iatridis, G.E.","8652844200;","Financial reporting language in financial statements: Does pessimism restrict the potential for managerial opportunism?",2016,"International Review of Financial Analysis","45",,,"1","17",,19,"10.1016/j.irfa.2016.02.004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84958981213&doi=10.1016%2fj.irfa.2016.02.004&partnerID=40&md5=90a37db1b6424eb279a00a161f781184",Article,"Final","",Scopus,2-s2.0-84958981213
"Liu, Y., Wei, Z., Xie, F.","55371782400;7402258950;8281630600;","CFO gender and earnings management: Evidence from China",2016,"Review of Quantitative Finance and Accounting","46","4",,"881","905",,68,"10.1007/s11156-014-0490-0","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84920767891&doi=10.1007%2fs11156-014-0490-0&partnerID=40&md5=542548248dba0de2c94ce5f9b44e9eb1",Article,"Final","",Scopus,2-s2.0-84920767891
"Liu, M., Magnan, M.","55855990200;7003827256;","Conditional conservatism and the yield spread of corporate bond issues",2016,"Review of Quantitative Finance and Accounting","46","4",,"847","879",,17,"10.1007/s11156-014-0489-6","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84912571181&doi=10.1007%2fs11156-014-0489-6&partnerID=40&md5=b8bb3598d19436d1ba9e7a4ef4ff95b9",Article,"Final","",Scopus,2-s2.0-84912571181
"Liu, S., Skerratt, L., Li, S.","55783144700;11042407200;57188809391;","The impact of the 2007 reforms in China on the quality of earnings",2016,"Journal of Chinese Economic and Business Studies","14","2",,"193","209",,3,"10.1080/14765284.2016.1163003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84963532843&doi=10.1080%2f14765284.2016.1163003&partnerID=40&md5=b0cb94a1f70901337e4653e4f44ccc21",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84963532843
"Gavious, I., Lahav, Y., Russ, M.","16041970300;41561468000;8636257700;","Changes in the value implications of compensation costs throughout the economic cycle: an examination of high-tech versus low-tech industries",2016,"Asia-Pacific Journal of Accounting and Economics","23","2",,"200","223",,1,"10.1080/16081625.2015.1057189","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84932187840&doi=10.1080%2f16081625.2015.1057189&partnerID=40&md5=0573e5c0800777e55b8bd76abf60956f",Article,"Final","",Scopus,2-s2.0-84932187840
"Lee, M.-G., Kang, M., Lee, H.-Y., Park, J.C.","56184571300;55728286300;55706776200;24528923200;","Related-party transactions and financial statement comparability: evidence from South Korea",2016,"Asia-Pacific Journal of Accounting and Economics","23","2",,"224","252",,19,"10.1080/16081625.2014.957706","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84908565557&doi=10.1080%2f16081625.2014.957706&partnerID=40&md5=05e0f20433203c5c17105c0500efbc83",Article,"Final","",Scopus,2-s2.0-84908565557
"Zuo, L.","57188859586;","The informational feedback effect of stock prices on management forecasts",2016,"Journal of Accounting and Economics","61","2-3",,"391","413",,59,"10.1016/j.jacceco.2016.03.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84963878002&doi=10.1016%2fj.jacceco.2016.03.001&partnerID=40&md5=c3a922afdcec4926f69fe3969e244fda",Article,"Final","",Scopus,2-s2.0-84963878002
"Patatoukas, P.N., Thomas, J.K.","53985113200;7406571138;","Placebo tests of conditional conservatism",2016,"Accounting Review","91","2",,"625","648",,45,"10.2308/accr-51179","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84963616443&doi=10.2308%2faccr-51179&partnerID=40&md5=1a4117d8c4cac02a93bd6b684e1ee8a3",Article,"Final","",Scopus,2-s2.0-84963616443
"Patatoukas, P.N.","53985113200;","Asymmetrically Timely Loss Recognition and the Accrual Anomaly. Discussion of Konstantinidi et al.",2016,"Abacus","52","1",,"166","175",,7,"10.1111/abac.12063","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84963611930&doi=10.1111%2fabac.12063&partnerID=40&md5=6810794812470529942f4f67015f77f6",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-84963611930
"Konstantinidi, T., Kraft, A., Pope, P.F.","56766145700;22733935400;7005022132;","Asymmetric Persistence and the Market Pricing of Accruals and Cash Flows",2016,"Abacus","52","1",,"140","165",,12,"10.1111/abac.12072","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84963552944&doi=10.1111%2fabac.12072&partnerID=40&md5=21356aa5b1db9757997e3bbd5bf8521e",Article,"Final","All Open Access, Bronze, Green",Scopus,2-s2.0-84963552944
"Persakis, A., Iatridis, G.E.","56623051000;8652844200;","Audit quality, investor protection and earnings management during the financial crisis of 2008: An international perspective",2016,"Journal of International Financial Markets, Institutions and Money","41",,,"73","101",,47,"10.1016/j.intfin.2015.12.006","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84960493779&doi=10.1016%2fj.intfin.2015.12.006&partnerID=40&md5=96b8057b975ccc96d78bb2395ceceafe",Article,"Final","",Scopus,2-s2.0-84960493779
"Beekes, W., Brown, P., Zhan, W., Zhang, Q.","6506236772;55537908600;57155860800;57056966800;","Corporate Governance, Companies' Disclosure Practices and Market Transparency: A Cross Country Study",2016,"Journal of Business Finance and Accounting","43","3-4",,"263","297",,38,"10.1111/jbfa.12174","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84959907782&doi=10.1111%2fjbfa.12174&partnerID=40&md5=54e44fe0223780f259e77ad6283824f4",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84959907782
"Bond, D., Govendir, B., Wells, P.","55072560700;55193552500;55700938400;","An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136",2016,"Accounting and Finance","56","1",,"259","288",,15,"10.1111/acfi.12194","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84959248341&doi=10.1111%2facfi.12194&partnerID=40&md5=16bc1f695b1c83f8b324d72e47e5c535",Article,"Final","",Scopus,2-s2.0-84959248341
"Ettredge, M.L., Huang, Y.J., Zhang, W.","6602933192;57215868085;55261814700;","Conservative reporting and securities class action",2016,"Accounting Horizons","30","1",,"93","118",,22,"10.2308/acch-51308","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84959018396&doi=10.2308%2facch-51308&partnerID=40&md5=0819d2961fbed462fa5d2c19c47e9266",Article,"Final","",Scopus,2-s2.0-84959018396
"Dutillieux, W., Francis, J.R., Willekens, M.","55921527300;7201708540;6602416679;","The spillover of SOX on earnings quality in non-U.S. jurisdictions",2016,"Accounting Horizons","30","1",,"23","39",,11,"10.2308/acch-51241","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84959010470&doi=10.2308%2facch-51241&partnerID=40&md5=c7c15c7f5403003ee1ea74efc4da2f34",Article,"Final","",Scopus,2-s2.0-84959010470
"Konchitchki, Y., Luo, Y., Ma, M.L.Z., Wu, F.","36990109100;55581625300;56062352500;57219926590;","Accounting-based downside risk, cost of capital, and the macroeconomy",2016,"Review of Accounting Studies","21","1",,"1","36",,36,"10.1007/s11142-015-9338-7","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84958758575&doi=10.1007%2fs11142-015-9338-7&partnerID=40&md5=04b4dd2c0d023038429f81d231e08186",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84958758575
"Jiang, D., Kumar, A., Law, K.K.F.","23094381000;55716707600;56915335800;","Political contributions and analyst behavior",2016,"Review of Accounting Studies","21","1",,"37","88",,51,"10.1007/s11142-015-9344-9","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84958741935&doi=10.1007%2fs11142-015-9344-9&partnerID=40&md5=3ed4ffb55c481ab0579c4ee54e508e8b",Article,"Final","",Scopus,2-s2.0-84958741935
"Chen, F., Lam, K., Smieliauskas, W., Ye, M.","55789036800;57203894476;25224104500;55653314100;","Auditor Conservatism and Banks' Measurement Uncertainty during the Financial Crisis",2016,"International Journal of Auditing","20","1",,"52","65",,12,"10.1111/ijau.12055","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84957839661&doi=10.1111%2fijau.12055&partnerID=40&md5=a452925ecf6db4c8571ec96518933ea1",Article,"Final","",Scopus,2-s2.0-84957839661
"Kim, J.-B., Zhang, L.","8304603800;37008068300;","Accounting Conservatism and Stock Price Crash Risk: Firm-level Evidence",2016,"Contemporary Accounting Research","33","1",,"412","441",,486,"10.1111/1911-3846.12112","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84921396131&doi=10.1111%2f1911-3846.12112&partnerID=40&md5=e769c446264ec11a2e8da1a6e4d90b4a",Article,"Final","All Open Access, Bronze, Green",Scopus,2-s2.0-84921396131
"Cheng, C.-L., Kung, F.-H.","7404798164;35772443800;","The effects of mandatory corporate social responsibility policy on accounting conservatism",2016,"Review of Accounting and Finance","15","1",,"2","20",,31,"10.1108/RAF-12-2014-0135","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84975720660&doi=10.1108%2fRAF-12-2014-0135&partnerID=40&md5=8415e5f336a2a94bdd92421c893d910e",Article,"Final","",Scopus,2-s2.0-84975720660
"Lin, L.","55533018200;","Institutional ownership composition and accounting conservatism",2016,"Review of Quantitative Finance and Accounting","46","2",,"359","385",,24,"10.1007/s11156-014-0472-2","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85027957146&doi=10.1007%2fs11156-014-0472-2&partnerID=40&md5=fee7993ca97e64ddcbd870da3df6afdc",Article,"Final","",Scopus,2-s2.0-85027957146
"García Lara, J.M., García Osma, B., Penalva, F.","57193099648;57207913782;23393917900;","Accounting conservatism and firm investment efficiency",2016,"Journal of Accounting and Economics","61","1",,"221","238",,302,"10.1016/j.jacceco.2015.07.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84960304749&doi=10.1016%2fj.jacceco.2015.07.003&partnerID=40&md5=b55b83a0b9e8d98bd4dca1a228613f19",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84960304749
"Hui, K.W., Nelson, K.K., Yeung, P.E.","26535883800;7403228033;14022141500;","On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals",2016,"Journal of Accounting and Economics","61","1",,"185","202",,37,"10.1016/j.jacceco.2015.06.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84960236211&doi=10.1016%2fj.jacceco.2015.06.003&partnerID=40&md5=6d16bd906dedb58ddfb0972a3ef696ce",Article,"Final","",Scopus,2-s2.0-84960236211
"Banker, R.D., Basu, S., Byzalov, D., Chen, J.Y.S.","55909613300;7403656354;55388916500;56779546100;","The confounding effect of cost stickiness on conservatism estimates",2016,"Journal of Accounting and Economics","61","1",,"203","220",,91,"10.1016/j.jacceco.2015.07.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84960232401&doi=10.1016%2fj.jacceco.2015.07.001&partnerID=40&md5=6a5f3b2568a81f107755292e4f35ca0b",Article,"Final","",Scopus,2-s2.0-84960232401
"Cameran, M., Prencipe, A., Trombetta, M.","35361539900;23568585900;55334212600;","Mandatory Audit Firm Rotation and Audit Quality",2016,"European Accounting Review","25","1",,"35","58",,66,"10.1080/09638180.2014.921446","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84901871180&doi=10.1080%2f09638180.2014.921446&partnerID=40&md5=fd096a401f8399e2410143208e08d8dc",Article,"Final","",Scopus,2-s2.0-84901871180
"Panetsos, L.","57406396200;","Accounting Standards and Legal Capital in EU Law",2016,"Utrecht Law Review","12","1",,"139","158",,4,"10.18352/ulr.322","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85081256631&doi=10.18352%2fulr.322&partnerID=40&md5=516b95683cccd801d8c50b35138e034c",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85081256631
"Kordestani, G., Taqiporian, M., Biglari, V., Minaei, V.","53871495500;57201729709;26026760200;57201732654;","Persistence of earnings and prediction of future cash flows: The role of timely recognition of bad news",2016,"Business: Theory and Practice","17","4",,"353","360",,3,"10.3846/BTP.17.11124","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85045930157&doi=10.3846%2fBTP.17.11124&partnerID=40&md5=1bc76df5fc68f10a77f48d7990f57c64",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85045930157
"Elshafie, E.","57191767159;","Determinants and consequences of auditor conservatism",2016,"Journal of Accounting, Ethics and Public Policy","17","4",,"831","876",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85023194791&partnerID=40&md5=52dcf096288e3bd3296802191739f8ef",Article,"Final","",Scopus,2-s2.0-85023194791
"Robu, L.B., Carp, M., Popescu, C.C., Pavaloaia, L., Istrate, C., Georgescu, I.E.","6508310901;56067424200;56526252400;57060573100;56035937000;56067438100;","The country risk influence on accounting quality in the case of romanian listed companies",2016,"Transformations in Business and Economics","15","3C",,"597","616",,1,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85020042937&partnerID=40&md5=4fb0fc35ca0734f194851fa453b340a2",Article,"Final","",Scopus,2-s2.0-85020042937
"Marzuki, M.M., Wahab, E.A.A.","57191589045;35486259300;","Earnings and balance sheet conservatism in malaysia: The effect of malaysia's convergence to international financial reporting standards (IFRS)",2016,"Asian Academy of Management Journal of Accounting and Finance","12","2",,"153","181",,2,"10.21315/aamjaf2016.12.2.7","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85018816621&doi=10.21315%2faamjaf2016.12.2.7&partnerID=40&md5=161a260e1d710138c701c201fe121a57",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85018816621
"Mohammed, N.F., Sanusi, Z.M., Noordin, B.A.A., Harjito, A.","57193889355;57235636100;23975208200;23974383400;","Political influence on financial reporting quality of public listed firms in malaysia",2016,"International Journal of Economics and Management","10","Specialissue2",,"303","318",,3,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85017382240&partnerID=40&md5=1febf76928aeae5186ba2f4bc019f27c",Article,"Final","",Scopus,2-s2.0-85017382240
"Suryani, A.","57193407289;","Financial statements conservatism effect on earnings response coefficient and earnings management",2016,"International Journal of Economic Research","13","8",,"3625","3634",,1,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85013681981&partnerID=40&md5=144b868542a86fa05eca8c7e2f88628b",Article,"Final","",Scopus,2-s2.0-85013681981
"Casta, J.-F., Ramond, O.","36715827500;36716548900;","Financial reporting and fair value: Where do we stand?",2016,"IFRS in a Global World: International and Critical Perspectives on Accounting",,,,"57","70",,2,"10.1007/978-3-319-28225-1_5","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85013040733&doi=10.1007%2f978-3-319-28225-1_5&partnerID=40&md5=0d69dcc84971b3ed0b50a8b0e7cafe24",Book Chapter,"Final","",Scopus,2-s2.0-85013040733
"Chen, S., Harris, L., Lai, J., Li, W.","56113815300;56729822500;57193231061;57092967100;","ERP systems and earnings quality: The impact of dominant shareholdings in china",2016,"Journal of Emerging Technologies in Accounting","13","2",,"49","69",,,"10.2308/jeta-51547","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85011901233&doi=10.2308%2fjeta-51547&partnerID=40&md5=91c22de4e83eeca0b1f00b4cc1c995d5",Article,"Final","",Scopus,2-s2.0-85011901233
"Nazaripour, M., Zakizadeh, B.","56968230100;57191341765;","The evaluation of stock publisher's conservatism in company's operation in preliminary stock supply in Tehran's stock exchange market",2016,"International Business Management","10","23",,"5669","5681",,,"10.3923/ibm.2016.5669.5681","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85007499662&doi=10.3923%2fibm.2016.5669.5681&partnerID=40&md5=e2abcd901a579ddf4ec713b05472bc12",Article,"Final","",Scopus,2-s2.0-85007499662
"Bangmek, R., Lonkani, R., Tangeakchit, M., Sarapaivanich, N.","57192696725;9249300500;57192705872;56919722400;","Conditional conservatism and reactions of equity investors on management earnings forecasts of firms in Thailand",2016,"Asian Journal of Business and Accounting","9","2",,"73","99",,3,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85007495844&partnerID=40&md5=d0c34b6166715bb9c42f8fd5531fc4f0",Article,"Final","",Scopus,2-s2.0-85007495844
"Gharibi, A.K., Geraeely, M.S.","57192695417;39261237200;","Investigating the effective factors on changing auditor: Evidences of Iranian firms",2016,"Problems and Perspectives in Management","14","3",,"401","406",,,"10.21511/ppm.14(3-si).2016.14","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85007480815&doi=10.21511%2fppm.14%283-si%29.2016.14&partnerID=40&md5=f2d1fc2c62c9868a78822624d9c9fb9f",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-85007480815
"Lopatta, K., Canitz, F., Fieberg, C.","55513783300;57164021000;15848181700;","Is there a priced risk factor associated with conservatism?",2016,"Journal of Risk Finance","17","5",,"545","561",,1,"10.1108/JRF-05-2016-0065","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85002952939&doi=10.1108%2fJRF-05-2016-0065&partnerID=40&md5=b4658f20a2865c29e91c0d8a57550f13",Article,"Final","",Scopus,2-s2.0-85002952939
"Bertomeu, J., Beyer, A., Taylor, D.J.","16308634500;25224912300;26041107500;","From casual to causal inference in accounting research: The need for theoretical foundations",2016,"Foundations and Trends in Accounting","10","2-4",,"262","313",,39,"10.1561/1400000044","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85000872967&doi=10.1561%2f1400000044&partnerID=40&md5=36cb1954c4614301ecbba739afa029ff",Review,"Final","",Scopus,2-s2.0-85000872967
"Desai, N.","47561179200;","Impact of company level information on auditor conservatism",2016,"Review of Accounting and Finance","15","4",,"518","532",,1,"10.1108/RAF-10-2015-0141","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84998636634&doi=10.1108%2fRAF-10-2015-0141&partnerID=40&md5=40b5976daae10246b7a25010f7f19d88",Article,"Final","",Scopus,2-s2.0-84998636634
"Da Silva, A., De Souza, T.R., Klann, R.C.","56985050200;56604777600;25927175200;","The timeliness of accounting information in Brazilian family businesses [Tempestividade da informação contábil em empresas familiares Brasileiras]",2016,"RAE Revista de Administracao de Empresas","56","5",,"489","502",,3,"10.1590/S0034-759020160504","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84995674826&doi=10.1590%2fS0034-759020160504&partnerID=40&md5=fc9cebff7210ac6030844f936c720e88",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-84995674826
"Jeong, K.","55485164900;","The reaction of analysts to management disclosures and firm characteristics: Conservatism and corporate governance",2016,"Journal of Applied Business Research","32","6",,"1629","1648",,1,"10.19030/jabr.v32i6.9812","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84994676910&doi=10.19030%2fjabr.v32i6.9812&partnerID=40&md5=71f560c877db49a18b64827b1cb27403",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-84994676910
"Marzuki, M.M., Wahab, E.A.A., Haron, H.","57191589045;35486259300;15724776600;","Corporate governance and earnings conservatism in Malaysia",2016,"Accounting Research Journal","29","4",,"391","412",,8,"10.1108/ARJ-04-2014-0043","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84994081871&doi=10.1108%2fARJ-04-2014-0043&partnerID=40&md5=09d50d02b6709b7aed49fe128054df82",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84994081871
"Vigneron, L., Mard, Y.","57191428546;55973447300;","Earnings management across publicly traded and privately held French SMEs",2016,"International Journal of Entrepreneurship and Small Business","29","3",,"416","440",,1,"10.1504/IJESB.2016.079418","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84990029593&doi=10.1504%2fIJESB.2016.079418&partnerID=40&md5=8e7b385956fdbfc4b950686e5c924bd3",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84990029593
"Bach, L.T., Hang, N.T.","57191409127;57191415968;","Accounting information quality in emerging markets: Conservatism in financial reporting of Vietnamese firms in the context of international economic integration",2016,"International Journal of Economics and Financial Issues","6","6Special Issue",,"88","93",,3,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84989935667&partnerID=40&md5=ab1d8a79c67d5dbac4fce0d6e3a7bc05",Article,"Final","",Scopus,2-s2.0-84989935667
"Bach, L.T., Hang, N.T.","57191409127;57191415968;","The impact of financial statement disclosure on conservatism in financial reporting: Evidence from Vietnam",2016,"International Journal of Economics and Financial Issues","6","6Special Issue",,"158","161",,1,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84989928921&partnerID=40&md5=f6a3202b63460ad59f891e56c62fb568",Article,"Final","",Scopus,2-s2.0-84989928921
"Nazaripour, M., Zakizadeh, B.","56968230100;57191341765;","The evaluation of stock publisher's conservatism in company's operation in preliminary stock supply in Tehran's stock exchange market",2016,"International Business Management","10","18",,"4172","4184",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84988953905&partnerID=40&md5=661eac7e60da647b6fe7b47cffd4f804",Article,"Final","",Scopus,2-s2.0-84988953905
"Dezaki, A.M., Dehkordi, B.B., Moslemi, A.","57191279392;57191280699;57191273896;","The relationship between information asymmetry, disclosure and cost of equity capital in companies listed in tehran stock exchange",2016,"International Business Management","10","15",,"3084","3091",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84988661467&partnerID=40&md5=da2798f8e3a00f68bff98de3e560dccc",Article,"Final","",Scopus,2-s2.0-84988661467
"Carlson, J.M.","57191032783;","Does the market see through seasonal quarterly earnings patterns?",2016,"Journal of Applied Business Research","32","5",,"1309","1318",,1,"10.19030/jabr.v32i5.9760","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84986005349&doi=10.19030%2fjabr.v32i5.9760&partnerID=40&md5=395418ad2eab86a2331996d235f52cca",Article,"Final","All Open Access, Bronze, Green",Scopus,2-s2.0-84986005349
"Jung, S., Lee, Y.-S., Choi, S.-J.","56479678200;56540222800;55894197100;","Do financial analysts facilitate investors’ assessment of earnings?: Evidence from the Korean stock market",2016,"Journal of Applied Business Research","32","5",,"1465","1474",,,"10.19030/jabr.v32i5.9773","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84985914514&doi=10.19030%2fjabr.v32i5.9773&partnerID=40&md5=28193416a9094e9c36a841c865c66d6a",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-84985914514
"Martin, G.W., Thomas, W.B., Wieland, M.M.","55510373100;55429819400;25522767300;","S&amp;P 500 Membership and Managers’ Supply of Conservative Financial Reports",2016,"Journal of Business Finance and Accounting","43","5-6",,"543","571",,5,"10.1111/jbfa.12200","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84983463030&doi=10.1111%2fjbfa.12200&partnerID=40&md5=4407201a53d55eb5a6b67f9abcbc61f4",Article,"Final","",Scopus,2-s2.0-84983463030
"Balakrishnan, K., Watts, R., Zuo, L.","56589539800;7401740851;57188859586;","The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis",2016,"Journal of Business Finance and Accounting","43","5-6",,"513","542",,93,"10.1111/jbfa.12206","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84983383073&doi=10.1111%2fjbfa.12206&partnerID=40&md5=51b68e8c030365cd34f7667c8f50be97",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84983383073
"DeFond, M.L., Lim, C.Y., Zang, Y.","6602107693;7403654533;27968230000;","Client conservatism and auditor-client contracting",2016,"Accounting Review","91","1",,"69","98",,126,"10.2308/accr-51150","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84980038133&doi=10.2308%2faccr-51150&partnerID=40&md5=1dce43da855c7b5d3bd04572740fcf5f",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84980038133
"Park, J.-H., Cho, J.-S.","57190416294;56531114800;","The effect of earnings recognition on firm-specific information variation",2016,"International Journal of Economics and Financial Issues","6","2",,"386","391",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84979800846&partnerID=40&md5=01d0d0ff6420498e8f256d2d0bb97118",Article,"Final","",Scopus,2-s2.0-84979800846
"Kim, O.","55896943400;","The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation",2016,"International Journal of Accounting","51","3",,"345","362",,19,"10.1016/j.intacc.2016.07.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84979021784&doi=10.1016%2fj.intacc.2016.07.001&partnerID=40&md5=d6b32ba8d00864752e746c1f23fe8ee5",Article,"Final","",Scopus,2-s2.0-84979021784
"Romano, M., Onesti, T.","57197297161;57189358279;","Earnings quality in an ethics perspective",2016,"International Journal of Business Governance and Ethics","11","1",,"52","67",,7,"10.1504/IJBGE.2016.076343","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84969804359&doi=10.1504%2fIJBGE.2016.076343&partnerID=40&md5=b9095071ccef3fb094c4397e8e87c45e",Article,"Final","",Scopus,2-s2.0-84969804359
"Mashiqa, V.A., Mokoaleli-Mokoteli, T., Alagidede, P.","57189065692;26530589000;23970253600;","Complementarity of fundamental and technical analysis of jse-listed stocks: An empirical appraisal",2016,"Journal for Studies in Economics and Econometrics","40","1",,"21","40",,1,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84965021040&partnerID=40&md5=0cec2c11ec7a2d9dcd2bc0f485fa79f7",Article,"Final","",Scopus,2-s2.0-84965021040
"Rabie, K., Bozorgpour, Z.","57188979598;57164889700;","The impact of timely identification of unrealized losses on firms financial flexibility",2016,"International Business Management","10","8",,"1455","1460",,2,"10.3923/ibm.2016.1455.1460","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84964561933&doi=10.3923%2fibm.2016.1455.1460&partnerID=40&md5=935cf78a9d388abb54b491bed92c8e84",Article,"Final","",Scopus,2-s2.0-84964561933
"Rabiee, K., Bozorgpour, Z.","57164785400;57164889700;","The impact of timely identification of unrealized losses on firms financial flexibility",2016,"International Business Management","10","7",,"1257","1262",,,"10.3923/ibm.2016.1257.1262","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84960509948&doi=10.3923%2fibm.2016.1257.1262&partnerID=40&md5=221d93aa78b4cae4278d97ad0a82a512",Article,"Final","",Scopus,2-s2.0-84960509948
"Khalifa, M., Othman, H.B., Hussainey, K.","56382090700;57221643920;16444230900;","Temporal variation and cross-sectional differences of accounting conservatism in emerging countries",2016,"International Journal of Accounting, Auditing and Performance Evaluation","12","1",,"45","69",,6,"10.1504/IJAAPE.2016.073887","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84953449841&doi=10.1504%2fIJAAPE.2016.073887&partnerID=40&md5=83aa0889cf3c777fddbc246891dd2c0a",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84953449841
"Campa, D., Donnelly, R.","55836022000;24464384700;","Mandatory IFRS adoption and earnings quality in different institutional settings: A comparison between Italy and the UK",2016,"International Journal of Accounting, Auditing and Performance Evaluation","12","1",,"24","44",,3,"10.1504/IJAAPE.2016.073886","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84953380316&doi=10.1504%2fIJAAPE.2016.073886&partnerID=40&md5=c74007ed34db0831c9d90b0132a10620",Article,"Final","",Scopus,2-s2.0-84953380316
"Lee, J., Yoo, Y.","56534383000;56720070700;","The effect of credit rating categories on analysts' information environment: Evidence from the korean market",2016,"Journal of Applied Business Research","32","1",,"201","226",,,"10.19030/jabr.v32i1.9533","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84952761252&doi=10.19030%2fjabr.v32i1.9533&partnerID=40&md5=17bf053ee85957ced4b640be45c4a122",Article,"Final","",Scopus,2-s2.0-84952761252
"Callen, J.L., Chen, F., Dou, Y., Xin, B.","7102556334;55789036800;56273698300;35270281600;","Accounting Conservatism and Performance Covenants: A Signaling Approach",2016,"Contemporary Accounting Research","33","3",,"961","988",,22,"10.1111/1911-3846.12208","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84949267235&doi=10.1111%2f1911-3846.12208&partnerID=40&md5=b80295f7b41d0b233e1e534029520e88",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-84949267235
"He, W., Shan, Y.","37005544900;55208929600;","International Evidence on the Matching Between Revenues and Expenses",2016,"Contemporary Accounting Research","33","3",,"1267","1297",,11,"10.1111/1911-3846.12183","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84947998506&doi=10.1111%2f1911-3846.12183&partnerID=40&md5=ff3aa785049d243de97641012a705bcd",Article,"Final","",Scopus,2-s2.0-84947998506
"Dai, B., Yang, F.","56937849700;56937385500;","Monetary policy, accounting conservatism and trade credit",2015,"China Journal of Accounting Research","8","4",,"295","313",,6,"10.1016/j.cjar.2015.09.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84945968781&doi=10.1016%2fj.cjar.2015.09.002&partnerID=40&md5=d91a40b2283742d7c6f037e9ca52b7c8",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-84945968781
"Donovan, J., Frankel, R.M., Martin, X.","56402600600;7101875642;24341739100;","Accounting conservatism and creditor recovery rate",2015,"Accounting Review","90","6",,"2267","2303",,42,"10.2308/accr-51045","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84957683946&doi=10.2308%2faccr-51045&partnerID=40&md5=e3dd2f742ec1fcb1442c1dfd91130dbc",Review,"Final","",Scopus,2-s2.0-84957683946
"Wang, L.-H., Lin, C.-H., Fung, H.-G., Chen, H.-M.","36642740900;14019806300;7102805552;36642535100;","Governance mechanisms and downside risk",2015,"Pacific Basin Finance Journal","35",,"780","485","498",,24,"10.1016/j.pacfin.2015.09.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84947870034&doi=10.1016%2fj.pacfin.2015.09.001&partnerID=40&md5=d75d1154d9873f2666ea86a5bb61ca92",Article,"Final","",Scopus,2-s2.0-84947870034
"Bloomfield, M.J., Bloomfield, R.","57222079046;7005459727;","Discussion of delegated trade and the pricing of public and private information",2015,"Journal of Accounting and Economics","60","2-3",,"104","109",,1,"10.1016/j.jacceco.2015.09.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84943638046&doi=10.1016%2fj.jacceco.2015.09.001&partnerID=40&md5=7ed077b381eca1e60f89d0c0df42518a",Article,"Final","",Scopus,2-s2.0-84943638046
"Callen, J.L., Fang, X.","7102556334;55649656900;","Short interest and stock price crash risk",2015,"Journal of Banking and Finance","60",,,"181","194",,178,"10.1016/j.jbankfin.2015.08.009","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84940047419&doi=10.1016%2fj.jbankfin.2015.08.009&partnerID=40&md5=20dccfab9196f261e0cd3228ca06baf0",Article,"Final","",Scopus,2-s2.0-84940047419
"Oler, M.","36705027000;","Determinants of the length of time a firm’s book-to-market ratio is greater than one",2015,"Review of Quantitative Finance and Accounting","45","3",,"509","539",,3,"10.1007/s11156-014-0445-5","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84941423184&doi=10.1007%2fs11156-014-0445-5&partnerID=40&md5=6d8de56b1fc7748975f8b3cfe5e56d4c",Article,"Final","",Scopus,2-s2.0-84941423184
"Robin, A., Wu, Q.","7101725768;35146942200;","Firm growth and the pricing of discretionary accruals",2015,"Review of Quantitative Finance and Accounting","45","3",,"561","590",,15,"10.1007/s11156-014-0447-3","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84941413647&doi=10.1007%2fs11156-014-0447-3&partnerID=40&md5=17740cbdb79baee8972350f1a47f268a",Article,"Final","",Scopus,2-s2.0-84941413647
"Hogan, R., Evans, J.D.","56785395600;57676112500;","Does the strategic alignment of value drivers impact earnings persistence?",2015,"Sustainability Accounting, Management and Policy Journal","6","3",,"374","396",,5,"10.1108/SAMPJ-11-2014-0073","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84939550506&doi=10.1108%2fSAMPJ-11-2014-0073&partnerID=40&md5=d5c9d49cd3d6ea6359c6ddfffe20eb3b",Article,"Final","",Scopus,2-s2.0-84939550506
"Haw, I.-M.G., Ho, S.S.M., Li, Y., Zhang, F.","6506631464;56980232500;57215869121;55999398700;","Product market competition, legal institutions, and accounting conservatism",2015,"Journal of International Accounting Research","14","2",,"1","39",,6,"10.2308/jiar-51051","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84956953616&doi=10.2308%2fjiar-51051&partnerID=40&md5=456c8017366e5a04c43f7f2426a41279",Article,"Final","",Scopus,2-s2.0-84956953616
"Basu, S.","7403656354;","Is there a scientific basis for accounting? Implications for practice, research, and education",2015,"Journal of International Accounting Research","14","2",,"235","265",,19,"10.2308/jiar-51321","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84956874368&doi=10.2308%2fjiar-51321&partnerID=40&md5=0be89597756e6ceb463be569a6fc0acc",Article,"Final","",Scopus,2-s2.0-84956874368
"Asthana, S.C., Raman, K.K., Xu, H.","7006820765;7006329911;57203066970;","U.S.-listed foreign companies’ choice of a U.S.-based versus home country-based Big N principal auditor and the effect on audit fees and earnings quality",2015,"Accounting Horizons","29","3",,"631","666",,10,"10.2308/acch-51105","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84943564160&doi=10.2308%2facch-51105&partnerID=40&md5=98df77a78621c437ee2613865299a817",Article,"Final","",Scopus,2-s2.0-84943564160
"Burnett, B.M., Gordon, E.A., Jorgensen, B.N., Linthicum, C.L.","56856598700;22984716300;12244160600;24067610800;","Earnings Quality: Evidence from Canadian Firms' Choice between IFRS and U.S. GAAP",2015,"Accounting Perspectives","14","3",,"212","249",,23,"10.1111/1911-3838.12051","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84941920050&doi=10.1111%2f1911-3838.12051&partnerID=40&md5=e10e2644a90ceebd259aafe74a484216",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84941920050
"Khan, S., Anderson, M., Warsame, H., Wright, M.","56856301600;57225929318;24292053100;57214343098;","Do IFRS-Based Earnings Announcements Have More Information Content than Canadian GAAP-Based Earnings Announcements?",2015,"Accounting Perspectives","14","3",,"276","302",,12,"10.1111/1911-3838.12052","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84941887921&doi=10.1111%2f1911-3838.12052&partnerID=40&md5=89e5f858a523c5fb6a6023f18fe7c69f",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-84941887921
"Thornton, D.B.","7102567722;","Different Conceptual Accounting Frameworks for Public and Private Enterprises: Commentary on Canada's IFRS Transition and Suggestions for International Empirical Work",2015,"Accounting Perspectives","14","3",,"168","189",,2,"10.1111/1911-3838.12048","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84941887298&doi=10.1111%2f1911-3838.12048&partnerID=40&md5=aae91612eaa3a374b5181bfeaee047b5",Note,"Final","",Scopus,2-s2.0-84941887298
"Francis, B., Hasan, I., Park, J.C., Wu, Q.","7102276040;7003267147;24528923200;35146942200;","Gender Differences in Financial Reporting Decision Making: Evidence from Accounting Conservatism",2015,"Contemporary Accounting Research","32","3",,"1285","1318",,260,"10.1111/1911-3846.12098","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84941097858&doi=10.1111%2f1911-3846.12098&partnerID=40&md5=e5f497b4670d94239c861a067d260227",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84941097858
"Srivastava, A., Sunder, S., Tse, S.","55999686400;35423016700;7006643117;","Timely loss recognition and termination of unprofitable projects",2015,"China Journal of Accounting Research","8","3",,"147","167",,8,"10.1016/j.cjar.2015.05.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84937976434&doi=10.1016%2fj.cjar.2015.05.001&partnerID=40&md5=9fa5e18e8374a3a28e3ac03120c7b51c",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-84937976434
"Persakis, A., Iatridis, G.E.","56623051000;8652844200;","Cost of capital, audit and earnings quality under financial crisis: A global empirical investigation",2015,"Journal of International Financial Markets, Institutions and Money","38",,,"3","24",,27,"10.1016/j.intfin.2015.05.011","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84936766595&doi=10.1016%2fj.intfin.2015.05.011&partnerID=40&md5=0700b58e5803370504ea65791a211b2e",Article,"Final","",Scopus,2-s2.0-84936766595
"Pinto, I., Pais, M.C.","23103687100;56890707700;","Fair value accounting choice: Empirical evidence from Portuguese real estate investment funds",2015,"Journal of European Real Estate Research","8","2",,"130","152",,3,"10.1108/JERER-09-2014-0032","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84943275821&doi=10.1108%2fJERER-09-2014-0032&partnerID=40&md5=21ca36f7d475a8437016c9c179b388c8",Article,"Final","",Scopus,2-s2.0-84943275821
"Ittonen, K., Trønnes, P.C.","35728603200;56896030200;","Benefits and costs of appointing joint audit engagement partners",2015,"Auditing","34","3",,"23","46",,34,"10.2308/ajpt-50934","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84943569796&doi=10.2308%2fajpt-50934&partnerID=40&md5=7e450fa15c68d0b1d6032db904748b5b",Article,"Final","",Scopus,2-s2.0-84943569796
"Nobes, C.W., Stadler, C.","7003376534;57193882773;","The qualitative characteristics of financial information, and managers accounting decisions: Evidence from IFRS policy changes",2015,"Accounting and Business Research","45","5",,"572","601",,26,"10.1080/00014788.2015.1044495","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84942503565&doi=10.1080%2f00014788.2015.1044495&partnerID=40&md5=729c7a3332d8ddb14f1df1474bcc66bd",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84942503565
"Mora, A., Walker, M.","24338775500;23006805100;","The implications of research on accounting conservatism for accounting standard setting",2015,"Accounting and Business Research","45","5",,"620","650",,58,"10.1080/00014788.2015.1048770","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84942500016&doi=10.1080%2f00014788.2015.1048770&partnerID=40&md5=839c5a95017fe533fab1d39722834a1f",Article,"Final","All Open Access, Hybrid Gold",Scopus,2-s2.0-84942500016
"Callen, J.L., Fang, X.","7102556334;55649656900;","Religion and Stock Price Crash Risk",2015,"Journal of Financial and Quantitative Analysis","50","1-2",,"169","195",,366,"10.1017/S0022109015000046","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84904727985&doi=10.1017%2fS0022109015000046&partnerID=40&md5=88370cdf523a72c87de45a4bb9a373f4",Article,"Final","",Scopus,2-s2.0-84904727985
"Bu, D., Wen, C., Banker, R.D.","56123737200;57204795428;55909613300;","Implications of asymmetric cost behaviour for analysing financial reports of companies in China",2015,"China Journal of Accounting Studies","3","3",,"181","208",,6,"10.1080/21697213.2015.1062343","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85051095260&doi=10.1080%2f21697213.2015.1062343&partnerID=40&md5=583e184bb1d447d24596856e1165f49e",Article,"Final","",Scopus,2-s2.0-85051095260
"Paugam, L., Astolfi, P., Ramond, O.","56523043700;56641119300;36716548900;","Accounting for business combinations: Do purchase price allocations matter?",2015,"Journal of Accounting and Public Policy","34","4",,"362","391",,18,"10.1016/j.jaccpubpol.2015.04.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84939571035&doi=10.1016%2fj.jaccpubpol.2015.04.003&partnerID=40&md5=4a94c4a24797b8b30ac9110a2349324b",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84939571035
"Sultana, N.","57194375424;","Audit Committee Characteristics and Accounting Conservatism",2015,"International Journal of Auditing","19","2",,"88","102",,50,"10.1111/ijau.12034","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84930418785&doi=10.1111%2fijau.12034&partnerID=40&md5=2d99a8b766adeb1558bbf84324eadf8d",Article,"Final","",Scopus,2-s2.0-84930418785
"Barker, R.","36112850000;","Conservatism, prudence and the IASB's conceptual framework",2015,"Accounting and Business Research","45","4",,"514","538",,30,"10.1080/00014788.2015.1031983","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84937027058&doi=10.1080%2f00014788.2015.1031983&partnerID=40&md5=b95f902d0dd2ce22a574e1fe1a3069fc",Article,"Final","",Scopus,2-s2.0-84937027058
"Chen, Y., Li, L., Wang, H., Wang, P.","57195432598;56282306700;24178486600;56937155400;","Institutional investors and conservative financial reporting: evidence from China",2015,"Eurasian Economic Review","5","1",,"161","178",,8,"10.1007/s40822-015-0020-y","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85028090864&doi=10.1007%2fs40822-015-0020-y&partnerID=40&md5=51607594b8451d94c880a19564640e1e",Article,"Final","",Scopus,2-s2.0-85028090864
"Heflin, F., Hsu, C., Jin, Q.","6507435935;24722492000;37055646600;","Accounting conservatism and Street earnings",2015,"Review of Accounting Studies","20","2",,"674","709",,33,"10.1007/s11142-014-9311-x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84939942081&doi=10.1007%2fs11142-014-9311-x&partnerID=40&md5=feee56f6253874591570dc38734558cb",Article,"Final","",Scopus,2-s2.0-84939942081
"Li, X.","56680468200;","Accounting Conservatism and the Cost of Capital: An International Analysis",2015,"Journal of Business Finance and Accounting","42","5-6",,"555","582",,65,"10.1111/jbfa.12121","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84937073248&doi=10.1111%2fjbfa.12121&partnerID=40&md5=c3e69dabf43dfc1f111811c4096d1095",Article,"Final","",Scopus,2-s2.0-84937073248
"Paugam, L., Ramond, O.","56523043700;36716548900;","Effect of Impairment-Testing Disclosures on the Cost of Equity Capital",2015,"Journal of Business Finance and Accounting","42","5-6",,"583","618",,23,"10.1111/jbfa.12113","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84937073093&doi=10.1111%2fjbfa.12113&partnerID=40&md5=ed51b1d5b5546bf70f0791e62724156b",Article,"Final","",Scopus,2-s2.0-84937073093
"Louis, H., Urcan, O.","7006456576;38362586900;","Agency Conflicts, Dividend Payout, and the Direct Benefits of Conservative Financial Reporting to Equity-Holders",2015,"Contemporary Accounting Research","32","2",,"455","484",,24,"10.1111/1911-3846.12085","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84931080304&doi=10.1111%2f1911-3846.12085&partnerID=40&md5=169b4d0f7490479ac5a9dfeb1e86afd0",Article,"Final","",Scopus,2-s2.0-84931080304
"Smith, M.J.","15037991000;","Accounting Conservatism and the Efficient Provision of Capital to Privately Informed Firms",2015,"Contemporary Accounting Research","32","2",,"485","506",,4,"10.1111/1911-3846.12099","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84931056695&doi=10.1111%2f1911-3846.12099&partnerID=40&md5=b1db6bf01a9a2a12aba3aeeb4113a73b",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-84931056695
"Xie, Y.","56677052500;","Confusion over Accounting Conservatism: A Critical Review",2015,"Australian Accounting Review","25","2",,"204","216",,15,"10.1111/auar.12061","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84930811886&doi=10.1111%2fauar.12061&partnerID=40&md5=d9447a559f9a4c6728cfc976aca62602",Article,"Final","",Scopus,2-s2.0-84930811886
"Kane, G.D., Leece, R.D., Richardson, F.M., Velury, U.","7102684622;55335331300;7103326928;6506400970;","The Impact of Recession on the Value-relevance of Accounting Information",2015,"Australian Accounting Review","25","2",,"185","191",,10,"10.1111/auar.12045","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84930796078&doi=10.1111%2fauar.12045&partnerID=40&md5=0c6033428f2ad65bbd55970daf2ca17a",Article,"Final","",Scopus,2-s2.0-84930796078
"Barker, R., Mcgeachin, A.","36112850000;6504352520;","An Analysis of Concepts and Evidence on the Question of Whether IFRS Should be Conservative",2015,"Abacus","51","2",,"169","207",,38,"10.1111/abac.12049","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84930244362&doi=10.1111%2fabac.12049&partnerID=40&md5=b4b3ff246828d6b7086f34865164df12",Article,"Final","",Scopus,2-s2.0-84930244362
"Qu, X., Zhang, G.","55574244994;55738868700;","Value-relevance of Earnings and Book Value Over the Institutional Transition in China: The Suitability of Fair Value Accounting in This Emerging Market",2015,"International Journal of Accounting","50","2",,"195","223",,29,"10.1016/j.intacc.2013.01.009","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84930040402&doi=10.1016%2fj.intacc.2013.01.009&partnerID=40&md5=b24a8eed246a483d220a535b2c9356a9",Article,"Final","",Scopus,2-s2.0-84930040402
"Fang, V.W., Maffett, M., Zhang, B.","34868091900;46861302800;55502553100;","Foreign Institutional Ownership and the Global Convergence of Financial Reporting Practices",2015,"Journal of Accounting Research","53","3",,"593","631",,97,"10.1111/1475-679X.12076","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84929706476&doi=10.1111%2f1475-679X.12076&partnerID=40&md5=35e2783d1880ec46cca370a94386ee8b",Article,"Final","",Scopus,2-s2.0-84929706476
"Ji, X.-D., Ahmed, K., Lu, W.","7402840145;9272462600;25652669200;","The impact of corporate governance and ownership structure reforms on earnings quality in China",2015,"International Journal of Accounting and Information Management","23","2",,"169","198",,31,"10.1108/IJAIM-05-2014-0035","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84928673738&doi=10.1108%2fIJAIM-05-2014-0035&partnerID=40&md5=958850e24b8bfa47841a49fe57e16131",Article,"Final","",Scopus,2-s2.0-84928673738
"Kim, J.-B., Lee, J.J., Park, J.C.","8304603800;56565136300;24528923200;","Audit quality and the market value of cash holdings: The case of office-level auditor industry specialization",2015,"Auditing","34","2",,"27","57",,25,"10.2308/ajpt-50903","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84943572582&doi=10.2308%2fajpt-50903&partnerID=40&md5=5415becb74d65e6e20ed8bbc62085940",Article,"Final","",Scopus,2-s2.0-84943572582
"Iatridis, G.E.","8652844200;","Corporate philanthropy in the US stock market: Evidence on corporate governance, value relevance and earnings manipulation",2015,"International Review of Financial Analysis","39",,,"113","126",,31,"10.1016/j.irfa.2015.03.004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84937761511&doi=10.1016%2fj.irfa.2015.03.004&partnerID=40&md5=25a21f1e8f21fe7779091077abbc8c15",Article,"Final","",Scopus,2-s2.0-84937761511
"Li, Y., Saunders, A., Shao, P.","56509073900;7201876725;56184709700;","Did Regulation Fair Disclosure affect credit markets?",2015,"Journal of Banking and Finance","54",,,"46","59",,8,"10.1016/j.jbankfin.2015.01.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84922419195&doi=10.1016%2fj.jbankfin.2015.01.001&partnerID=40&md5=12d60e211649160f8558a2061bc0e57b",Article,"Final","",Scopus,2-s2.0-84922419195
"Liu, Z., Elayan, F.A.","55972765600;6504768271;","Litigation risk, information asymmetry and conditional conservatism",2015,"Review of Quantitative Finance and Accounting","44","4",,"581","608",,12,"10.1007/s11156-013-0428-y","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84890822707&doi=10.1007%2fs11156-013-0428-y&partnerID=40&md5=00793ccf5537b2af05d2ea5a3586040a",Article,"Final","",Scopus,2-s2.0-84890822707
"Saucke, M.","57189260448;","Full IFRS and IFRS for SMEs adoption by private firms: Empirical evidence on country level",2015,"Full IFRS and IFRS for SMEs Adoption by Private Firms: Empirical Evidence on Country Level","12",,,"1","331",,7,"10.3726/978-3-653-05531-3","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84966839183&doi=10.3726%2f978-3-653-05531-3&partnerID=40&md5=d9c5bc9269f5f85620e367624518c79a",Book,"Final","",Scopus,2-s2.0-84966839183
"Ashton, D., Wang, P.","57213548566;57223747664;","Conservatism in residual income models: Theory and supporting evidence",2015,"Accounting and Business Research","45","3",,"387","410",,2,"10.1080/00014788.2015.1009869","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84930242719&doi=10.1080%2f00014788.2015.1009869&partnerID=40&md5=e73bf18bc6c1aab1c3a329ecb4fc6efc",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84930242719
"Kim, M.-I., Sonu, C.H., Choi, J.-H.","36008430100;55846284500;24774347900;","Separation of corporate ownership and control and accounting conservatism: evidence from Korea",2015,"Asia-Pacific Journal of Accounting and Economics","22","2",,"103","136",,10,"10.1080/16081625.2014.912374","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84926419958&doi=10.1080%2f16081625.2014.912374&partnerID=40&md5=57edba2f55ce735c9b65886135b1deab",Article,"Final","",Scopus,2-s2.0-84926419958
"García Osma, B., Mora, A., Sabater, A.M.","57207913782;24338775500;36133587600;","Strategic Accounting Choice Around Firm-Level Labor Negotiations",2015,"Journal of Accounting, Auditing and Finance","30","2",,"246","277",,15,"10.1177/0148558X14560902","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84942502664&doi=10.1177%2f0148558X14560902&partnerID=40&md5=eec59fbc720e01de15d5b87e62d649e5",Article,"Final","",Scopus,2-s2.0-84942502664
"de Moura, G.D., Franz, L., da Cunha, P.R.","55696376700;56677535800;54888623300;","Quality of accounting information in family business: The influence of different levels of governance BM&amp;FBovespa, size and independence of the board of directors [Qualidade da informação contábil em empresas familiares: Influência dos níveis diferenciados de governança da BM&amp;FBovespa, tamanho e independência do conselho de administração]",2015,"Contaduria y Administracion","60","2",,"423","446",,,"10.1016/S0186-1042(15)30008-5","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84930790475&doi=10.1016%2fS0186-1042%2815%2930008-5&partnerID=40&md5=2f9dfa3ef1f7894b587635013b2db024",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-84930790475
"André, P., Filip, A., Paugam, L.","56363726400;35620318400;56523043700;","The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe",2015,"Journal of Business Finance and Accounting","42","3-4",,"482","514",,95,"10.1111/jbfa.12105","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84929129408&doi=10.1111%2fjbfa.12105&partnerID=40&md5=d3d9720a7088c21abd0212abdb164e1f",Article,"Final","",Scopus,2-s2.0-84929129408
"Edmonds, C.T., Edmonds, J.E., Leece, R.D., Vermeer, T.E.","50161188300;50161229600;55335331300;6507664287;","Do risk management activities impact earnings volatility?",2015,"Research in Accounting Regulation","27","1",,"66","72",,7,"10.1016/j.racreg.2015.03.008","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84928426156&doi=10.1016%2fj.racreg.2015.03.008&partnerID=40&md5=b87bb3ec85a650bf3ef0f4ce8781d09e",Article,"Final","",Scopus,2-s2.0-84928426156
"Moradi, M., Salehi, M., Zamanirad, M.","39061676800;57189446351;57215996206;","Analysis of incentive effects of managers’ bonuses on real activities manipulation relevant to future operating performance",2015,"Management Decision","53","2",,"432","450",,9,"10.1108/MD-04-2014-0172","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84924663835&doi=10.1108%2fMD-04-2014-0172&partnerID=40&md5=9cfa12ae702befb7528205eca0d3a870",Article,"Final","",Scopus,2-s2.0-84924663835
"Crockett, M., Ali, M.J.","56533583900;55250809400;","Auditor independence and accounting conservatism: Evidence from Australia following the corporate law economic reform program",2015,"International Journal of Accounting and Information Management","23","1",,"80","104",,9,"10.1108/IJAIM-02-2014-0008","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84923899854&doi=10.1108%2fIJAIM-02-2014-0008&partnerID=40&md5=5f8a0241f0e796375bc4777c83e91fc9",Article,"Final","",Scopus,2-s2.0-84923899854
"Filip, A., Labelle, R., Rousseau, S.","35620318400;7004878835;57196834045;","Legal regime and financial reporting quality",2015,"Contemporary Accounting Research","32","1",,"280","307",,27,"10.1111/1911-3846.12071","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85027935677&doi=10.1111%2f1911-3846.12071&partnerID=40&md5=fbdd65714050d70ea0a9826e336eeb8d",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85027935677
"Hu, J., Kim, J.-B., Jun Lin, Z.","56045008200;8304603800;57191046179;","Does timely loss recognition improve the board’s ability to learn from market prices? Evidence from worldwide CEO turnovers",2015,"Journal of International Accounting Research","14","1",,"1","24",,4,"10.2308/jiar-50892","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84943540888&doi=10.2308%2fjiar-50892&partnerID=40&md5=65a72ecc87a687069a1234356698b8b5",Article,"Final","",Scopus,2-s2.0-84943540888
"Lee, H.S.G., Li, X., Sami, H.","56683276500;55870202300;23398377500;","Conditional conservatism and audit fees",2015,"Accounting Horizons","29","1",,"83","113",,32,"10.2308/acch-50928","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84943529879&doi=10.2308%2facch-50928&partnerID=40&md5=4964518d09552a67216a5b5748231463",Article,"Final","",Scopus,2-s2.0-84943529879
"Koester, A., Lim, S.C., Vigeland, R.L.","56835500000;26663293400;24502578600;","The effect of tax-related material weakness in internal controls on the market valuation of unrecognized tax benefits",2015,"Journal of the American Taxation Association","37","1",,"129","155",,8,"10.2308/atax-50952","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84943524947&doi=10.2308%2fatax-50952&partnerID=40&md5=837dae02c43bff215ccfd9a847e63e1e",Article,"Final","",Scopus,2-s2.0-84943524947
"Nulla, Y.M.","56682810400;","Financial reporting quality in large energy and mining companies: A Canadian case",2015,"Corporate Ownership and Control","12","3Continue 4",,"428","440",,,"10.22495/cocv12i3c4p4","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84931099519&doi=10.22495%2fcocv12i3c4p4&partnerID=40&md5=e57ede783320c1dd92911dd9fec86b11",Article,"Final","All Open Access, Hybrid Gold, Green",Scopus,2-s2.0-84931099519
"Persakis, A., Iatridis, G.E.","56623051000;8652844200;","Earnings quality under financial crisis: A global empirical investigation",2015,"Journal of Multinational Financial Management","30",,,"1","35",,42,"10.1016/j.mulfin.2014.12.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84928891196&doi=10.1016%2fj.mulfin.2014.12.002&partnerID=40&md5=d2cd99636b35b2dbda5b646caaea5dc4",Article,"Final","",Scopus,2-s2.0-84928891196
"Li, Y., Zhang, W.","56509073900;56590135700;","Conditional conservatism and persistence of accrual components",2015,"Canadian Journal of Administrative Sciences","32","1",,"15","29",,,"10.1002/cjas.1305","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84925399996&doi=10.1002%2fcjas.1305&partnerID=40&md5=2f54dbe2710def6155bda54bdce13224",Article,"Final","",Scopus,2-s2.0-84925399996
"Sultana, N., Mitchell Van der Zahn, J..-L.W.","57194375424;55829571100;","Earnings conservatism and audit committee financial expertise",2015,"Accounting and Finance","55","1",,"279","310",,40,"10.1111/acfi.12042","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84925214252&doi=10.1111%2facfi.12042&partnerID=40&md5=756741ccb1780464396572fe5c6174c7",Article,"Final","",Scopus,2-s2.0-84925214252
"Lee, H..-Y., Mande, V., Son, M.","55706776200;6602444236;23398217000;","Are earnings announced early of higher quality?",2015,"Accounting and Finance","55","1",,"187","212",,5,"10.1111/acfi.12057","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84925075986&doi=10.1111%2facfi.12057&partnerID=40&md5=a925733e7ae9fbb9838fba384192ecf7",Article,"Final","",Scopus,2-s2.0-84925075986
"Cheng, C.S.A., Huang, H.H., Li, Y.","13002806600;57217097708;12804314300;","Hedge fund intervention and accounting conservatism",2015,"Contemporary Accounting Research","32","1",,"392","421",,36,"10.1111/1911-3846.12076","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84924811453&doi=10.1111%2f1911-3846.12076&partnerID=40&md5=ea183fd7a4113c3f7e0350a44b89d088",Article,"Final","",Scopus,2-s2.0-84924811453
"Brown, L.D., Call, A.C., Clement, M.B., Sharp, N.Y.","7404220699;26029695900;7102523465;36474094000;","Inside the ""Black Box"" of sell-side financial analysts",2015,"Journal of Accounting Research","53","1",,"1","47",,502,"10.1111/1475-679X.12067","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84923266944&doi=10.1111%2f1475-679X.12067&partnerID=40&md5=6ca43fc73d742f8794c596b7ebc44f93",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-84923266944
"Chan, A.L.-C., Hsu, A.W.-H., Lee, E.","26538464700;55023640600;23005463800;","Mandatory adoption of IFRS and timely loss recognition across Europe: The effect of corporate finance incentives",2015,"International Review of Financial Analysis","38",,,"70","82",,11,"10.1016/j.irfa.2015.02.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84923041307&doi=10.1016%2fj.irfa.2015.02.002&partnerID=40&md5=8d2be4ba97094a1c5e479663a44f5a4f",Article,"Final","",Scopus,2-s2.0-84923041307
"Ho, S.S.M., Li, A.Y., Tam, K., Zhang, F.","56980232500;55998389500;25230867700;55999398700;","CEO Gender, Ethical Leadership, and Accounting Conservatism",2015,"Journal of Business Ethics","127","2",,"351","370",,224,"10.1007/s10551-013-2044-0","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84892183052&doi=10.1007%2fs10551-013-2044-0&partnerID=40&md5=159f2883f62384e419448bd9c11043de",Article,"Final","",Scopus,2-s2.0-84892183052
"Salama, F.M., Putnam, K.","55814548100;7003266173;","Accounting conservatism, capital structure, and global diversification",2015,"Pacific Accounting Review","27","1",,"119","138",,9,"10.1108/PAR-07-2013-0067","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85047199331&doi=10.1108%2fPAR-07-2013-0067&partnerID=40&md5=2bee74c9cf81251eca4779d910b867a7",Article,"Final","",Scopus,2-s2.0-85047199331
"Cameran, M., Francis, J.R., Marra, A., Pettinicchio, A.","35361539900;7201708540;36696667700;56152017200;","Are there adverse consequences of mandatory auditor rotation? Evidence from the Italian experience",2015,"Auditing","34","1",,"1","24",,82,"10.2308/ajpt-50663","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84937865305&doi=10.2308%2fajpt-50663&partnerID=40&md5=10430033519dcf025c5c1d4ea7407dfc",Article,"Final","",Scopus,2-s2.0-84937865305
"Martin, X., Roychowdhury, S.","24341739100;56235306100;","Do financial market developments influence accounting practices? Credit default swaps and borrowers' reporting conservatism",2015,"Journal of Accounting and Economics","59","1",,"80","104",,74,"10.1016/j.jacceco.2014.09.006","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84923021195&doi=10.1016%2fj.jacceco.2014.09.006&partnerID=40&md5=10b9ee1cb58121454893353da90ccf04",Article,"Final","",Scopus,2-s2.0-84923021195
"Callen, J.","7102556339;","A selective critical review of financial accounting research",2015,"Critical Perspectives on Accounting","26",,,"157","167",,18,"10.1016/j.cpa.2013.03.008","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84922193725&doi=10.1016%2fj.cpa.2013.03.008&partnerID=40&md5=a1a00924537792239329738f2ecf5558",Article,"Final","",Scopus,2-s2.0-84922193725
"Gordon, E.A., Bischof, J., Daske, H., Munter, P., Saka, C., Smith, K.J., Venter, E.R.","22984716300;55887031500;9247800500;10338763800;14020561100;55825396000;55583326900;","The IASB's discussion paper on the conceptual framework for financial reporting: A commentary and research review",2015,"Journal of International Financial Management and Accounting","26","1",,"72","110",,6,"10.1111/jifm.12024","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84921341528&doi=10.1111%2fjifm.12024&partnerID=40&md5=2518e2e4beb8ee1c8b4e64055cd1d3a9",Article,"Final","",Scopus,2-s2.0-84921341528
"Khalifa, M., Ben Othman, H.","56382090700;57221643920;","The effect of conservatism on cost of capital: MENA evidence",2015,"Applied Economics","47","1",,"71","87",,11,"10.1080/00036846.2014.962223","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84912001035&doi=10.1080%2f00036846.2014.962223&partnerID=40&md5=3f7104f024eea3ffc7b92c8585e77c40",Article,"Final","",Scopus,2-s2.0-84912001035
"Tinkelman, D.P.","7006444301;","Introductory accounting: A measurement approach for managers",2015,"Introductory Accounting: A Measurement Approach for Managers",,,,"1","580",,1,"10.4324/9781315665801","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85109688148&doi=10.4324%2f9781315665801&partnerID=40&md5=068c814a8b7982beca8a5c0cafe4d6c3",Book,"Final","",Scopus,2-s2.0-85109688148
"Ronen, J., Yaari, V.","7003933416;6506623855;","Earnings management: Implications and controversies",2015,"The Routledge Companion to Financial Accounting Theory",,,,"254","340",,1,"10.4324/9780203074251-18","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85085826731&doi=10.4324%2f9780203074251-18&partnerID=40&md5=df3fb6c80070a7c67fbc30e9edd818a9",Book Chapter,"Final","",Scopus,2-s2.0-85085826731
"Wagenhofer, A.","7801339839;","Agency theory: Usefulness and implications for financial accounting",2015,"The Routledge Companion to Financial Accounting Theory",,,,"341","365",,3,"10.4324/9780203074251-19","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85047711488&doi=10.4324%2f9780203074251-19&partnerID=40&md5=6bc9731eeb56feb3b50b8ceabf50f5f7",Book Chapter,"Final","",Scopus,2-s2.0-85047711488
"Wardhani, R., Utama, S., Rossieta, H.","57190412002;6503845799;57009112800;","The effect of governance system and degree of convergence to ifrs on the quality of financial reporting: Evidence from Asia",2015,"Corporate Ownership and Control","12","4cont3",,"409","424",,3,"10.22495/cocv12i4c3p8","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85007392963&doi=10.22495%2fcocv12i4c3p8&partnerID=40&md5=27f78c3a49473c6659381bd005d926b4",Article,"Final","All Open Access, Hybrid Gold, Green",Scopus,2-s2.0-85007392963
"Lari Dashtbayaz, M., Salehi, M., Hossein Zolfaghar Arani, M.","55924754100;57189446351;57192065240;","Estimating probability of return on loss and its effect on future abnormal return in Iran",2015,"Asian Social Science","11","16",,"320","337",,,"10.5539/ass.v11n16p320","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84996538442&doi=10.5539%2fass.v11n16p320&partnerID=40&md5=93a5f18cca097a209a6b2dbc9a8da769",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-84996538442
"Beaver, W.H.","7006953200;","Six decades of research, teaching, and participation in the AAA",2015,"Accounting Review","90","3",,"859","880",,2,"10.2308/accr-50999","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84982293402&doi=10.2308%2faccr-50999&partnerID=40&md5=2a7f0f80c20d0cb28fec86026e7cbcd6",Conference Paper,"Final","",Scopus,2-s2.0-84982293402
"Crawley, M.J.","56255296100;","Macroeconomic consequences of accounting: The effect of accounting conservatism on macroeconomic indicators and the money supply",2015,"Accounting Review","90","3",,"987","1011",,20,"10.2308/accr-50998","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84982273909&doi=10.2308%2faccr-50998&partnerID=40&md5=ef0777766b8494c046397dffdb542c51",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84982273909
"Nazaripour, M., Aghaei, H.","56968230100;57132685400;","The impact of conditional and unconditional conservatism on the earning quality and stock prices",2015,"International Journal of Control Theory and Applications","8","2",,"391","402",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84958967519&partnerID=40&md5=9978dde9ebfc464f0c98c6904e1c96e6",Article,"Final","",Scopus,2-s2.0-84958967519
"Vernosefaderani, M.H.H., Abdoli, M.R.","57133169200;54884175700;","The effect of change in income conservatism based on accepted principles of accounting reports, cost-benefit analysis",2015,"International Journal of Economic Research","12","4",,"1563","1574",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84958962462&partnerID=40&md5=2fd9f756f750401c56a8ec12adc6c2a9",Article,"Final","",Scopus,2-s2.0-84958962462
"Demonier, G.B., de Almeida, J.E.F., Bortolon, P.M.","57016848600;56735429500;44960909000;","O impacto das restrições financeiras na prática do conservadorismo contábil",2015,"Revista Brasileira de Gestao de Negocios","17","57",,"1264","1278",,7,"10.7819/rbgn.v17i57.2326","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84951266313&doi=10.7819%2frbgn.v17i57.2326&partnerID=40&md5=2a420d42d0b29c6e74e919f413bcd900",Article,"Final","All Open Access, Gold",Scopus,2-s2.0-84951266313
"An, Y.","56985147700;","Does foreign ownership increase financial reporting quality?",2015,"Asian Academy of Management Journal","20","2",,"81","101",,16,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84948774401&partnerID=40&md5=ae50bfee72f49a9b1107c83a20da5d0c",Article,"Final","",Scopus,2-s2.0-84948774401
"Al-Amri, K., Al-Busaidi, M., Akguc, S.","55955754400;57190760173;56549034300;","Conservatism and corporate cash holdings: A risk prospective",2015,"Investment Management and Financial Innovations","12","1",,"101","113",,8,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84943817065&partnerID=40&md5=7264c6cf1cf29cb54b0c7f0fe09c563b",Article,"Final","",Scopus,2-s2.0-84943817065
"Ball, R., Gerakos, J., Linnainmaa, J.T., Nikolaev, V.V.","24371709600;36537003600;36195904200;35318437500;","Deflating profitability",2015,"Journal of Financial Economics","117","2",,"225","248",,122,"10.1016/j.jfineco.2015.02.004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84942827542&doi=10.1016%2fj.jfineco.2015.02.004&partnerID=40&md5=be099fe5b7e8209ce373bcf8a5f42e4f",Article,"Final","",Scopus,2-s2.0-84942827542
"Yu, C., Xu, J.","56843977600;55995043900;","Research on accounting conservatism and investment efficiency of it enterprises: A perspective of impairment of assets",2015,"Information Technology and Applications - Proceedings of the 2014 International Conference on Information technology and Applications, ITA 2014",,,,"113","116",,,"10.1201/b18284-25","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84941655949&doi=10.1201%2fb18284-25&partnerID=40&md5=64296b760fad4aaab461ab2d562cdc88",Conference Paper,"Final","",Scopus,2-s2.0-84941655949
"Nichita, M., Ţurlea, c.","55524327100;35759681000;","Approach regarding a framework for risk reporting in order to enhance the related good practices",2015,"Amfiteatru Economic","17","40",,"1108","1121",,2,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84937707626&partnerID=40&md5=e34bc31e078d3b0f1bc7ddcd40462235",Article,"Final","",Scopus,2-s2.0-84937707626
"Abousamak, A., Kamel, H.","56716337300;26654155900;","Is there a shift in the accounting values in Egypt towards optimism, transparency and professionalism?",2015,"Afro-Asian Journal of Finance and Accounting","5","3",,"265","294",,4,"10.1504/AAJFA.2015.070294","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84936769027&doi=10.1504%2fAAJFA.2015.070294&partnerID=40&md5=4905e55369840ffcf95c3058d7414c09",Conference Paper,"Final","",Scopus,2-s2.0-84936769027
"Sebai, S., Messai, M., Jouini, F.","30067931300;56716208700;56520111500;","Earnings attributes and the cost of equity capital: The case of Tunisian companies",2015,"Afro-Asian Journal of Finance and Accounting","5","3",,"216","230",,2,"10.1504/AAJFA.2015.070287","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84936751493&doi=10.1504%2fAAJFA.2015.070287&partnerID=40&md5=36199e14b608093139c2a978f42a9f00",Article,"Final","",Scopus,2-s2.0-84936751493
"Boussaid, N., Hamza, T., Sougné, D.","56625958600;57225657754;46461812000;","Corporate board attributes and conditional accounting conservatism: Evidence from French firms",2015,"Journal of Applied Business Research","31","3",,"871","890",,16,"10.19030/jabr.v31i3.9224","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84928986211&doi=10.19030%2fjabr.v31i3.9224&partnerID=40&md5=67cebce5e6ea3b44b517839a96ba0779",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-84928986211
"Hämäläinen, S., Martikainen, M.","56625738300;6701816083;","Foreign direct investments affecting accounting quality in transitional economies of Europe",2015,"International Journal of Business Innovation and Research","9","3",,"295","310",,4,"10.1504/IJBIR.2015.069139","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84928983385&doi=10.1504%2fIJBIR.2015.069139&partnerID=40&md5=905d0cc4085fb1cec824d6db89eb9aea",Conference Paper,"Final","",Scopus,2-s2.0-84928983385
"Ruch, G.W., Taylor, G.","56545437600;55454302200;","Accounting conservatism: A review of the literature",2015,"Journal of Accounting Literature","34",,,"17","38",,94,"10.1016/j.acclit.2015.02.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84926526790&doi=10.1016%2fj.acclit.2015.02.001&partnerID=40&md5=2652b71fd15982997497abccabfd425f",Article,"Final","",Scopus,2-s2.0-84926526790
"Christensen, H.B., Lee, E., Walker, M., Zeng, C.","23003573900;23005463800;23006805100;57201921569;","Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?",2015,"European Accounting Review","24","1",,"31","61",,199,"10.1080/09638180.2015.1009144","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84926150567&doi=10.1080%2f09638180.2015.1009144&partnerID=40&md5=d7cfcad4d7c93427f102d9139c823ae8",Article,"Final","All Open Access, Hybrid Gold",Scopus,2-s2.0-84926150567
"Manganaris, P., Spathis, C., Dasilas, A.","56102503300;7801371329;14631724100;","The effects of mandatory IFRS adoption and conditional conservatism on European bank values",2015,"Journal of International Accounting, Auditing and Taxation","24",,,"72","81",,18,"10.1016/j.intaccaudtax.2015.02.004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84925004606&doi=10.1016%2fj.intaccaudtax.2015.02.004&partnerID=40&md5=5e89fcb1901705dbd627443fcca8a5b4",Article,"Final","",Scopus,2-s2.0-84925004606
"Habib, A., Jiang, H.","8524353500;57213534722;","Corporate governance and financial reporting quality in China: A survey of recent evidence",2015,"Journal of International Accounting, Auditing and Taxation","24",,,"29","45",,63,"10.1016/j.intaccaudtax.2014.12.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84924957187&doi=10.1016%2fj.intaccaudtax.2014.12.002&partnerID=40&md5=dc40aaf8bb6676954c284c249eea5967",Article,"Final","",Scopus,2-s2.0-84924957187
"Khan, S.-U.-R., Ali, A., Sadiq, M.","55368115800;56542304100;55367847700;","Does accounting conservatism measure what it is required to measure? An empirical study of construct validity perspective",2015,"Afro-Asian Journal of Finance and Accounting","5","1",,"70","98",,2,"10.1504/AAJFA.2015.067830","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84924424664&doi=10.1504%2fAAJFA.2015.067830&partnerID=40&md5=87966cc8fb7daaca82f97c9e7f2d99c1",Review,"Final","",Scopus,2-s2.0-84924424664
"Nnadi, M., Omoteso, K., Yu, Y.","48561476300;55006070100;56542000900;","Does regulatory environment affect earnings management in transitional economies? An empirical examination of the financial reporting quality of cross-listed firms of China and Hong Kong",2015,"International Finance Review","16",,,"245","276",,8,"10.1108/S1569-376720150000016011","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84924412918&doi=10.1108%2fS1569-376720150000016011&partnerID=40&md5=c1989b69f8c24598174f425fe9410a13",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84924412918
"Kouki, A.","56528038700;","Accounting valuation models under international financial reporting standards: Evidence from some European listed companies",2015,"International Journal of Managerial and Financial Accounting","7","1",,"82","101",,11,"10.1504/IJMFA.2015.067504","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84923498057&doi=10.1504%2fIJMFA.2015.067504&partnerID=40&md5=83d664428d827ed73677b84f35448fc8",Article,"Final","",Scopus,2-s2.0-84923498057
"Brockman, P., Ma, T., Ye, J.","14324181600;57209863735;56522104100;","CEO compensation risk and timely loss recognition",2015,"Journal of Business Finance and Accounting","42","1-2",,"204","236",,20,"10.1111/jbfa.12100","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84923457873&doi=10.1111%2fjbfa.12100&partnerID=40&md5=9d665ebdbdb7840d1fe83cecf932da40",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-84923457873
"Cano-Rodríguez, M., Nunez-Nickel, M.","55666101200;6506022509;","Aggregation bias in estimates of conditional conservatism: Theory and evidence",2015,"Journal of Business Finance and Accounting","42","1-2",,"51","78",,15,"10.1111/jbfa.12099","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84923397299&doi=10.1111%2fjbfa.12099&partnerID=40&md5=1cb17a298f8543beb265e15bd817fa96",Article,"Final","",Scopus,2-s2.0-84923397299
"Preiato, J., Brown, P., Tarca, A.","56043858100;55537908600;23006840400;","A comparison of between-country measures of legal setting and enforcement of accounting standards",2015,"Journal of Business Finance and Accounting","42","1-2",,"1","50",,49,"10.1111/jbfa.12112","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84923310662&doi=10.1111%2fjbfa.12112&partnerID=40&md5=ca3aa2ed8aa577af7f24d4da614bf482",Article,"Final","",Scopus,2-s2.0-84923310662
"Khurana, I.K., Wang, C.","6701350734;57193499774;","Debt maturity structure and accounting conservatism",2015,"Journal of Business Finance and Accounting","42","1-2",,"167","203",,30,"10.1111/jbfa.12104","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84923279119&doi=10.1111%2fjbfa.12104&partnerID=40&md5=5624d08d122d420c89fb7a8364d70277",Article,"Final","",Scopus,2-s2.0-84923279119
"Martínez-Ferrero, J., Garcia-Sanchez, I.M., Cuadrado-Ballesteros, B.","55797750200;57193363767;51565877400;","Effect of financial reporting quality on sustainability information disclosure",2015,"Corporate Social Responsibility and Environmental Management","22","1",,"45","64",,143,"10.1002/csr.1330","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84921460734&doi=10.1002%2fcsr.1330&partnerID=40&md5=46df7ff892829e14205fcfffcbd7bb7e",Article,"Final","",Scopus,2-s2.0-84921460734
"Ising, P.","56703208300;","Earnings accruals and real activities management around initial public offerings: Evidence from specific industries",2014,"Earnings Accruals and Real Activities Management Around Initial Public Offerings: Evidence from Specific Industries",,,,"1","225",,,"10.1007/978-3-658-03794-9","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84933529968&doi=10.1007%2f978-3-658-03794-9&partnerID=40&md5=ce5f959891d12b09631db4537ab9d943",Book,"Final","",Scopus,2-s2.0-84933529968
"Haw, I..-M., Lee, J.J., Lee, W..-J.","6506631464;56565136300;55608889600;","Debt Financing and Accounting Conservatism in Private Firms",2014,"Contemporary Accounting Research","31","4",,"1220","1259",,45,"10.1111/1911-3846.12064","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84925330077&doi=10.1111%2f1911-3846.12064&partnerID=40&md5=2eb2c1b91a2a2f7af3181082a14dd4d4",Article,"Final","",Scopus,2-s2.0-84925330077
"Lin, C.-Y., Liu, C.-C.","56530909400;7409790633;","The effect of earnings lags on comparing the extent of conservatism based on Basu's (1997) asymmetric timeliness concept",2014,"NTU Management Review","25","1",,"1","32",,1,"10.6226/NTURM2014.NOV.R11026","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84923831642&doi=10.6226%2fNTURM2014.NOV.R11026&partnerID=40&md5=b8f6b1006b37df9e15f2c226da5c14b0",Article,"Final","",Scopus,2-s2.0-84923831642
"Aier, J.K., Chen, L., Pevzner, M.","15065140200;54390852200;36018577700;","Debtholders' demand for conservatism: Evidence from changes in directors' fiduciary duties",2014,"Journal of Accounting Research","52","5",,"993","1027",,48,"10.1111/1475-679X.12062","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84922809883&doi=10.1111%2f1475-679X.12062&partnerID=40&md5=f0c21458aedd14fd67671eb01a1df9ca",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84922809883
"Liu, X., Saidi, R., Bazaz, M.","55638220200;6701339527;15135003400;","Institutional incentives and earnings quality: The influence of government ownership in China",2014,"Journal of Contemporary Accounting and Economics","10","3",,"248","261",,26,"10.1016/j.jcae.2014.10.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84918554111&doi=10.1016%2fj.jcae.2014.10.003&partnerID=40&md5=835511b3054c25e80a92cf58494b5a03",Article,"Final","",Scopus,2-s2.0-84918554111
"Dechow, P.M., Sloan, R.G., Zha, J.","7004134349;57210694682;56423355500;","Stock prices and earnings: A history of research",2014,"Annual Review of Financial Economics","6",,,"343","363",,27,"10.1146/annurev-financial-110613-034522","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84911484564&doi=10.1146%2fannurev-financial-110613-034522&partnerID=40&md5=be8d3b710fcac1fbb39d5d242b19b7f9",Review,"Final","All Open Access, Bronze",Scopus,2-s2.0-84911484564
"Karampinis, N.I., Hevas, D.L.","45661285100;9634254900;","Effects of the asymmetric accounting treatment of tangible and intangible impairments in IAS36: International evidence",2014,"Journal of Economic Asymmetries","11",,,"96","103",,2,"10.1016/j.jeca.2014.08.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84908702998&doi=10.1016%2fj.jeca.2014.08.001&partnerID=40&md5=4ee9bd98a0cbcd8b8eab07aeb8c7aa1a",Article,"Final","",Scopus,2-s2.0-84908702998
"Chaudhry, M.I., Sam, A.G.","57201600291;12800756000;","The information content of accounting earnings, book values, losses and firm size vis-à-vis stocks: empirical evidence from an emerging stock market",2014,"Applied Financial Economics","24","23",,"1515","1527",,6,"10.1080/09603107.2014.925074","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84907592970&doi=10.1080%2f09603107.2014.925074&partnerID=40&md5=b990a85daf470ecc5447190afaa6e784",Article,"Final","",Scopus,2-s2.0-84907592970
"Chan, L.-C., Lee, E., Petaibanlue, J., Zeng, C.","26538464700;23005463800;56215497300;57201921569;","Re-examining the relationship between PIN and timely loss recognition",2014,"Applied Financial Economics","24","23",,"1479","1489",,,"10.1080/09603107.2014.925072","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84907591811&doi=10.1080%2f09603107.2014.925072&partnerID=40&md5=b94d0bd9e6f4d301c7013700686d0fd4",Article,"Final","",Scopus,2-s2.0-84907591811
"McNichols, M., Rajan, M.V., Reichelstein, S.","6602896192;7005852432;6602855585;","Conservatism correction for the market-to-book ratio and Tobin’s q",2014,"Review of Accounting Studies","19","4",,"1393","1435",,19,"10.1007/s11142-013-9275-2","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84893200809&doi=10.1007%2fs11142-013-9275-2&partnerID=40&md5=75326d5dce604e88aa04ba3e5ded4830",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84893200809
"Dhaliwal, D., Huang, S., Khurana, I.K., Pereira, R.","7003500040;55983233500;6701350734;14021874500;","Product market competition and conditional conservatism",2014,"Review of Accounting Studies","19","4",,"1309","1345",,87,"10.1007/s11142-013-9267-2","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84891520022&doi=10.1007%2fs11142-013-9267-2&partnerID=40&md5=bcb42cd4df1c42e15abda3e2a683bf67",Article,"Final","",Scopus,2-s2.0-84891520022
"Amir, E., Kallunki, J.-P., Nilsson, H.","7004440694;6603664375;7102975436;","Criminal convictions and risk taking",2014,"Australian Journal of Management","39","4",,"497","523",,19,"10.1177/0312896213513276","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84911119148&doi=10.1177%2f0312896213513276&partnerID=40&md5=df9b6d644fd1f7dc683234969f3579cf",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84911119148
"Govendir, B., Wells, P.","55193552500;55700938400;","The influence of the accruals generating process on earnings persistence",2014,"Australian Journal of Management","39","4",,"593","614",,8,"10.1177/0312896213512319","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84911117301&doi=10.1177%2f0312896213512319&partnerID=40&md5=727874860e583d1a77ab9a633ace7ae3",Article,"Final","",Scopus,2-s2.0-84911117301
"Babazadeh, S., Salteh, H.M.","57208113407;55639893500;","Investigation of relationship between accounting conservatism and real earnings management and accrual earning management in firms listed in tehran stock exchange",2014,"Advances in Environmental Biology","8","22",,"512","520",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85063838572&partnerID=40&md5=77b642093472551a7b13c91f036e075a",Article,"Final","",Scopus,2-s2.0-85063838572
"Collins, D.W., Hribar, P., Tian, X.","7403253898;56035059200;56106087300;","Cash flow asymmetry: Causes and implications for conditional conservatism research",2014,"Journal of Accounting and Economics","58","2-3",,"173","200",,75,"10.1016/j.jacceco.2014.08.010","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85027954211&doi=10.1016%2fj.jacceco.2014.08.010&partnerID=40&md5=803ee7aafcec86b1c95d75e951b88691",Article,"Final","",Scopus,2-s2.0-85027954211
"Waymire, G.B.","6602282786;","Neuroscience and ultimate causation in accounting research",2014,"Accounting Review","89","6",,"2011","2019",,17,"10.2308/accr-50881","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84928673733&doi=10.2308%2faccr-50881&partnerID=40&md5=5d3d68453150225334f16c29eda488ea",Review,"Final","",Scopus,2-s2.0-84928673733
"DeFond, M., Zhang, J.","6602107693;55870904000;","A review of archival auditing research",2014,"Journal of Accounting and Economics","58","2-3",,"275","326",,1352,"10.1016/j.jacceco.2014.09.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84921908035&doi=10.1016%2fj.jacceco.2014.09.002&partnerID=40&md5=9410ae8df5d2a56f46810f9770e09aff",Article,"Final","All Open Access, Hybrid Gold",Scopus,2-s2.0-84921908035
"Schrand, C.","6602350452;","Discussion of ""Cash flow asymmetry: Causes and implications for conditional conservatism research""",2014,"Journal of Accounting and Economics","58","2-3",,"201","207",,8,"10.1016/j.jacceco.2014.09.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84921899749&doi=10.1016%2fj.jacceco.2014.09.003&partnerID=40&md5=7f53a11c5eb051a731229439d30d3682",Article,"Final","",Scopus,2-s2.0-84921899749
"Blay, A.D., Notbohm, M., Schelleman, C., Valencia, A.","10739753400;55576146100;35223981100;54584487100;","Audit quality effects of an individual audit engagement partner signature mandate",2014,"International Journal of Auditing","18","3",,"172","192",,22,"10.1111/ijau.12022","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84907957808&doi=10.1111%2fijau.12022&partnerID=40&md5=aae30de360bf102019fa35c9fb839f92",Article,"Final","",Scopus,2-s2.0-84907957808
"Bowen, R.M., Rajgopal, S., Venkatachalam, M.","7201396281;6603703687;7005713122;","Is warren Buffett's commentary on accounting, governance, and investing practices reflected in the investment decisions and subsequent influence of Berkshire Hathaway?",2014,"Accounting Review","89","5",,"1609","1644",,5,"10.2308/accr-50797","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84962740277&doi=10.2308%2faccr-50797&partnerID=40&md5=d6de7ea3fa3e1aa142525e07ff65ede4",Article,"Final","",Scopus,2-s2.0-84962740277
"Erkens, D.H., Subramanyam, K.R., Zhang, J.","36713236700;7004055536;55870904000;","Affiliated banker on board and conservative accounting",2014,"Accounting Review","89","5",,"1703","1728",,56,"10.2308/accr-50798","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84962721939&doi=10.2308%2faccr-50798&partnerID=40&md5=03b814ed42d7533d070494423222955c",Article,"Final","",Scopus,2-s2.0-84962721939
"Kabir, M.H., Laswad, F.","54408494800;8309408100;","The behaviour of earnings, accruals and impairment losses of failed New Zealand finance companies",2014,"Australian Accounting Review","24","3",,"262","275",,11,"10.1111/auar.12028","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84908674622&doi=10.1111%2fauar.12028&partnerID=40&md5=d4e51f5576a0f677c18b61bf86d7b90e",Article,"Final","",Scopus,2-s2.0-84908674622
"Wakil, G.","55533821400;","Market-to-book ratio and conditional conservatism: Firms' voluntary expensing of employee stock options",2014,"Accounting Research Journal","27","2",,"124","149",,1,"10.1108/ARJ-11-2012-0088","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84926309265&doi=10.1108%2fARJ-11-2012-0088&partnerID=40&md5=dce58aa2b185e2de2fc989daf7743447",Article,"Final","",Scopus,2-s2.0-84926309265
"Chen, S., Chen, X., Cheng, Q.","14044745200;57211452240;8417715100;","Conservatism and equity ownership of the founding family",2014,"European Accounting Review","23","3",,"403","430",,32,"10.1080/09638180.2013.814978","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84880137899&doi=10.1080%2f09638180.2013.814978&partnerID=40&md5=7376cf9df434a24bb56cc31d2916aaea",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84880137899
"Zhao, G., Liang, S., Wang, Y.","57192250438;56816165000;55981044200;","Accounting conservatism, and bank loan contracts: Evidence from China",2014,"China Journal of Accounting Studies","2","3",,"200","227",,6,"10.1080/21697213.2014.945131","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85032982300&doi=10.1080%2f21697213.2014.945131&partnerID=40&md5=bd96caf0d620e2bdd95037bbf1c8997f",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85032982300
"Banker, R.D., Byzalov, D.","55909613300;55388916500;","Asymmetric cost behavior",2014,"Journal of Management Accounting Research","26","2",,"43","79",,169,"10.2308/jmar-50846","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84938938606&doi=10.2308%2fjmar-50846&partnerID=40&md5=91da745bb71e34b4b4eebbb827644ff1",Article,"Final","",Scopus,2-s2.0-84938938606
"Kousenidis, D.V., Ladas, A.C., Negakis, C.I.","28267739100;28267850400;23101057600;","Accounting conservatism quality of accounting information and crash risk of stock prices",2014,"Journal of Economic Asymmetries","11",,,"120","137",,11,"10.1016/j.jeca.2014.09.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84908505473&doi=10.1016%2fj.jeca.2014.09.001&partnerID=40&md5=91a03a22dec0d3578ebbfa3b0b4d3bbf",Article,"Final","",Scopus,2-s2.0-84908505473
"Macve, R.","24393791800;","What should be the nature and role of a revised Conceptual Framework for International Accounting Standards?",2014,"China Journal of Accounting Studies","2","2",,"77","95",,11,"10.1080/21697221.2014.916886","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84942500914&doi=10.1080%2f21697221.2014.916886&partnerID=40&md5=3b62009d530f91187e9bebdfe1671179",Note,"Final","All Open Access, Bronze",Scopus,2-s2.0-84942500914
"Kwon, S.Y., Lee, N.R., Ki, E.","8679747100;55178086100;56102272200;","Effects of agency costs on the relationship of corporate governance with audit quality and accounting conservatism in the Korean audit market",2014,"Asia-Pacific Journal of Accounting and Economics","21","2",,"157","185",,5,"10.1080/16081625.2012.762970","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84897693156&doi=10.1080%2f16081625.2012.762970&partnerID=40&md5=b37bb6722a6ab98b6ff4cbb03d0c7065",Article,"Final","",Scopus,2-s2.0-84897693156
"Yang, Y.-J., Kweh, Q.L., Lin, R.-C.","55831045600;55661469500;56100674700;","Earnings quality of Taiwanese group firms",2014,"Asia-Pacific Journal of Accounting and Economics","21","2",,"134","156",,9,"10.1080/16081625.2013.871771","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84897584244&doi=10.1080%2f16081625.2013.871771&partnerID=40&md5=a667e7f0381caf3fab8f2debb7b0f4b4",Article,"Final","",Scopus,2-s2.0-84897584244
"Peat, M., Svec, J., Wang, J.","55517064300;22939319400;56027254600;","Reporting bias in incomplete information model",2014,"Economics Letters","123","1",,"45","49",,,"10.1016/j.econlet.2014.01.021","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84893488710&doi=10.1016%2fj.econlet.2014.01.021&partnerID=40&md5=9afd5016fbd757ad02597a5530cf5d11",Article,"Final","",Scopus,2-s2.0-84893488710
"Gebhardt, G., Mora, A., Wagenhofer, A.","11340143500;24338775500;7801339839;","Revisiting the fundamental concepts of IFRS",2014,"Abacus","50","1",,"107","116",,17,"10.1111/abac.12024","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84897822340&doi=10.1111%2fabac.12024&partnerID=40&md5=2830fc6410c9a6ea533ded9f1afed046",Article,"Final","",Scopus,2-s2.0-84897822340
"Venter, E.R., Emanuel, D., Cahan, S.F.","55583326900;24278426200;7003594466;","The value relevance of mandatory non-GAAP earnings",2014,"Abacus","50","1",,"1","24",,44,"10.1111/abac.12020","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84897768482&doi=10.1111%2fabac.12020&partnerID=40&md5=05164e61dc4ca95273117ceafed00316",Article,"Final","",Scopus,2-s2.0-84897768482
"Jarva, H.","35145987000;","Economic consequences of SFAS 142 goodwill write-offs",2014,"Accounting and Finance","54","1",,"211","235",,13,"10.1111/j.1467-629X.2012.00495.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84894761943&doi=10.1111%2fj.1467-629X.2012.00495.x&partnerID=40&md5=064742faec2b45feaf79e06d19a64cb7",Article,"Final","",Scopus,2-s2.0-84894761943
"Chan, A.L.-C.","26538464700;","Innovation efficiency and asymmetric timeliness of earnings: Evidence from an emerging market",2014,"International Review of Financial Analysis","32",,,"132","142",,3,"10.1016/j.irfa.2014.01.014","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84894057619&doi=10.1016%2fj.irfa.2014.01.014&partnerID=40&md5=d2283f4fbf8562b0330d96d03762a43f",Article,"Final","",Scopus,2-s2.0-84894057619
"Sun, F., Wu, F., Li, S.F.","57193223769;56037849400;56031608300;","CEO inside debt and audit fees",2014,"International Journal of Auditing","18","1",,"2","13",,6,"10.1111/ijau.12005","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84894039807&doi=10.1111%2fijau.12005&partnerID=40&md5=2b64e592d4fe0a455fd73529ee556a7d",Article,"Final","",Scopus,2-s2.0-84894039807
"Hou, Q., Jin, Q., Wang, L.","55643309700;37055646600;35206701300;","Mandatory IFRS adoption and executive compensation: Evidence from China",2014,"China Journal of Accounting Research","7","1",,"9","29",,15,"10.1016/j.cjar.2013.09.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84893952716&doi=10.1016%2fj.cjar.2013.09.003&partnerID=40&md5=9d322a670747cb3a81e4c67137315c6b",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-84893952716
"Amir, E., Kallunki, J.-P., Nilsson, H.","7004440694;6603664375;7102975436;","The association between individual audit partners' risk preferences and the composition of their client portfolios",2014,"Review of Accounting Studies","19","1",,"103","133",,31,"10.1007/s11142-013-9245-8","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84893923721&doi=10.1007%2fs11142-013-9245-8&partnerID=40&md5=15bbb66d8795cf754cdcc6b81c7473d6",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84893923721
"Balakrishnan, K., Core, J.E., Verdi, R.S.","56589539800;6701653891;12801334700;","The relation between reporting quality and financing and investment: Evidence from changes in financing capacity",2014,"Journal of Accounting Research","52","1",,"1","36",,78,"10.1111/1475-679X.12031","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84892788949&doi=10.1111%2f1475-679X.12031&partnerID=40&md5=5048c03bce7d82dd54c69842220bada9",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84892788949
"Huang, Q., Cheng, M., Li, W., Wei, M.","57963668700;55552347400;56113790300;36444950400;","Listing approach, political favours and earnings quality: Evidence from Chinese family firms",2014,"China Journal of Accounting Studies","2","1",,"13","36",,8,"10.1080/21697221.2014.880167","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85045214230&doi=10.1080%2f21697221.2014.880167&partnerID=40&md5=b2bdb3c5fd86d5554741fb4a9842ced1",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85045214230
"Kagaya, T.","35302531800;","Matching expenses with revenues around the world",2014,"Advances in Japanese Business and Economics","6",,,"81","106",,1,"10.1007/978-4-431-54792-1_4","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85078862985&doi=10.1007%2f978-4-431-54792-1_4&partnerID=40&md5=b5aa3c7890d08d9f5670bf5fc8569846",Book Chapter,"Final","",Scopus,2-s2.0-85078862985
"Ishida, S., Ito, K.","57221446348;57206018075;","The effect of accounting conservatism on corporate investment behavior",2014,"Advances in Japanese Business and Economics","6",,,"59","80",,2,"10.1007/978-4-431-54792-1_3","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85078862118&doi=10.1007%2f978-4-431-54792-1_3&partnerID=40&md5=e2586169f82dd054b988edfb7029e798",Book Chapter,"Final","",Scopus,2-s2.0-85078862118
"Chung, R., Firth, M., Kim, J.-B., Pang, L.","7202439661;7006574464;8304603800;37102240500;","Big 4 Conservatism Around the World",2014,"CSR, Sustainability, Ethics and Governance",,,,"197","238",,3,"10.1007/978-3-642-44955-0_8","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85046349207&doi=10.1007%2f978-3-642-44955-0_8&partnerID=40&md5=e35bab72cabd418ab9ff1f6b3aaccdf0",Book Chapter,"Final","",Scopus,2-s2.0-85046349207
"Cahan, S.F.","7003594466;","Earnings management and auditing",2014,"The Routledge Companion to Auditing",,,,"119","129",,1,"10.4324/9780203094921-20","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85016741070&doi=10.4324%2f9780203094921-20&partnerID=40&md5=26a11da19a6572ec8e7ef0ba1d4c7ef7",Book Chapter,"Final","",Scopus,2-s2.0-85016741070
"Koulakiotis, A., Kiohos, A., Papasyriopoulos, N., Georganou, A.","13405621800;37061003800;26321893500;56805103200;","Dynamic portfolios interdependencies: New evidence from the Athens Stock Exchange",2014,"Investment Management and Financial Innovations","11","2",,"86","99",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84940276944&partnerID=40&md5=8d86369c57cf75d1609dd951bca8b6d0",Article,"Final","",Scopus,2-s2.0-84940276944
"Cameran, M., Campa, D., Pettinicchio, A.","35361539900;55836022000;56152017200;","IFRS adoption among private companies: Impact on earnings quality",2014,"Journal of Accounting, Auditing and Finance","29","3",,"278","305",,35,"10.1177/0148558X14534260","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84937780746&doi=10.1177%2f0148558X14534260&partnerID=40&md5=7713a2a7054206b86d489e2ef80fd550",Article,"Final","",Scopus,2-s2.0-84937780746
"Ramanan, R.N.V.","55964743400;","Corporate governance, auditing, and reporting distortions",2014,"Journal of Accounting, Auditing and Finance","29","3",,"306","339",,7,"10.1177/0148558X14535779","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84937776498&doi=10.1177%2f0148558X14535779&partnerID=40&md5=600579d1bba02c0aa62043cec594076b",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84937776498
"Defond, M.L., Zhang, J.","6602107693;55870904000;","The timeliness of the bond market reaction to bad earnings news",2014,"Contemporary Accounting Research","31","3",,"911","936",,50,"10.1111/1911-3846.12050","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84927579914&doi=10.1111%2f1911-3846.12050&partnerID=40&md5=01470600aed558375fbc92e7f858f786",Article,"Final","",Scopus,2-s2.0-84927579914
"Andre, P., Filip, A., Marmousez, S.","56363726400;35620318400;55974454800;","The impact of IFRS on the relationship between conservatism and investment efficiency [L'impact des normes IFRS sur la relation entre le conservatisme et l'efficacité des politiques d'investissement]",2014,"Comptabilite Controle Audit","20","3",,"101","124",,14,"10.3917/cca.203.0101","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84923922006&doi=10.3917%2fcca.203.0101&partnerID=40&md5=67d3b6cbe91ffd224baab1d71cd332fe",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-84923922006
"Samudhram, A., Stewart, E., Wickramanayake, J., Sinnakkannu, J.","25638786100;56406918100;11538820400;16433073200;","Value relevance of human capital based disclosures: Moderating effects of labor productivity, investor sentiment, analyst coverage and audit quality",2014,"Advances in Accounting","30","2",,"338","353",,7,"10.1016/j.adiac.2014.09.012","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84922690954&doi=10.1016%2fj.adiac.2014.09.012&partnerID=40&md5=07cf797714c8f42fa1a56f3b55f6fe9b",Article,"Final","",Scopus,2-s2.0-84922690954
"Lail, B.E.","55921930700;","Do cross-listers bond to U.S. markets? An examination of earnings quality around SOX",2014,"Advances in Accounting","30","2",,"354","366",,2,"10.1016/j.adiac.2014.09.011","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84922679914&doi=10.1016%2fj.adiac.2014.09.011&partnerID=40&md5=0c09c805f7f8281fbe9cb079027fc1f8",Article,"Final","",Scopus,2-s2.0-84922679914
"Habib, A., Jiang, H., Bhuiyan, M.B.U., Islam, A.","8524353500;57213534722;36995734400;15727910100;","Litigation risk, financial reporting and auditing: A survey of the literature",2014,"Research in Accounting Regulation","26","2",,"145","163",,18,"10.1016/j.racreg.2014.09.005","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84922487744&doi=10.1016%2fj.racreg.2014.09.005&partnerID=40&md5=a79d7ebfe7825c68c115adb673f8e8a0",Article,"Final","",Scopus,2-s2.0-84922487744
"Hansen, B., Pownall, G., Prakash, R., Vulcheva, M.","26221821400;8650604500;56226254900;56236043400;","Earnings changes associated with relaxing the reconciliation requirement in non-U.S. firms' SEC filings",2014,"Journal of Accounting and Public Policy","33","5",,"424","448",,16,"10.1016/j.jaccpubpol.2014.06.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84922400491&doi=10.1016%2fj.jaccpubpol.2014.06.003&partnerID=40&md5=6afdf165bdb878721c4871cbfabd428d",Article,"Final","",Scopus,2-s2.0-84922400491
"Imhof, M.J.","36117958300;","Timely loss recognition, agency costs and the cash flow sensitivity of firm investment",2014,"Academy of Accounting and Financial Studies Journal","18","3",,"45","62",,2,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84921631546&partnerID=40&md5=aeb362ba71e0e6bc96f83cf84acfd240",Article,"Final","",Scopus,2-s2.0-84921631546
"Paulo, E., Martins, E., De Araújo Pontes O, L.F.","35788335600;35788331100;56431052600;","Accounting information quality in latin-and north-American public firms",2014,"Research in Accounting in Emerging Economies","14",,,"1","39",,2,"10.1108/S1479-356320140000014001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84912575061&doi=10.1108%2fS1479-356320140000014001&partnerID=40&md5=62562eb4d41e01f1a6bae2233d54f498",Article,"Final","",Scopus,2-s2.0-84912575061
"Park, S.H., Lee, J.","56397296600;56988632800;","Practice of accounting conservatism in MBE firms",2014,"Journal of Applied Business Research","30","6",,"1785","1792",,1,"10.19030/jabr.v30i6.8893","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84908413213&doi=10.19030%2fjabr.v30i6.8893&partnerID=40&md5=373424b85f8b5786db16ba02d5656c5e",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-84908413213
"Park, H., Kim, J., Ha, M., Park, S.","58257438500;56344904300;56344844700;56344752700;","Does the market react differently to Chaebol firms?",2014,"Journal of Applied Business Research","30","5",,"1525","1538",,,"10.19030/jabr.v30i5.8805","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84906810242&doi=10.19030%2fjabr.v30i5.8805&partnerID=40&md5=685c1df3ff00e647f2724c2eda990fdf",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-84906810242
"Strohmenger, M.","56328201300;","Enforcement releases, firm characteristics, and earnings quality: Insights from germany's two-tiered enforcement system",2014,"Journal of International Financial Management and Accounting","25","3",,"271","304",,2,"10.1111/jifm.12021","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84906093305&doi=10.1111%2fjifm.12021&partnerID=40&md5=e5e9d9be4318350f5dedb4f1c916014c",Article,"Final","",Scopus,2-s2.0-84906093305
"Trabelsi, J.E.","34771415600;","Does lack of timeliness explain low contemporaneous returns-earnings association",2014,"Afro-Asian Journal of Finance and Accounting","4","3",,"226","238",,,"10.1504/AAJFA.2014.064174","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84905969049&doi=10.1504%2fAAJFA.2014.064174&partnerID=40&md5=b10810361387aaf97d31290a17eee249",Article,"Final","",Scopus,2-s2.0-84905969049
"Giosi, A., Testarmata, S., Caiffa, M.","16052852600;36483528400;56298188600;","Do stock option plans affect the firm's performance? an empirical analysis on the Italian context",2014,"Corporate Ownership and Control","11","4 A",,"81","95",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84904998925&partnerID=40&md5=ed6adbc57266daf3016de1c18c9d91b7",Article,"Final","",Scopus,2-s2.0-84904998925
"Perotti, P., Wagenhofer, A.","36188435200;7801339839;","Earnings quality measures and excess returns",2014,"Journal of Business Finance and Accounting","41","5-6",,"545","571",,66,"10.1111/jbfa.12071","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84904350456&doi=10.1111%2fjbfa.12071&partnerID=40&md5=35608bc35c0af9db796d603937d32552",Article,"Final","All Open Access, Hybrid Gold, Green",Scopus,2-s2.0-84904350456
"Liu, M., Magnan, M.","55855990200;7003827256;","Conditional conservatism and underpricing in US corporate bond market",2014,"Applied Financial Economics","24","20",,"1323","1334",,8,"10.1080/09603107.2014.925059","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84903753296&doi=10.1080%2f09603107.2014.925059&partnerID=40&md5=4fe81fde883d828a0a7852f7b36f79bc",Article,"Final","",Scopus,2-s2.0-84903753296
"Lopatta, K., Kaspereit, T.","55513783300;36140368000;","The World Capital Markets' Perception of Sustainability and the Impact of the Financial Crisis",2014,"Journal of Business Ethics","122","3",,"475","500",,34,"10.1007/s10551-013-1760-9","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84903607175&doi=10.1007%2fs10551-013-1760-9&partnerID=40&md5=0c509ae33a88fb0a3b2958d9231b36ea",Article,"Final","",Scopus,2-s2.0-84903607175
"Kanagaretnam, K., Lim, C.Y., Lobo, G.J.","7801501072;7403654533;10142124700;","Influence of national culture on accounting conservatism and risk-taking in the banking industry",2014,"Accounting Review","89","3",,"1115","1149",,193,"10.2308/accr-50682","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84903205064&doi=10.2308%2faccr-50682&partnerID=40&md5=a7e8fa636b434181ce86e4cf810f050e",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84903205064
"Francis, J.R., Pinnuck, M.L., Watanabe, O.","7201708540;6508006769;57199407334;","Auditor style and financial statement comparability",2014,"Accounting Review","89","2",,"605","633",,154,"10.2308/accr-50642","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84903132964&doi=10.2308%2faccr-50642&partnerID=40&md5=61f12cf9ea3e306b56e4c019c7d7b1f3",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84903132964
"Elshandidy, T., Hassanein, A.","55797105800;56197438200;","Do IFRS and board of directors' independence affect accounting conservatism?",2014,"Applied Financial Economics","24","16",,"1091","1102",,21,"10.1080/09603107.2014.924291","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84902883117&doi=10.1080%2f09603107.2014.924291&partnerID=40&md5=eca2c2cb4adbe09bc5c0efe5f842c7ee",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84902883117
"Cakici, N., Topyan, K., Wang, C.-J.","7801565243;6506738856;23104523700;","Cross-sectional return predictability in taiwan stock exchange: An empirical investigation",2014,"Review of Pacific Basin Financial Markets and Policies","17","2","1450010","","",,6,"10.1142/S0219091514500106","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84902515507&doi=10.1142%2fS0219091514500106&partnerID=40&md5=e4f6f51a8deb0046bde75ad5338e7af4",Article,"Final","",Scopus,2-s2.0-84902515507
"Hodgson, A., Russell, M.","7101639289;56206344900;","Comprehending Comprehensive Income",2014,"Australian Accounting Review","24","2",,"100","110",,15,"10.1111/auar.12022","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84902436855&doi=10.1111%2fauar.12022&partnerID=40&md5=b8f28ae93fb27ae82470fca1b16b9cd2",Article,"Final","",Scopus,2-s2.0-84902436855
"Chen, L.H., Folsom, D.M., Paek, W., Sami, H.","55588253500;56198932700;36454815500;23398377500;","Accounting conservatism, earnings persistence, and pricing multiples on earnings",2014,"Accounting Horizons","28","2",,"233","260",,49,"10.2308/acch-50664","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84902075724&doi=10.2308%2facch-50664&partnerID=40&md5=2159eaa56b713a0fe43d3c5db6d59036",Article,"Final","",Scopus,2-s2.0-84902075724
"Gaunt, C.","6603795897;","Accounting and finance: Authorship and citation trends",2014,"Accounting and Finance","54","2",,"441","465",,17,"10.1111/acfi.12061","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84901821401&doi=10.1111%2facfi.12061&partnerID=40&md5=65ba647a275af809c632dbabf7535c50",Article,"Final","",Scopus,2-s2.0-84901821401
"Lim, C.Y., Lee, E., Kausar, A., Walker, M.","56229347600;23005463800;55636319513;23006805100;","Bank accounting conservatism and bank loan pricing",2014,"Journal of Accounting and Public Policy","33","3",,"260","278",,28,"10.1016/j.jaccpubpol.2014.02.005","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84901608793&doi=10.1016%2fj.jaccpubpol.2014.02.005&partnerID=40&md5=a77d23e5838c3efd38f1729fd79fa7ae",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84901608793
"Martínez-Ferrero, J.","55797750200;","Consequences of financial reporting quality on corporate performance. Evidence at the international level [Consecuencias de la calidad de la información financiera en el rendimiento financiero. Evidencia para el ámbito internacional]",2014,"Estudios de Economia","41","1",,"49","88",,21,"10.4067/S0718-52862014000100002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84901608022&doi=10.4067%2fS0718-52862014000100002&partnerID=40&md5=89e011f62186ad041d98bcb51207c17e",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-84901608022
"García Lara, J.M., García Osma, B., Penalva, F.","57193099648;57207913782;23393917900;","Information Consequences of Accounting Conservatism",2014,"European Accounting Review","23","2",,"173","198",,48,"10.1080/09638180.2014.882263","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84901504395&doi=10.1080%2f09638180.2014.882263&partnerID=40&md5=6def6e0ed3cf65fb5cc0f508c80707a9",Article,"Final","All Open Access, Bronze, Green",Scopus,2-s2.0-84901504395
"Mura, A., Roberto, G.","57197337504;56168910600;","Nature and duration of the accounting differences between Italian and US GAAP: A case study on conservatism",2014,"Journal of Applied Accounting Research","15","1","17111007","2","21",,1,"10.1108/JAAR-04-2012-0027","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84901002149&doi=10.1108%2fJAAR-04-2012-0027&partnerID=40&md5=6e29c8973b112cbe716296d5b5db65de",Article,"Final","",Scopus,2-s2.0-84901002149
"Eng, L.L., Sun, L., Vichitsarawong, T.","7102044414;55493026800;35263062200;","Are international financial reporting standards-based and U.S. GAAP-Based accounting amounts comparable? evidence from U.S. ADRs",2014,"Journal of Accounting, Auditing and Finance","29","2",,"163","187",,12,"10.1177/0148558X14521212","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84900848165&doi=10.1177%2f0148558X14521212&partnerID=40&md5=239e0731697f56cfb7210178af9030ba",Article,"Final","",Scopus,2-s2.0-84900848165
"Bhat, G., Callen, J.L., Segal, D.","15069301500;7102556334;8662088500;","Credit risk and IFRS: The case of credit default swaps",2014,"Journal of Accounting, Auditing and Finance","29","2",,"129","162",,22,"10.1177/0148558X14521205","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84900839700&doi=10.1177%2f0148558X14521205&partnerID=40&md5=28497eaf196349ac1ac3b8da72467b32",Article,"Final","",Scopus,2-s2.0-84900839700
"Artiach, T.C., Clarkson, P.M.","35769043000;7103180312;","Conservatism, disclosure and the cost of equity capital",2014,"Australian Journal of Management","39","2",,"293","314",,21,"10.1177/0312896213481367","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84900338711&doi=10.1177%2f0312896213481367&partnerID=40&md5=d2705043cd2f03cb65a408007c6f2be4",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84900338711
"Kravet, T.D.","36093047800;","Accounting conservatism and managerial risk-taking: Corporate acquisitions",2014,"Journal of Accounting and Economics","57","2-3",,"218","240",,70,"10.1016/j.jacceco.2014.04.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84900000656&doi=10.1016%2fj.jacceco.2014.04.003&partnerID=40&md5=18ffc1f3bbf1ca4ab9aa6a8df40f2b7a",Article,"Final","",Scopus,2-s2.0-84900000656
"Liao, X., Liu, Y.","55917600000;55917985000;","Local fiscal distress and investment efficiency of local SOEs",2014,"China Journal of Accounting Research","7","2",,"119","147",,6,"10.1016/j.cjar.2013.07.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84899908471&doi=10.1016%2fj.cjar.2013.07.002&partnerID=40&md5=9454cbf4293bde814b724def2984c55a",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-84899908471
"Vashishtha, R.","54682417900;","The role of bank monitoring in borrowers[U+05F3] discretionary disclosure: Evidence from covenant violations",2014,"Journal of Accounting and Economics","57","2-3",,"176","195",,50,"10.1016/j.jacceco.2014.04.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84899694556&doi=10.1016%2fj.jacceco.2014.04.002&partnerID=40&md5=8641cc74f47ed1e99a7b3d4b77c13876",Article,"Final","",Scopus,2-s2.0-84899694556
"Caskey, J.A., Peterson, K.","35219559800;55439375700;","Conservatism measures that control for the effects of economic rents on stock returns",2014,"Review of Quantitative Finance and Accounting","42","4",,"731","756",,4,"10.1007/s11156-013-0360-1","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84898002723&doi=10.1007%2fs11156-013-0360-1&partnerID=40&md5=95fa02e67ebad67d8fa04f3cf33dfcae",Article,"Final","",Scopus,2-s2.0-84898002723
"Wang, Z.","44961631700;","Measuring investors' assessment of earnings persistence: Do investors see through smoothed earnings?",2014,"Review of Quantitative Finance and Accounting","42","4",,"691","708",,11,"10.1007/s11156-013-0358-8","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84897996745&doi=10.1007%2fs11156-013-0358-8&partnerID=40&md5=0d760e018adcbabd67b470e39f333481",Article,"Final","",Scopus,2-s2.0-84897996745
"Palea, V.","55866893900;","Are IFRS value-relevant for separate financial statements? Evidence from the Italian stock market",2014,"Journal of International Accounting, Auditing and Taxation","23","1",,"1","17",,8,"10.1016/j.intaccaudtax.2014.02.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84897961608&doi=10.1016%2fj.intaccaudtax.2014.02.002&partnerID=40&md5=460f5173b3282bc399db9dee478e7337",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84897961608
"Hu, J., Li, A.Y., Zhang, F.","56045008200;55998389500;55999398700;","Does accounting conservatism improve the corporate information environment?",2014,"Journal of International Accounting, Auditing and Taxation","23","1",,"32","43",,28,"10.1016/j.intaccaudtax.2014.02.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84897960891&doi=10.1016%2fj.intaccaudtax.2014.02.003&partnerID=40&md5=3fc8a125e665b0b91614373e0c0bd332",Article,"Final","",Scopus,2-s2.0-84897960891
"Chen, K.Y., Elder, R.J., Hung, S.","8430315700;8426913600;36337673700;","Do post-restatement firms care about financial credibility? Evidence from the pre- and post-SOX eras",2014,"Journal of Accounting and Public Policy","33","2",,"107","126",,18,"10.1016/j.jaccpubpol.2013.12.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84897573299&doi=10.1016%2fj.jaccpubpol.2013.12.002&partnerID=40&md5=860d5601f294d22f8b104376f5263394",Article,"Final","",Scopus,2-s2.0-84897573299
"Wang, Z., Chen, Y., Zhou, Y., Jin, Y.","22942447900;56085325300;22942740200;12779552500;","An entropy testing model research on the quality of internal control and accounting conservatism: Empirical evidence from the financial companies of china from 2007 to 2011",2014,"Mathematical Problems in Engineering","2014",,"475050","","",,3,"10.1155/2014/475050","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84896967690&doi=10.1155%2f2014%2f475050&partnerID=40&md5=215501d4875ec37c2640caff22ed6a96",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-84896967690
"Yoo, Y., Lee, J., Chang, J.","56720070700;58375356600;56143371500;","Distinctive features of BBB- and BB-graded firms using earnings management and conservatism:",2014,"Review of Pacific Basin Financial Markets and Policies","17","1","1450005","","",,7,"10.1142/S0219091514500052","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84896911437&doi=10.1142%2fS0219091514500052&partnerID=40&md5=d637e96586baf711dba92d486963cd8b",Article,"Final","",Scopus,2-s2.0-84896911437
"Soliman, M.M.","56082532900;","Auditing quality characteristics and accounting conservatism: An empirical study of the listed companies in Egypt",2014,"Corporate Ownership and Control","11","2 D",,"352","361",,3,"10.22495/cocv11i2c3p4","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84896864171&doi=10.22495%2fcocv11i2c3p4&partnerID=40&md5=8632ef06474bf74e213b902c694fa146",Article,"Final","All Open Access, Hybrid Gold",Scopus,2-s2.0-84896864171
"Li, F., Abeysekera, I., Ma, S.","36642480400;23395741100;16022140300;","The Effect of Financial Status on Earnings Quality of Chinese-Listed Firms",2014,"Journal of Asia-Pacific Business","15","1",,"4","26",,14,"10.1080/10599231.2014.872963","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84896835671&doi=10.1080%2f10599231.2014.872963&partnerID=40&md5=cd351c36e06e94d728a5a69f73d8de7a",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84896835671
"Brown, N.C., Pott, C., Wömpener, A.","37460989800;36862780800;16030055100;","The effect of internal control and risk management regulation on earnings quality: Evidence from Germany",2014,"Journal of Accounting and Public Policy","33","1",,"1","31",,53,"10.1016/j.jaccpubpol.2013.10.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84895901784&doi=10.1016%2fj.jaccpubpol.2013.10.003&partnerID=40&md5=eb0883d5af840e77934c870d9cebb3b4",Article,"Final","",Scopus,2-s2.0-84895901784
"Ball, R., Brown, P.R.","24371709600;55537908600;","Ball and Brown (1968): A retrospective",2014,"Accounting Review","89","1",,"1","26",,43,"10.2308/accr-50604","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84894357942&doi=10.2308%2faccr-50604&partnerID=40&md5=ce4c0e3ab237377e81e8817735d1bc15",Conference Paper,"Final","",Scopus,2-s2.0-84894357942
"Cohen, J.R., Hoitash, U., Krishnamoorthy, G., Wright, A.M.","7410006643;24337937400;7005968426;7403737869;","The effect of audit committee industry expertise on monitoring the financial reporting process",2014,"Accounting Review","89","1",,"243","273",,212,"10.2308/accr-50585","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84894352093&doi=10.2308%2faccr-50585&partnerID=40&md5=67e68d5ce8a4aec05f8e549e04cbe24c",Conference Paper,"Final","",Scopus,2-s2.0-84894352093
"Lin, F., Wu, C.-M., Fang, T.-Y., Wun, J.-C.","8355461800;7501668049;54784366200;55954245700;","The relations among accounting conservatism, institutional investors and earnings manipulation",2014,"Economic Modelling","37",,,"164","174",,37,"10.1016/j.econmod.2013.10.020","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84889589732&doi=10.1016%2fj.econmod.2013.10.020&partnerID=40&md5=aac1767f8fa02119291901acff7e91a7",Article,"Final","",Scopus,2-s2.0-84889589732
"Andrade, S.C., Bernile, G., Hood, F.M.","24167624100;19638410300;55923028200;","SOX, corporate transparency, and the cost of debt",2014,"Journal of Banking and Finance","38","1",,"145","165",,35,"10.1016/j.jbankfin.2013.10.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84887381854&doi=10.1016%2fj.jbankfin.2013.10.001&partnerID=40&md5=3be38fe1415e05a78005fdffcdf0698b",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84887381854
"Azarifar, D., Mohammadnehad, S.","55637103300;55971029600;","Providing a basis for rating of firms listed in tehran securities exchange with emphasis on earnings quality",2013,"World Applied Sciences Journal","27","7",,"913","923",,,"10.5829/idosi.wasj.2013.27.07.55","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84890584655&doi=10.5829%2fidosi.wasj.2013.27.07.55&partnerID=40&md5=0a04d81421623f722ef563681063999a",Article,"Final","",Scopus,2-s2.0-84890584655
"Zhang, C., Tao, P., Chen, S.","55954130300;25652356500;55954134300;","Soundness research of listed real estate company based on model of gains and stock returns relationship",2013,"ICCREM 2013: Construction and Operation in the Context of Sustainability - Proceedings of the 2013 International Conference on Construction and Real Estate Management",,,,"894","899",,,"10.1061/9780784413135.084","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84889589260&doi=10.1061%2f9780784413135.084&partnerID=40&md5=b69d6579fe63f781247d743e2589abe2",Conference Paper,"Final","",Scopus,2-s2.0-84889589260
"Sodan, S., Barac, Z.A., Vuko, T.","56652545800;54398216400;57549666900;","Lessons from financial crisis: Has accounting in central and eastern europe become more conservative?",2013,"Economic Research-Ekonomska Istrazivanja","26",,,"399","414",,2,"10.1080/1331677X.2013.11517659","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84929659487&doi=10.1080%2f1331677X.2013.11517659&partnerID=40&md5=b8f888c777adf3cd5209b9b7b0c5fcfa",Article,"Final","All Open Access, Bronze, Green",Scopus,2-s2.0-84929659487
"Markarian, G.","23567947100;","Developments in accounting and business economic thought: Evidence from the United States",2013,"Accounting and Business Economics: Insights from National Traditions",,,,"306","328",,2,"10.4324/9780203094723","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84906145561&doi=10.4324%2f9780203094723&partnerID=40&md5=d143fe1e2b8fe9468dd9140f122be1db",Book Chapter,"Final","",Scopus,2-s2.0-84906145561
"Cefaratti, M., Dorminey, J.W., Lin, H., Reed, T.","55954093700;55237796300;57220565540;55516865500;","Litigation risk and management reporting choice: A comparative study of pslra and sox",2013,"Advances in Public Interest Accounting","16",,,"65","89",,,"10.1108/S1041-7060(2013)0000016006","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84897825972&doi=10.1108%2fS1041-7060%282013%290000016006&partnerID=40&md5=7a4d0b1ff00877d946880813945eb9ee",Article,"Final","",Scopus,2-s2.0-84897825972
"Kwong, L.C.","57189364984;","Does IFRIC 15 matter? The decision usefulness of accelerated revenue and earnings recognition",2013,"Asian Academy of Management Journal of Accounting and Finance","9","2",,"49","74",,2,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84897809698&partnerID=40&md5=19857ae13deec112d8a153df19f24d69",Article,"Final","",Scopus,2-s2.0-84897809698
"Chen, C., Zhu, S.","57204614145;55618109500;","Financial reporting quality, debt maturity, and the cost of Debt: Evidence from China",2013,"Emerging Markets Finance and Trade","49","SUPPL. 4",,"236","253",,23,"10.2753/REE1540-496X4905S416","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84892571489&doi=10.2753%2fREE1540-496X4905S416&partnerID=40&md5=0db61f353eb92b016365a60d464370b7",Article,"Final","",Scopus,2-s2.0-84892571489
"Hsu, A.W.-H., Lin, W.-C.","55023640600;55577657700;","Directors' and officers' liability insurance, debt contracting, and earnings conservatism",2013,"NTU Management Review","24","1",,"1","42",,3,"10.6226/NTURM2013.APR.R13004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84892454208&doi=10.6226%2fNTURM2013.APR.R13004&partnerID=40&md5=904cef7912a3d1398a97c22b3b1d0bad",Article,"Final","",Scopus,2-s2.0-84892454208
"Eierle, B., Schleicher, M.","10140242000;55996339200;","Enforcement and managers' financial reporting behavior: A review of the empirical enforcement literature",2013,"Behavioral Accounting",,,,"55","84",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84892042640&partnerID=40&md5=d219103e1b349835d66f91fbe316b7b9",Book Chapter,"Final","",Scopus,2-s2.0-84892042640
"Gong, G., Li, L.Y., Zhou, L.","23992045100;14045295100;55710697400;","Earnings non-synchronicity and voluntary disclosure",2013,"Contemporary Accounting Research","30","4",,"1560","1589",,48,"10.1111/1911-3846.12007","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84890890928&doi=10.1111%2f1911-3846.12007&partnerID=40&md5=647ad48c4f2bae43481a948b4d24f6aa",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84890890928
"Ahmed, A.S., Neel, M., Wang, D.","55316235400;55653393600;55653458800;","Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence",2013,"Contemporary Accounting Research","30","4",,"1344","1372",,391,"10.1111/j.1911-3846.2012.01193.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84890862491&doi=10.1111%2fj.1911-3846.2012.01193.x&partnerID=40&md5=934d971979b991783160917725952c80",Article,"Final","",Scopus,2-s2.0-84890862491
"Chi, W., Dhaliwal, D., Li, O.Z., Lin, T.-H.","35217673800;7003500040;8904992700;57139143100;","Voluntary reporting incentives and reporting quality: Evidence from a reporting regime change for private firms in Taiwan",2013,"Contemporary Accounting Research","30","4",,"1462","1489",,15,"10.1111/1911-3846.12003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84890861204&doi=10.1111%2f1911-3846.12003&partnerID=40&md5=25ba1a539e565b6694ba0235d607f7e0",Article,"Final","",Scopus,2-s2.0-84890861204
"Barker, R., McGeachin, A.","36112850000;6504352520;","Why is there inconsistency in accounting for liabilities in IFRS An analysis of recognition, measurement, estimation and conservatism",2013,"Accounting and Business Research","43","6",,"579","604",,17,"10.1080/00014788.2013.834811","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84889570419&doi=10.1080%2f00014788.2013.834811&partnerID=40&md5=ff1195b3bb2ceb02eadf77640dbe94d4",Article,"Final","",Scopus,2-s2.0-84889570419
"Kousenidis, D.V., Ladas, A.C., Negakis, C.I.","28267739100;28267850400;23101057600;","The effects of the European debt crisis on earnings quality",2013,"International Review of Financial Analysis","30",,,"351","362",,69,"10.1016/j.irfa.2013.03.004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84888836798&doi=10.1016%2fj.irfa.2013.03.004&partnerID=40&md5=ab239864bacf777495fdf5dfa1a342aa",Article,"Final","",Scopus,2-s2.0-84888836798
"Bryan, D., Liu, M.H.C., Tiras, S.L., Zhuang, Z.","16642338100;55935121900;7801644027;37103161800;","Optimal versus suboptimal choices of accounting expertise on audit committees and earnings quality",2013,"Review of Accounting Studies","18","4",,"1123","1158",,21,"10.1007/s11142-013-9229-8","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84888017062&doi=10.1007%2fs11142-013-9229-8&partnerID=40&md5=b17e9ad4c6d1b8758bb8fadaf620f543",Article,"Final","",Scopus,2-s2.0-84888017062
"Khurana, I.K., Raman, K.K., Wang, D.","6701350734;7006329911;55653458800;","Weakened outside shareholder rights in dual-class firms and timely loss reporting",2013,"Journal of Contemporary Accounting and Economics","9","2",,"203","220",,6,"10.1016/j.jcae.2013.09.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84887684435&doi=10.1016%2fj.jcae.2013.09.001&partnerID=40&md5=ede6c8c978fc8cfae20880499d230b9c",Article,"Final","",Scopus,2-s2.0-84887684435
"Gray, S.J., Kang, T., Yoo, Y.K.","7402555980;7402968604;18234441100;","National Culture and International Differences in the Cost of Equity Capital",2013,"Management International Review","53","6",,"899","916",,33,"10.1007/s11575-013-0182-3","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84887627086&doi=10.1007%2fs11575-013-0182-3&partnerID=40&md5=8f0eb3b7430bccae506170f337dd2d99",Article,"Final","",Scopus,2-s2.0-84887627086
"Ball, R., Kothari, S.P., Nikolaev, V.V.","24371709600;7102665346;35318437500;","Econometrics of the basu asymmetric timeliness coefficient and accounting conservatism",2013,"Journal of Accounting Research","51","5",,"1071","1097",,89,"10.1111/1475-679X.12026","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84887102649&doi=10.1111%2f1475-679X.12026&partnerID=40&md5=98bf4264fda9a5f9426b29843b5d62e5",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84887102649
"Ball, R.T., Easton, P.","56456741300;7004696872;","Dissecting earnings recognition timeliness",2013,"Journal of Accounting Research","51","5",,"1099","1132",,10,"10.1111/1475-679X.12018","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84887045316&doi=10.1111%2f1475-679X.12018&partnerID=40&md5=5a594a72ae3988ebafb5796dbcae762f",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84887045316
"Balboa, M., López-Espinosa, G., Rubia, A.","14420872200;23566866200;9250789300;","Nonlinear dynamics in discretionary accruals: An analysis of bank loan-loss provisions",2013,"Journal of Banking and Finance","37","12",,"5186","5207",,36,"10.1016/j.jbankfin.2013.05.020","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84885920632&doi=10.1016%2fj.jbankfin.2013.05.020&partnerID=40&md5=079c25fd819963018546fc994be1f372",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84885920632
"Chen, J.Z., Lobo, G.J., Wang, Y., Yu, L.","36642578300;10142124700;14033460200;56160401500;","Loan collateral and financial reporting conservatism: Chinese evidence",2013,"Journal of Banking and Finance","37","12",,"4989","5006",,27,"10.1016/j.jbankfin.2013.09.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84884964359&doi=10.1016%2fj.jbankfin.2013.09.003&partnerID=40&md5=00a4bba7983b914e3e89b07a53d468fe",Article,"Final","",Scopus,2-s2.0-84884964359
"Garcia-Blandon, J., Bosch, J.M.A., Martinez-Blasco, M.","36141689700;23468738600;37051018300;","Earnings management and audit qualifications: A non-matched sample approach",2013,"Research in Finance","29",,,"29","62",,4,"10.1108/S0196-3821(2013)0000029005","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84887031127&doi=10.1108%2fS0196-3821%282013%290000029005&partnerID=40&md5=47ed9c05455173dba2ed3175ba7aa4e5",Article,"Final","",Scopus,2-s2.0-84887031127
"Morck, R., Yeung, B., Yu, W.","6603869069;7007031416;7403913905;","R2 and the economy",2013,"Annual Review of Financial Economics","5",,,"143","166",,41,"10.1146/annurev-financial-110112-120936","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84888997707&doi=10.1146%2fannurev-financial-110112-120936&partnerID=40&md5=d968bbe57bc3def232016cf2bfa5d509",Article,"Final","",Scopus,2-s2.0-84888997707
"Chang, E.C., Xu, J., Zheng, L.","7401837661;44861855100;55348893300;","Short sale constraints, heterogeneous interpretations, and asymmetric price reactions to earnings announcements",2013,"Journal of Accounting and Public Policy","32","6",,"435","455",,8,"10.1016/j.jaccpubpol.2013.08.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84887164899&doi=10.1016%2fj.jaccpubpol.2013.08.001&partnerID=40&md5=c33877624cddaf7cde10d0209a532634",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84887164899
"Wang, P.","57223747664;","The role of disaggregation of earnings in stock valuation and earnings forecasting",2013,"Accounting and Business Research","43","5",,"530","557",,6,"10.1080/00014788.2013.804794","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84887023611&doi=10.1080%2f00014788.2013.804794&partnerID=40&md5=a50725573b6e690830262dd9e32de627",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84887023611
"Hassani, M., Karimi, A.","55846038800;57224764621;","The investigation of relation between accounting conservatism and management ownership inlisted companies in Tehran stock exchange",2013,"Advances in Environmental Biology","7","8",,"1605","1611",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84883548884&partnerID=40&md5=48b448bf6c6f6e4e094d147c7e63fd92",Article,"Final","",Scopus,2-s2.0-84883548884
"Chen, C., Shi, H., Xu, H.","57204614145;55154092200;55493994700;","Underwriter reputation, issuer ownership, and Pre-IPO earnings management: Evidence from China",2013,"Financial Management","42","3",,"647","677",,53,"10.1111/fima.12006","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84886744080&doi=10.1111%2ffima.12006&partnerID=40&md5=b3d8321ec8bde17785b156cf564ea66c",Article,"Final","",Scopus,2-s2.0-84886744080
"Li, J.","57191831877;","Accounting conservatism and debt contracts: Efficient liquidation and covenant renegotiation",2013,"Contemporary Accounting Research","30","3",,"1082","1098",,58,"10.1111/j.1911-3846.2012.1181.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84884727497&doi=10.1111%2fj.1911-3846.2012.1181.x&partnerID=40&md5=7ce52a90440833555636f5fa583c7818",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84884727497
"Srinidhi, B.","15056961300;","An essay on conceptualization of issues in empirical accounting research",2013,"China Journal of Accounting Research","6","3",,"149","166",,1,"10.1016/j.cjar.2013.05.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84883542994&doi=10.1016%2fj.cjar.2013.05.001&partnerID=40&md5=e8a6ce03971e98089e23adf6d1fcaf2d",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-84883542994
"Lai, C., Lu, M., Shan, Y.","25626582800;55208247600;55208929600;","Has Australian financial reporting become more conservative over time?",2013,"Accounting and Finance","53","3",,"731","761",,14,"10.1111/j.1467-629X.2012.00480.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84883055384&doi=10.1111%2fj.1467-629X.2012.00480.x&partnerID=40&md5=83f32fe2f12790ebdf00f262dd9d5246",Article,"Final","",Scopus,2-s2.0-84883055384
"Lu, C.-J., Chin, C.-L., Chang, Y.","55830010100;8713026600;7501841924;","Weather effects on earnings response coefficients: International evidence",2013,"Asia-Pacific Journal of Accounting and Economics","20","3",,"315","333",,1,"10.1080/16081625.2012.667526","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84882689967&doi=10.1080%2f16081625.2012.667526&partnerID=40&md5=8d8dd7dff3d259556f80bf94a8906f5e",Article,"Final","",Scopus,2-s2.0-84882689967
"Peek, E., Meuwissen, R., Moers, F., Vanstraelen, A.","8213006600;6602328131;36878119900;24072456600;","Comparing Abnormal Accruals Estimates across Samples: An International Test",2013,"European Accounting Review","22","3",,"533","572",,24,"10.1080/09638180.2012.746518","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84882274249&doi=10.1080%2f09638180.2012.746518&partnerID=40&md5=484904490bf1b88870914166258cf3a8",Article,"Final","",Scopus,2-s2.0-84882274249
"Gunny, K.A., Jacob, J., Jorgensen, B.N.","36473463600;7402566298;12244160600;","Implications of the integral approach and earnings management for alternate annual reporting periods",2013,"Review of Accounting Studies","18","3",,"868","891",,6,"10.1007/s11142-013-9235-x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84881617426&doi=10.1007%2fs11142-013-9235-x&partnerID=40&md5=d274df0a1a0e779fae242d0b8fe1ae57",Article,"Final","",Scopus,2-s2.0-84881617426
"Campa, D.","55836022000;","“Big 4 fee premium” and audit quality: latest evidence from UK listed companies",2013,"Managerial Auditing Journal","28","8",,"680","707",,41,"10.1108/MAJ-11-2012-0784","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84883369682&doi=10.1108%2fMAJ-11-2012-0784&partnerID=40&md5=deee3b205988503ff736d9c8eea6067b",Article,"Final","",Scopus,2-s2.0-84883369682
"Yu, Z., Li, L., Tian, G., Zhang, H.","55342216600;55604408800;36919296100;7409195627;","Aggressive reporting, investor protection and stock price informativeness: Evidence from Chinese firms",2013,"Journal of International Accounting, Auditing and Taxation","22","2",,"71","85",,9,"10.1016/j.intaccaudtax.2013.07.004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84882846350&doi=10.1016%2fj.intaccaudtax.2013.07.004&partnerID=40&md5=4475ce816a7e4689cee207094445a921",Article,"Final","",Scopus,2-s2.0-84882846350
"Newton, N.J., Wang, D., Wilkins, M.S.","55805174700;55653458800;57191508880;","Does a lack of choice lead to lower quality? evidence from auditor competition and client restatements",2013,"Auditing","32","3",,"31","67",,117,"10.2308/ajpt-50461","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84880827314&doi=10.2308%2fajpt-50461&partnerID=40&md5=e9c578aafe3970679d914456c7ac2b6f",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84880827314
"Hail, L.","14021009400;","Financial reporting and firm valuation: Relevance lost or relevance regained?",2013,"Accounting and Business Research","43","4",,"329","358",,46,"10.1080/00014788.2013.799402","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84879593100&doi=10.1080%2f00014788.2013.799402&partnerID=40&md5=684117cf31b803228657865dfa668675",Conference Paper,"Final","All Open Access, Green",Scopus,2-s2.0-84879593100
"Shivakumar, L.","6602461206;","The role of financial reporting in debt contracting and in stewardship",2013,"Accounting and Business Research","43","4",,"362","383",,55,"10.1080/00014788.2013.785683","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84879556817&doi=10.1080%2f00014788.2013.785683&partnerID=40&md5=7aca008db5d2526db6d5b36903ec71ac",Conference Paper,"Final","",Scopus,2-s2.0-84879556817
"Callen, J.L., Fang, X.","7102556334;55649656900;","Institutional investor stability and crash risk: Monitoring versus short-termism?",2013,"Journal of Banking and Finance","37","8",,"3047","3063",,351,"10.1016/j.jbankfin.2013.02.018","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84878667850&doi=10.1016%2fj.jbankfin.2013.02.018&partnerID=40&md5=4bad3a325a1e8eced66b79744ba7a9bb",Article,"Final","",Scopus,2-s2.0-84878667850
"Pirayesh, R., Mansouri, A., Armanmehr, M.","55764536900;55764240200;57195678431;","Association between accounting conservatism and return on investment in listed companies on Tehran stock exchange",2013,"World Applied Sciences Journal","23","9",,"1140","1145",,1,"10.5829/idosi.wasj.2013.23.09.879","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84880578948&doi=10.5829%2fidosi.wasj.2013.23.09.879&partnerID=40&md5=c6b25b1effed56c86a523e591d9e20ff",Article,"Final","",Scopus,2-s2.0-84880578948
"li Eng, L., Lin, J.","7102044414;55710013600;","Accounting quality of German and UK cross-listings",2013,"International Journal of Accounting &amp; Information Management","21","3",,"192","208",,1,"10.1108/IJAIM-04-2011-0006","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84880906752&doi=10.1108%2fIJAIM-04-2011-0006&partnerID=40&md5=9028de69cb64fe1b3802f508dbcba85c",Article,"Final","",Scopus,2-s2.0-84880906752
"Callen, J.L., Segal, D.","7102556334;8662088500;","An analytical and empirical measure of the degree of conditional conservatism",2013,"Journal of Accounting, Auditing and Finance","28","3",,"215","242",,10,"10.1177/0148558X13491034","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84889024533&doi=10.1177%2f0148558X13491034&partnerID=40&md5=711b5b4d75f4167db4af7b1efb52c673",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84889024533
"Kim, Y., Li, S., Pan, C., Zuo, L.","56683642200;36009025200;50861816800;57188859586;","The role of accounting conservatism in the equity market: Evidence from seasoned equity offerings",2013,"Accounting Review","88","4",,"1327","1356",,88,"10.2308/accr-50420","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84886064694&doi=10.2308%2faccr-50420&partnerID=40&md5=690a14f9b84e3b241d491ece7fd094b7",Article,"Final","",Scopus,2-s2.0-84886064694
"Gerakos, J., Kovrijnykh, A.","36537003600;55701987600;","Performance shocks and misreporting",2013,"Journal of Accounting and Economics","56","1",,"57","72",,29,"10.1016/j.jacceco.2013.04.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84877830602&doi=10.1016%2fj.jacceco.2013.04.001&partnerID=40&md5=94f775f70cb07215e9a32d488f839f27",Article,"Final","",Scopus,2-s2.0-84877830602
"Liao, Y., Chi, W., Chen, Y.","36625892800;35217673800;55683107300;","Auditor Economic Dependence and Accounting Conservatism: Evidence from a Low Litigation Risk Setting",2013,"International Journal of Auditing","17","2",,"117","137",,11,"10.1111/j.1099-1123.2012.00460.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84877337169&doi=10.1111%2fj.1099-1123.2012.00460.x&partnerID=40&md5=0282cbd5c79777fd44702aa0cd480b58",Article,"Final","",Scopus,2-s2.0-84877337169
"Fan, H.-S., Lin, Y.-T., Chen, C.-L.","35868157800;55218228300;54415305400;","Taiwan SFAS No.35 and timeliness of financial reporting",2013,"NTU Management Review","23","2",,"97","132",,,"10.6226/NTURM2013.SEP.R10050","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84887685322&doi=10.6226%2fNTURM2013.SEP.R10050&partnerID=40&md5=db2813cfa3b2f97f949d85f92a4372f5",Article,"Final","",Scopus,2-s2.0-84887685322
"Ramanna, K.","24436785200;","A framework for research on corporate accountability reporting",2013,"Accounting Horizons","27","2",,"409","432",,49,"10.2308/acch-50412","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84879052735&doi=10.2308%2facch-50412&partnerID=40&md5=35b688448e36ca2aa4c5a872bf1be636",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84879052735
"Francis, B., Hasan, I., Wu, Q.","7102276040;7003267147;35146942200;","The benefits of conservative accounting to shareholders: Evidence from the financial crisis",2013,"Accounting Horizons","27","2",,"319","346",,77,"10.2308/acch-50431","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84879035013&doi=10.2308%2facch-50431&partnerID=40&md5=a5b47a8859d55f7a8118b6f38ec439f0",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84879035013
"Francis, R.N., Harrast, S., Mattingly, J., Olsen, L.","36143980600;34167833400;12446394800;20734894100;","The relation between accounting conservatism and corporate social performance: An empirical investigation",2013,"Business and Society Review","118","2",,"193","222",,14,"10.1111/basr.12008","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84878661477&doi=10.1111%2fbasr.12008&partnerID=40&md5=f714d3fcac5beb660ddea968c256090a",Article,"Final","",Scopus,2-s2.0-84878661477
"Presley, T.J., Abbott, L.J.","55532626100;8068259000;","AIA submission: CEO overconfidence and the incidence of financial restatement",2013,"Advances in Accounting","29","1",,"74","84",,30,"10.1016/j.adiac.2013.03.007","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84878150501&doi=10.1016%2fj.adiac.2013.03.007&partnerID=40&md5=a79aea5b8192aebac459d99bce5f3835",Article,"Final","",Scopus,2-s2.0-84878150501
"Wan, H.","58726837500;","Does incorporating non-linearity into discretionary accrual models improve their performance?",2013,"Advances in Accounting","29","1",,"85","96",,1,"10.1016/j.adiac.2013.03.008","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84878130531&doi=10.1016%2fj.adiac.2013.03.008&partnerID=40&md5=dc5b40d362f97f1937beffb032593dae",Article,"Final","",Scopus,2-s2.0-84878130531
"O'Hanlon, J.","9272593200;","Did loan-loss provisioning by UK banks become less timely after implementation of IAS 39?",2013,"Accounting and Business Research","43","3",,"225","258",,14,"10.1080/00014788.2013.747260","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84877667867&doi=10.1080%2f00014788.2013.747260&partnerID=40&md5=2d253895c77bd26e418cd64c8579e8fc",Article,"Final","",Scopus,2-s2.0-84877667867
"Lisowsky, P., Robinson, L., Schmidt, A.","36598755300;55426943100;34974755100;","Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?",2013,"Journal of Accounting Research","51","3",,"583","629",,186,"10.1111/joar.12003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84876194330&doi=10.1111%2fjoar.12003&partnerID=40&md5=19de2c58eedb0932ad32a7a8528f989b",Article,"Final","",Scopus,2-s2.0-84876194330
"Kim, S., Lee, C., Wook Yoon, S.","55314903500;36682619000;56367595100;","Goodwill accounting and asymmetric timeliness of earnings",2013,"Review of Accounting and Finance","12","2",,"112","129",,12,"10.1108/14757701311327687","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84882296308&doi=10.1108%2f14757701311327687&partnerID=40&md5=9875223a6df337fd0fdb1c5613f904d6",Article,"Final","",Scopus,2-s2.0-84882296308
"Ball, R., Kothari, S.P., Nikolaev, V.V.","24371709600;7102665346;35318437500;","On estimating conditional conservatism",2013,"Accounting Review","88","3",,"755","787",,127,"10.2308/accr-50371","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84880113925&doi=10.2308%2faccr-50371&partnerID=40&md5=96b9c91b92ddef5231d714b000552daa",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84880113925
"Kosi, U., Valentincic, A.","24076328000;6508319650;","Write-offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives",2013,"European Accounting Review","22","1",,"117","150",,30,"10.1080/09638180.2012.661938","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84876327874&doi=10.1080%2f09638180.2012.661938&partnerID=40&md5=4a6848c9a7e623c6045aff5455069ba3",Article,"Final","",Scopus,2-s2.0-84876327874
"Verriest, A., Gaeremynck, A., Thornton, D.B.","55653760900;6504794068;7102567722;","The Impact of Corporate Governance on IFRS Adoption Choices",2013,"European Accounting Review","22","1",,"39","77",,90,"10.1080/09638180.2011.644699","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84876320204&doi=10.1080%2f09638180.2011.644699&partnerID=40&md5=0c22ac041ddd488b286fe89b496bc82d",Article,"Final","",Scopus,2-s2.0-84876320204
"Desai, N.K., Gerard, G.J.","47561179200;7005495962;","Auditors' consideration of material income- increasing versus material income- decreasing items during the audit process",2013,"Auditing","32","2",,"33","51",,6,"10.2308/ajpt-50349","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84876472370&doi=10.2308%2fajpt-50349&partnerID=40&md5=7974e5a301f10e3abc92bf4bc748810e",Article,"Final","",Scopus,2-s2.0-84876472370
"Azarifar, D., Mohammadnezhad, S.","55637103300;55537508800;","Providing a basis for rating of firms listed in Tehran securities exchange with emphasis on earnings quality",2013,"World Applied Sciences Journal","21","5",,"744","753",,,"10.5829/idosi.wasj.2013.21.5.55","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84875679229&doi=10.5829%2fidosi.wasj.2013.21.5.55&partnerID=40&md5=f3522422eed7a30fd4abd127038c6300",Article,"Final","",Scopus,2-s2.0-84875679229
"Cousin, J.-G., Levasseur, M., Romon, F.","15847599700;7005617140;55972288800;","The reactivity of financial analysts in times of crisis within the eurozone [La réactivité des analystes financiers en temps de crise au sein de la zone Euro]",2013,"Comptabilite Controle Audit","19","1",,"117","142",,2,"10.3917/cca.191.0117","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84890837156&doi=10.3917%2fcca.191.0117&partnerID=40&md5=ddd7b7e6fd78af0d996c2775e71ab24d",Article,"Final","All Open Access, Bronze, Green",Scopus,2-s2.0-84890837156
"Mitra, S., Jaggi, B., Hossain, M.","16022578800;24294604600;58070356000;","Internal control weaknesses and accounting conservatism: Evidence from the post-Sarbanes-Oxley period",2013,"Journal of Accounting, Auditing and Finance","28","2",,"152","191",,41,"10.1177/0148558X13479057","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84879340863&doi=10.1177%2f0148558X13479057&partnerID=40&md5=0b493da27b79d70e061bcb8b61fccf94",Article,"Final","",Scopus,2-s2.0-84879340863
"Bae, K.-H., Purda, L., Welker, M., Zhong, L.","7102682064;8240021300;57526367700;55681904000;","Credit rating initiation and accounting quality for emerging-market firms",2013,"Journal of International Business Studies","44","3",,"216","234",,23,"10.1057/jibs.2013.4","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84877301657&doi=10.1057%2fjibs.2013.4&partnerID=40&md5=088458a73f56057a8bbac64ceec5eadf",Article,"Final","",Scopus,2-s2.0-84877301657
"Szczesny, A., Valentincic, A.","15832935800;6508319650;","Asset Write-offs in Private Firms - The Case of German SMEs",2013,"Journal of Business Finance and Accounting","40","3-4",,"285","317",,33,"10.1111/jbfa.12017","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84876875527&doi=10.1111%2fjbfa.12017&partnerID=40&md5=98291aa6f82f8dedbefe5601243da8fa",Article,"Final","",Scopus,2-s2.0-84876875527
"Moehrle, S.R., Bolt-Lee, C., Reynolds-Moehrle, J.A., Williams, T.","6508146316;35589403300;6506797172;56391155200;","Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2010 academic literature",2013,"Research in Accounting Regulation","25","1",,"53","76",,1,"10.1016/j.racreg.2012.12.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84875080745&doi=10.1016%2fj.racreg.2012.12.001&partnerID=40&md5=fe10c23c81b35f5984459772064d7838",Article,"Final","",Scopus,2-s2.0-84875080745
"Lustgarten, S., Shon, J.","6506763017;26665058200;","Do abnormal accruals affect the life expectancy of audit engagements?",2013,"Review of Quantitative Finance and Accounting","40","3",,"443","466",,2,"10.1007/s11156-012-0276-1","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84874933391&doi=10.1007%2fs11156-012-0276-1&partnerID=40&md5=645626675b86a4dbd38a8c7314ee73d8",Article,"Final","",Scopus,2-s2.0-84874933391
"Nekounam, J., Sotudeh, R., Kohandel, Z., Mohseni, S.A.S.","55190007000;55620743600;55619679000;55620516400;","Study of relationship between institutional ownership and accounting conservatism in accepted Companies in Tehran Stock Exchange",2013,"Life Science Journal","10","SUPPL.2",,"79","84",,1,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84874819942&partnerID=40&md5=cc8a323e879afcb4cd6121d9c525f906",Review,"Final","",Scopus,2-s2.0-84874819942
"Guangming, G., Ji, Y.","43261346400;55611492200;","Degree of separation of two rights and conditional conservatism",2013,"Proceedings of the 2013 3rd International Conference on Intelligent System Design and Engineering Applications, ISDEA 2013",,,"6456510","524","527",,,"10.1109/ISDEA.2012.128","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84874492917&doi=10.1109%2fISDEA.2012.128&partnerID=40&md5=1c53c4586554aef0a682b2c91afdc3d0",Conference Paper,"Final","",Scopus,2-s2.0-84874492917
"Shen, Y., Liang, S., Chen, D.","56211531300;56816165000;55724981100;","Wage and Accounting Conservatism: Evidence from China",2013,"China Journal of Accounting Studies","1","1",,"32","46",,4,"10.1080/21697221.2013.781769","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85057068493&doi=10.1080%2f21697221.2013.781769&partnerID=40&md5=3a500a09cdfaf2d5ac0636e563396d65",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85057068493
"Francis, J.R., Michas, P.N.","7201708540;53984772500;","The contagion effect of low-quality audits",2013,"Accounting Review","88","2",,"521","552",,149,"10.2308/accr-50322","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84878282921&doi=10.2308%2faccr-50322&partnerID=40&md5=099a78ce51cdf9a48781f1a414320c54",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-84878282921
"Francis, J.R., Michas, P.N., Seavey, S.E.","7201708540;53984772500;55255761900;","Does audit market concentration harm the quality of audited earnings? Evidence from audit markets in 42 countries",2013,"Contemporary Accounting Research","30","1",,"325","355",,172,"10.1111/j.1911-3846.2012.01156.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84875524610&doi=10.1111%2fj.1911-3846.2012.01156.x&partnerID=40&md5=989ffc5fb9f94825a352fc3a6f31839f",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-84875524610
"Shroff, P.K., Venkataraman, R., Zhang, S.","6701810436;25654241600;55213024100;","The conservatism principle and the asymmetric timeliness of earnings: An event-based approach",2013,"Contemporary Accounting Research","30","1",,"215","241",,14,"10.1111/j.1911-3846.2011.01151.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84875502987&doi=10.1111%2fj.1911-3846.2011.01151.x&partnerID=40&md5=589a7accde825e6ab6b8824f92ef97fa",Article,"Final","",Scopus,2-s2.0-84875502987
"Cheng, P., Man, P., Yi, C.H.","55434352000;57220445008;7101997381;","The impact of product market competition on earnings quality",2013,"Accounting and Finance","53","1",,"137","162",,52,"10.1111/j.1467-629X.2011.00457.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84875370329&doi=10.1111%2fj.1467-629X.2011.00457.x&partnerID=40&md5=8874b42b7fa81a3ba32ac8d13c6a4abc",Article,"Final","",Scopus,2-s2.0-84875370329
"Jayaraman, S., Shivakumar, L.","51963903800;6602461206;","Agency-based demand for conservatism: Evidence from state adoption of antitakeover laws",2013,"Review of Accounting Studies","18","1",,"95","134",,43,"10.1007/s11142-012-9205-8","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84874745380&doi=10.1007%2fs11142-012-9205-8&partnerID=40&md5=8a15f89079c912bb2c83f290f8256df3",Article,"Final","",Scopus,2-s2.0-84874745380
"Ahmed, A.S., Duellman, S.","55316235400;16315414100;","Managerial Overconfidence and Accounting Conservatism",2013,"Journal of Accounting Research","51","1",,"1","30",,329,"10.1111/j.1475-679X.2012.00467.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84872404498&doi=10.1111%2fj.1475-679X.2012.00467.x&partnerID=40&md5=23b524a2026c6fcd6cbfd2192c053fb8",Article,"Final","",Scopus,2-s2.0-84872404498
"Tan, L.","57220609389;","Creditor control rights, state of nature verification, and financial reporting conservatism",2013,"Journal of Accounting and Economics","55","1",,"1","22",,69,"10.1016/j.jacceco.2012.08.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84872792193&doi=10.1016%2fj.jacceco.2012.08.001&partnerID=40&md5=d8a2f03d98e64a042a68445ec849e0b9",Article,"Final","",Scopus,2-s2.0-84872792193
"Chou, T.-K.","36866100900;","Information content of credit ratings in pricing of future earnings",2013,"Review of Quantitative Finance and Accounting","40","2",,"217","250",,12,"10.1007/s11156-012-0273-4","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84872609908&doi=10.1007%2fs11156-012-0273-4&partnerID=40&md5=31e59d442b77630d1a164120846999f8",Article,"Final","",Scopus,2-s2.0-84872609908
"Habib, A.","8524353500;","Accounting regulation in emerging markets and newly industrializing countries",2013,"The Routledge Companion to Accounting, Reporting and Regulation",,,,"471","491",,,"10.4324/9780203103203-36","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85088726376&doi=10.4324%2f9780203103203-36&partnerID=40&md5=6a47b9aff9c162d886f6971ec59d96fc",Book Chapter,"Final","",Scopus,2-s2.0-85088726376
"Dimitropoulos, P.E., Asteriou, D., Kousenidis, D., Leventis, S.","33367844800;56933495700;28267739100;8446820900;","The impact of IFRS on accounting quality: Evidence from Greece",2013,"Advances in Accounting","29","1",,"108","123",,61,"10.1016/j.adiac.2013.03.004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85027956383&doi=10.1016%2fj.adiac.2013.03.004&partnerID=40&md5=2f8eded880a6cb566c76342a2fb2fecf",Article,"Final","",Scopus,2-s2.0-85027956383
"Sánchez, R.Í., Fuentes, F.P., Veira, P.J.V.","36127983400;36127400700;52564794600;","The effect of IFRS adoption on balance-sheet conservatism: The Spanish case [Evolución del conservadurismo de balance con la implantación de las Normas Internacionales de Información Financiera: Aplicación al caso de España]",2013,"Revista Espanola de Financiacion y Contabilidad","42","160",,"453","486",,4,"10.1080/02102412.2013.11102926","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84928985377&doi=10.1080%2f02102412.2013.11102926&partnerID=40&md5=a743b3fd9d5c660c420f1724b92f9c1b",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84928985377
"Palea, V.","55866893900;","Financial reporting under IAS/IFRS: Theoretical background and capital market evidence - A European perspective",2013,"Financial Reporting under IAS/IFRS: Theoretical Background and Capital Market Evidence - A European Perspective",,,,"1","167",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84924576124&partnerID=40&md5=7eb0ba6dfaf99b2fa4b2a0943d63be67",Book,"Final","",Scopus,2-s2.0-84924576124
"Beekes, W., Brown, P.","6506236772;55537908600;","Do better-governed Australian firms make more informative disclosures?",2013,"Financial Accounting and Equity Markets: The Selected Essays of Philip Brown",,,,"233","261",,,"10.4324/9780203067024","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84920836204&doi=10.4324%2f9780203067024&partnerID=40&md5=27ddc927ad3a9c1837f2cc76ed65baee",Book Chapter,"Final","",Scopus,2-s2.0-84920836204
"Brown, P.","55537908600;","International financial reporting standards: What are the benefits?",2013,"Financial Accounting and Equity Markets: The Selected Essays of Philip Brown",,,,"297","313",,,"10.4324/9780203067024","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84920831733&doi=10.4324%2f9780203067024&partnerID=40&md5=5aff3ea2581fed1de4c778b64d56806b",Book Chapter,"Final","",Scopus,2-s2.0-84920831733
"Giosi, A., Carlo, E.D., Staglianò, B.","16052852600;55614798500;56117850600;","Discussing the value relevance of earnings and book value: Evidence from the Italian context",2013,"Financial Systems in Troubled Waters: Information, Strategies, and Governance to Enhance Performances in Risky Times",,,,"262","276",,1,"10.4324/9780203100790","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84917122946&doi=10.4324%2f9780203100790&partnerID=40&md5=c2a8223354139616994cfd3dcc728c81",Book Chapter,"Final","",Scopus,2-s2.0-84917122946
"Liu, J., Harris, K., Omar, N.","56090082300;56178443600;55917097300;","Board committees and earnings management",2013,"Corporate Board: Role, Duties and Composition","9","1",,"6","17",,13,"10.22495/cbv9i1art1","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84901300602&doi=10.22495%2fcbv9i1art1&partnerID=40&md5=c3776817fe634b957a85b485b372d27e",Article,"Final","All Open Access, Hybrid Gold, Green",Scopus,2-s2.0-84901300602
"Marhfor, A., M'Zali, B., Cosset, J.-C., Charest, G.","55533806000;35211169200;7101779108;55847876100;","Stock price informativeness and analyst coverage",2013,"Canadian Journal of Administrative Sciences","30","3",,"173","188",,6,"10.1002/cjas.1253","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84900537497&doi=10.1002%2fcjas.1253&partnerID=40&md5=3f7009437bdc574e8dd4521e64a6625a",Article,"Final","",Scopus,2-s2.0-84900537497
"Eunice, J., Kim, J.","56032856400;38862154700;","An information perspective on earnings conservatism and analysts' forecast errors",2013,"Information (Japan)","16","10",,"7395","7405",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84893856110&partnerID=40&md5=9d334ec3549a1eb8c3c7fc8a0ebf9d03",Article,"Final","",Scopus,2-s2.0-84893856110
"Swanson, Z.L., Singer, R., Downs, A.","6505841526;25230813900;7102468965;","Goodwill impairment: A comparative country analysis",2013,"Academy of Accounting and Financial Studies Journal","17","1",,"25","46",,3,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84890921424&partnerID=40&md5=a03a59e31bd29506aa51a4188082c510",Article,"Final","",Scopus,2-s2.0-84890921424
"Giner, B., Tahoun, A., Walker, M.","14619377000;36015864000;23006805100;","The influence of conditional conservatism on ownership dispersion: An international analysis",2013,"Revista Espanola de Financiacion y Contabilidad","42","159",,"289","309",,4,"10.1080/02102412.2013.10779748","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84888031745&doi=10.1080%2f02102412.2013.10779748&partnerID=40&md5=fe6bf13f1d63da40952c8d3c5732f909",Article,"Final","",Scopus,2-s2.0-84888031745
"Filip, A., Raffournier, B.","35620318400;35369251100;","The value relevance of earnings in Europe after IFRS implementation: Why do national differences persist?",2013,"International Journal of Accounting, Auditing and Performance Evaluation","9","4",,"388","415",,5,"10.1504/IJAAPE.2013.057527","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84887888728&doi=10.1504%2fIJAAPE.2013.057527&partnerID=40&md5=f8ec7e603b8f93f8c4cd74ad9e912c4f",Article,"Final","",Scopus,2-s2.0-84887888728
"Habib, A., Hossain, M.","8524353500;9272462500;","Accounting conservatism, environmental uncertainty and the capital structure",2013,"Corporate Ownership and Control","11","1 B,CONT 2",,"123","135",,1,"10.22495/cocv11i1c1art1","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84885709922&doi=10.22495%2fcocv11i1c1art1&partnerID=40&md5=cfd81022e7864ec08eb5f8502190cb4d",Article,"Final","All Open Access, Hybrid Gold",Scopus,2-s2.0-84885709922
"Chan, A.L.-C., Hsu, A.W.H.","26538464700;55023640600;","Corporate pyramids, conservatism and cost of debt: Evidence from Taiwan",2013,"International Journal of Accounting","48","3",,"390","413",,14,"10.1016/j.intacc.2013.07.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84882830834&doi=10.1016%2fj.intacc.2013.07.001&partnerID=40&md5=168d6369d03d332366d7212a33df2838",Article,"Final","",Scopus,2-s2.0-84882830834
"Yu, K.","55791786800;","Block ownership and accounting conservatism",2013,"Corporate Ownership and Control","10","3 CCONT",,"272","293",,1,"10.22495/cocv10i3c2art2","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84880490655&doi=10.22495%2fcocv10i3c2art2&partnerID=40&md5=711508bee31ce281d1a4fbdca5adee5a",Article,"Final","All Open Access, Hybrid Gold",Scopus,2-s2.0-84880490655
"Salter, S.B., Kang, T., Gotti, G., Doupnik, T.S.","7005858680;7402968604;27967632000;8077156300;","The Role of Social Values, Accounting Values and Institutions in Determining Accounting Conservatism",2013,"Management International Review","53","4",,"607","632",,30,"10.1007/s11575-012-0152-1","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84879837569&doi=10.1007%2fs11575-012-0152-1&partnerID=40&md5=49cd2df5d901f352ae0cd736ba6a69df",Article,"Final","",Scopus,2-s2.0-84879837569
"Petruska, K.A., Wakil, G.","55232449700;55533821400;","Firm valuation, market responses, and accounting conservatism",2013,"Journal of Applied Business Research","29","3",,"793","808",,1,"10.19030/jabr.v29i3.7781","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84877667826&doi=10.19030%2fjabr.v29i3.7781&partnerID=40&md5=1dc911dce0bd8925b4887d35210bc0e1",Article,"Final","All Open Access, Bronze, Green",Scopus,2-s2.0-84877667826
"Jeong, K., Kim, H.","55485164900;55985364200;","Equity-based compensation to outside directors and accounting conservatism",2013,"Journal of Applied Business Research","29","3",,"885","900",,7,"10.19030/jabr.v29i3.7789","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84877655187&doi=10.19030%2fjabr.v29i3.7789&partnerID=40&md5=fef2278d2b3487bca05e3582d09d98b8",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-84877655187
"Leventis, S., Dimitropoulos, P., Owusu-Ansah, S.","8446820900;33367844800;8206470600;","Corporate governance and accounting conservatism: Evidence from the banking industry",2013,"Corporate Governance: An International Review","21","3",,"264","286",,52,"10.1111/corg.12015","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84876149564&doi=10.1111%2fcorg.12015&partnerID=40&md5=03f591570fad1581c45926232e84213f",Article,"Final","",Scopus,2-s2.0-84876149564
"Chiu, T.-T., Lee, Y.-J.","57550571200;25653892900;","Foreign private issuers' application of ifrs around the elimination of the 20-f reconciliation requirement",2013,"International Journal of Accounting","48","1",,"54","83",,7,"10.1016/j.intacc.2013.01.006","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84875371986&doi=10.1016%2fj.intacc.2013.01.006&partnerID=40&md5=428a436f34099cdd1e296af03af9f09b",Article,"Final","",Scopus,2-s2.0-84875371986
"Venter, E.R., Cahan, S.F., Emanuel, D.","55583326900;7003594466;24278426200;","Mandatory earnings disaggregation and the persistence and pricing of earnings components",2013,"International Journal of Accounting","48","1",,"26","53",,7,"10.1016/j.intacc.2013.01.005","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84875365791&doi=10.1016%2fj.intacc.2013.01.005&partnerID=40&md5=34c7bc027476132c7500aca1431e7d1e",Article,"Final","",Scopus,2-s2.0-84875365791
"Ashton, D., Wang, P.","57213548566;57223747664;","Valuation Weights, Linear Dynamics and Accounting Conservatism: An Empirical Analysis",2013,"Journal of Business Finance and Accounting","40","1-2",,"1","25",,4,"10.1111/jbfa.12001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84874358266&doi=10.1111%2fjbfa.12001&partnerID=40&md5=cddca424897169b7e82b71f7326f93dd",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84874358266
"Pandher, G., Currie, R.","8418246700;12243021200;","CEO compensation: A resource advantage and stakeholder-bargaining perspective",2013,"Strategic Management Journal","34","1",,"22","41",,32,"10.1002/smj.1995","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84870546015&doi=10.1002%2fsmj.1995&partnerID=40&md5=b01ca8c805b3749ed0993abdcc2b15ee",Review,"Final","",Scopus,2-s2.0-84870546015
"Zeghal, D., Chtourou, S.M., Fourati, Y.M.","8915903400;58428907900;55507856200;","The effect of mandatory adoption of IFRS on earnings quality: Evidence from the European union",2012,"Journal of International Accounting Research","11","2",,"1","25",,90,"10.2308/jiar-10221","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84870369893&doi=10.2308%2fjiar-10221&partnerID=40&md5=1587b4a22fd4f30eca3cf26f48a40dbc",Article,"Final","",Scopus,2-s2.0-84870369893
"Stocken, P.C.","6603184010;","Strategic accounting disclosure",2012,"Foundations and Trends in Accounting","7","4",,"197","291",,21,"10.1561/1400000027","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84887945312&doi=10.1561%2f1400000027&partnerID=40&md5=e0b9af06482b4b9b44f9b1ce5c0440b6",Article,"Final","",Scopus,2-s2.0-84887945312
"Argilés-Bosch, J.M., Garcĩa-Blandón, J., Martínez-Blasco, M.","23468738600;36141689700;37051018300;","Earnings management behaviour under the recent economic downturn in Spain",2012,"International Finance Review","13",,,"231","255",,,"10.1108/S1569-3767(2012)0000013011","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84886711840&doi=10.1108%2fS1569-3767%282012%290000013011&partnerID=40&md5=3ad80302b7fa975ef88bf05c828a6f5c",Article,"Final","",Scopus,2-s2.0-84886711840
"Kwon, S.S.","7402623053;","Symmetry in the sensitivity of executive bonus compensation to earnings and returns in high-technology firms",2012,"International Finance Review","13",,,"127","172",,1,"10.1108/S1569-3767(2012)0000013008","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84886669548&doi=10.1108%2fS1569-3767%282012%290000013008&partnerID=40&md5=d081e915703f03f1316590b69bd2b70b",Article,"Final","",Scopus,2-s2.0-84886669548
"Nakao, S.H.","55906544600;","Influence of tax accounting on transparency",2012,"International Finance Review","13",,,"69","96",,,"10.1108/S1569-3767(2012)0000013006","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84886645990&doi=10.1108%2fS1569-3767%282012%290000013006&partnerID=40&md5=fa28b770fe8418ab7fe3c095c4600d71",Article,"Final","",Scopus,2-s2.0-84886645990
"Rao, X., Jin, C., Liu, B.","14020572100;55813386500;58736551500;","Complementary effect of regulatory environment and accounting conservatism on investment efficiency",2012,"Proceedings - 2012 7th International Conference on Computing and Convergence Technology (ICCIT, ICEI and ICACT), ICCCT 2012",,,"6530543","1314","1319",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84881179167&partnerID=40&md5=bfa129d4f86725c525c502cf1f01174c",Conference Paper,"Final","",Scopus,2-s2.0-84881179167
"Kamarudin, K.A., Ismail, W.A.W.","55889291800;57159749300;","The change of auditors in businesses and earnings conservatism",2012,"ISBEIA 2012 - IEEE Symposium on Business, Engineering and Industrial Applications",,,"6422884","268","273",,,"10.1109/ISBEIA.2012.6422884","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84874371701&doi=10.1109%2fISBEIA.2012.6422884&partnerID=40&md5=8bfa5ce63b3237d4a1c01e96eb5a3f2f",Conference Paper,"Final","",Scopus,2-s2.0-84874371701
"Louis, H., Sun, A.X., Urcan, O.","7006456576;23993182600;38362586900;","Value of Cash Holdings and Accounting Conservatisḿ",2012,"Contemporary Accounting Research","29","4",,"1249","1271",,79,"10.1111/j.1911-3846.2011.01149.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84871446265&doi=10.1111%2fj.1911-3846.2011.01149.x&partnerID=40&md5=3989ffbc06d49a4aba0dd92b3c687ecb",Article,"Final","",Scopus,2-s2.0-84871446265
"Entwistle, G.M., Feltham, G.D., Mbagwu, C.","15065439500;15065314200;15065777800;","Credibility Attributes and Investor Perceptions of Non-GAAP Earnings Exclusions",2012,"Accounting Perspectives","11","4",,"229","257",,4,"10.1111/1911-3838.12000","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84871373519&doi=10.1111%2f1911-3838.12000&partnerID=40&md5=ef2107b3b2b17d108a0961077a452004",Article,"Final","",Scopus,2-s2.0-84871373519
"Beaver, W.H., Correia, M., McNichols, M.F.","7006953200;38761122600;6602896192;","Do differences in financial reporting attributes impair the predictive ability of financial ratios for bankruptcy?",2012,"Review of Accounting Studies","17","4",,"969","1010",,66,"10.1007/s11142-012-9186-7","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84870389164&doi=10.1007%2fs11142-012-9186-7&partnerID=40&md5=93664e1fc93ff1e8006f1940a0f48f8d",Article,"Final","",Scopus,2-s2.0-84870389164
"Jane Jollineau, S., Vance, T.W., Webb, A.","55504098600;55323074400;7402883380;","Subordinates as the first line of defense against biased financial reporting",2012,"Journal of Management Accounting Research","24","1",,"1","24",,23,"10.2308/jmar-50160","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84870227884&doi=10.2308%2fjmar-50160&partnerID=40&md5=efe0ea51b3111ab5f22694ebc29e890c",Article,"Final","",Scopus,2-s2.0-84870227884
"Houmes, R., Dickins, D., O'Keefe, R.","16642696500;16642245800;55368706900;","New evidence on the incremental information content of earnings reported using the LIFO inventory method",2012,"Advances in Accounting","28","2",,"235","242",,3,"10.1016/j.adiac.2012.09.005","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84870059896&doi=10.1016%2fj.adiac.2012.09.005&partnerID=40&md5=d33390f64b77512366e81fe1e4ff1e70",Article,"Final","",Scopus,2-s2.0-84870059896
"Cullinan, C.P., Wang, F., Yang, B., Zhang, J.","6602101814;56139823700;56306625200;55014983700;","Audit opinion improvement and the timing of disclosure",2012,"Advances in Accounting","28","2",,"333","343",,9,"10.1016/j.adiac.2012.09.010","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84870058937&doi=10.1016%2fj.adiac.2012.09.010&partnerID=40&md5=4b8d98f34463942c2ad6ec452f8c5a0d",Article,"Final","",Scopus,2-s2.0-84870058937
"Zerni, M., Haapamäki, E., Järvinen, T., Niemi, L.","36672149400;55446170600;55446693100;9634099200;","Do Joint Audits Improve Audit Quality? Evidence from Voluntary Joint Audits",2012,"European Accounting Review","21","4",,"731","765",,76,"10.1080/09638180.2012.678599","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84868308143&doi=10.1080%2f09638180.2012.678599&partnerID=40&md5=a230ace8589581a1c9d7cbf62de00604",Article,"Final","",Scopus,2-s2.0-84868308143
"Sun, Y., Xu, W.","55737716300;9333691600;","The role of accounting conservatism in management forecast bias",2012,"Journal of Contemporary Accounting and Economics","8","2",,"64","77",,2,"10.1016/j.jcae.2012.05.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84867234394&doi=10.1016%2fj.jcae.2012.05.002&partnerID=40&md5=a13595839b556d4138dcb1568f4c9572",Article,"Final","",Scopus,2-s2.0-84867234394
"Beaver, W.H., Landsman, W.R., Owens, E.L.","7006953200;7003762923;54407452500;","Asymmetry in earnings timeliness and persistence: A simultaneous equations approach",2012,"Review of Accounting Studies","17","4",,"781","806",,20,"10.1007/s11142-011-9174-3","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84865444943&doi=10.1007%2fs11142-011-9174-3&partnerID=40&md5=f4d194b79d5fbe8e861efae217f7c04d",Article,"Final","",Scopus,2-s2.0-84865444943
"Roychowdhury, S., Martin, X.","56235306100;24341739100;","Understanding discretion in conservatism: An alternative viewpoint",2012,"Journal of Accounting and Economics","56","2-3",,"134","146",,34,"10.1016/j.jacceco.2013.11.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84890243030&doi=10.1016%2fj.jacceco.2013.11.001&partnerID=40&md5=f9116ea273800b89e7f808bbc6440aac",Article,"Final","",Scopus,2-s2.0-84890243030
"Lawrence, A., Sloan, R., Sun, Y.","55787224100;57210694682;57208231054;","Non-discretionary conservatism: Evidence and implications",2012,"Journal of Accounting and Economics","56","2-3",,"112","133",,72,"10.1016/j.jacceco.2013.10.005","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84890148210&doi=10.1016%2fj.jacceco.2013.10.005&partnerID=40&md5=41c3941e80b54ee21f56f5e3c51b329f",Article,"Final","",Scopus,2-s2.0-84890148210
"Beck, P.J., Narayanamoorthy, G.S.","7201483573;14067667100;","Did the SEC impact banks' loan loss reserve policies and their informativeness?",2012,"Journal of Accounting and Economics","56","2-3",,"42","65",,76,"10.1016/j.jacceco.2013.06.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84890135255&doi=10.1016%2fj.jacceco.2013.06.002&partnerID=40&md5=e620bbcc50dee3e72e3f12a7b759704e",Article,"Final","",Scopus,2-s2.0-84890135255
"Lin, S., Riccardi, W., Wang, C.","57223830668;55490972700;57193499774;","Does accounting quality change following a switch from U.S. GAAP to IFRS? Evidence from Germany",2012,"Journal of Accounting and Public Policy","31","6",,"641","657",,64,"10.1016/j.jaccpubpol.2012.10.006","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84872399796&doi=10.1016%2fj.jaccpubpol.2012.10.006&partnerID=40&md5=e24a4e028fe828c6aaa93e59270aea83",Article,"Final","",Scopus,2-s2.0-84872399796
"Wu, Y.","56093315300;","Research on the information role of accounting conservatism in the debt market",2012,"Advances in Information Sciences and Service Sciences","4","20",,"284","291",,,"10.4156/AISS.vol4.issue20.34","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84869210138&doi=10.4156%2fAISS.vol4.issue20.34&partnerID=40&md5=70065c85dd64af0126b3fd3e283dd10a",Article,"Final","",Scopus,2-s2.0-84869210138
"Houmes, R.E., MacArthur, J.B., Stranahan, H.","16642696500;24312129200;6602553147;","The operating leverage impact on systematic risk within a context of choice: An analysis of the US trucking industry",2012,"Managerial Finance","38","12",,"1184","1202",,9,"10.1108/03074351211271283","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85015624403&doi=10.1108%2f03074351211271283&partnerID=40&md5=c16b6e3d4c27fe5c97a0f3c9ded251cb",Article,"Final","",Scopus,2-s2.0-85015624403
"Darabi, R., Kamran Rad, S., Ghadiri, M.","54941770500;55368551200;55368809100;","The relationship between intellectual capital and earnings quality",2012,"Research Journal of Applied Sciences, Engineering and Technology","4","20",,"4192","4199",,9,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84866776532&partnerID=40&md5=b602416976fcec1a264593cca9b3fb90",Article,"Final","",Scopus,2-s2.0-84866776532
"Sohn, B.C.","35751631400;","Analyst forecast, accounting conservatism and the related valuation implications",2012,"Accounting and Finance","52","SUPPL.1",,"311","341",,12,"10.1111/j.1467-629X.2011.00428.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84867229886&doi=10.1111%2fj.1467-629X.2011.00428.x&partnerID=40&md5=61f4312ea69ac128626c274599fb1028",Article,"Final","",Scopus,2-s2.0-84867229886
"Houmes, R., Boylan, R., Crosby, W.","16642696500;7003747214;54952456400;","On the value relevance of SFAS No. 158",2012,"Research in Accounting Regulation","24","2",,"112","114",,5,"10.1016/j.racreg.2012.07.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84866184932&doi=10.1016%2fj.racreg.2012.07.001&partnerID=40&md5=633c23c77f2e2fc2b0f07829fbbe0245",Article,"Final","",Scopus,2-s2.0-84866184932
"Aggarwal, R., Bhagat, S., Rangan, R.","7203025027;24292593800;7006269772;","Valuation Of IPOs",2012,"The Oxford Handbook of Entrepreneurial Finance",,,,"","",,2,"10.1093/oxfordhb/9780195391244.013.0017","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84923238168&doi=10.1093%2foxfordhb%2f9780195391244.013.0017&partnerID=40&md5=57b81b15bd2745e83fa9bb436f9f0eb1",Book Chapter,"Final","",Scopus,2-s2.0-84923238168
"Xie, Y., Zheng, L., Amy Lau, H.L.","56677052500;55348893300;57202117761;","Reporting incentives for accounting conservatism, evidence from asset and equity tunnelling",2012,"Pacific Accounting Review","24","2",,"138","160",,5,"10.1108/01140581211258452","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84930807919&doi=10.1108%2f01140581211258452&partnerID=40&md5=ea5330019cd1a302ff429317df5ce744",Article,"Final","",Scopus,2-s2.0-84930807919
"Roychowdhury, S., Sletten, E.","56235306100;43462262000;","Voluntary disclosure incentives and earnings informativeness",2012,"Accounting Review","87","5",,"1679","1708",,44,"10.2308/accr-50189","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84870483397&doi=10.2308%2faccr-50189&partnerID=40&md5=2035c6e2b87e10d07a644b1f9dfb4c76",Article,"Final","",Scopus,2-s2.0-84870483397
"Gyamfi-Yeboah, F., Ziobrowski, A.J., Lambert, L.S.","26021888500;6602270669;12789426300;","Reits' Price Reaction to Unexpected FFO Announcements",2012,"Journal of Real Estate Finance and Economics","45","3",,"622","644",,5,"10.1007/s11146-010-9291-y","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84866070785&doi=10.1007%2fs11146-010-9291-y&partnerID=40&md5=48853c538ce594b6ef3371de36f9e2b0",Article,"Final","",Scopus,2-s2.0-84866070785
"Ahmed, K., Henry, D.","9272462600;9272659000;","Accounting conservatism and voluntary corporate governance mechanisms by Australian firms",2012,"Accounting and Finance","52","3",,"631","662",,45,"10.1111/j.1467-629X.2011.00410.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84866015069&doi=10.1111%2fj.1467-629X.2011.00410.x&partnerID=40&md5=d40ee968915d8423f959fca9684e8998",Article,"Final","",Scopus,2-s2.0-84866015069
"Dedman, E., Kausar, A.","6603256480;55636319513;","The impact of voluntary audit on credit ratings: Evidence from UK private firms",2012,"Accounting and Business Research","42","4",,"397","418",,68,"10.1080/00014788.2012.653761","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84865769014&doi=10.1080%2f00014788.2012.653761&partnerID=40&md5=cf3860672e4626db3ba35c82701e3a99",Article,"Final","",Scopus,2-s2.0-84865769014
"Bushman, R.M., Wittenberg-Moerman, R.","6603387885;25222276200;","The Role of Bank Reputation in ""Certifying"" Future Performance Implications of Borrowers' Accounting Numbers",2012,"Journal of Accounting Research","50","4",,"883","930",,71,"10.1111/j.1475-679X.2012.00455.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84864100614&doi=10.1111%2fj.1475-679X.2012.00455.x&partnerID=40&md5=cc8837aab1abcd260559ca4a7385edc2",Article,"Final","",Scopus,2-s2.0-84864100614
"Cazavan-Jeny, A.","57110362200;","Fair value and valuation models",2012,"The Routledge Companion to Fair Value and Financial Reporting",,,,"91","102",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-85083409058&partnerID=40&md5=60416561f3ee4761b4d0e76e0a879d08",Book Chapter,"Final","",Scopus,2-s2.0-85083409058
"Höglund, H.","55063869600;","Detecting earnings management with neural networks",2012,"Expert Systems with Applications","39","10",,"9564","9570",,35,"10.1016/j.eswa.2012.02.096","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84859210598&doi=10.1016%2fj.eswa.2012.02.096&partnerID=40&md5=bebc2558f8671a48ba1410cca28aa3b8",Article,"Final","",Scopus,2-s2.0-84859210598
"Lin, Z.J., Tian, Z.","7404229563;58593996500;","Accounting conservatism and IPO underpricing: China evidence",2012,"Journal of International Accounting, Auditing and Taxation","21","2",,"127","144",,30,"10.1016/j.intaccaudtax.2012.07.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84865824100&doi=10.1016%2fj.intaccaudtax.2012.07.003&partnerID=40&md5=a32be7c17e6d023347870316e9822b24",Article,"Final","",Scopus,2-s2.0-84865824100
"Hwang, L.-S., Lee, W.-J.","7101682384;55608889600;","Do takeover defenses impair equity investors' perception of higher quality earnings?",2012,"Journal of Accounting, Auditing and Finance","27","3",,"325","358",,4,"10.1177/0148558X11409155","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84870531922&doi=10.1177%2f0148558X11409155&partnerID=40&md5=0ee0fbe75037073f5afa082546768e22",Article,"Final","",Scopus,2-s2.0-84870531922
"Alam, P., Petruska, K.A.","6602249925;55232449700;","Conservatism, SEC investigation, and fraud",2012,"Journal of Accounting and Public Policy","31","4",,"399","431",,19,"10.1016/j.jaccpubpol.2012.05.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84865545441&doi=10.1016%2fj.jaccpubpol.2012.05.001&partnerID=40&md5=a202b9586c2aedadbd7d047769fe0f37",Article,"Final","",Scopus,2-s2.0-84865545441
"Truong, C., Corrado, C., Chen, Y.","24339601000;7003888238;55224388500;","The options market response to accounting earnings announcements",2012,"Journal of International Financial Markets, Institutions and Money","22","3",,"423","450",,13,"10.1016/j.intfin.2012.01.006","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84861303564&doi=10.1016%2fj.intfin.2012.01.006&partnerID=40&md5=ead791d2f60bf94635640042d2e97e5b",Article,"Final","",Scopus,2-s2.0-84861303564
"Iatridis, G.E.","8652844200;","Voluntary IFRS disclosures: Evidence from the transition from UK GAAP to IFRSs",2012,"Managerial Auditing Journal","27","6",,"573","597",,13,"10.1108/02686901211236409","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84863428436&doi=10.1108%2f02686901211236409&partnerID=40&md5=fc9f88b9fb40213486c12bbbb2384abb",Article,"Final","",Scopus,2-s2.0-84863428436
"Eng, L.L., Lin, Y.C.","7102044414;55270178400;","Accounting quality, earnings management and cross-listings: Evidence from China",2012,"Review of Pacific Basin Financial Markets and Policies","15","2","1250009","","",,18,"10.1142/S0219091512500099","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84863094354&doi=10.1142%2fS0219091512500099&partnerID=40&md5=7a2774785c2713596c473de7c4558975",Article,"Final","",Scopus,2-s2.0-84863094354
"Ettredge, M., Huang, Y., Zhang, W.","6602933192;42961591300;55261814700;","Earnings restatements and differential timeliness of accounting conservatism",2012,"Journal of Accounting and Economics","53","3",,"489","503",,82,"10.1016/j.jacceco.2012.01.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84862818148&doi=10.1016%2fj.jacceco.2012.01.002&partnerID=40&md5=02930d26eca1cbd7e797d667948f5bf9",Article,"Final","",Scopus,2-s2.0-84862818148
"Habib, A.","8524353500;","Non-Audit Service Fees and Financial Reporting Quality: A Meta-Analysis",2012,"Abacus","48","2",,"214","248",,66,"10.1111/j.1467-6281.2012.00363.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84861660076&doi=10.1111%2fj.1467-6281.2012.00363.x&partnerID=40&md5=de1fdee0713013475f6e8ad814e811ae",Article,"Final","",Scopus,2-s2.0-84861660076
"Clinch, G., Fuller, D., Govendir, B., Wells, P.","6506645058;55192934400;55193552500;55700938400;","The accrual anomaly: Australian evidence",2012,"Accounting and Finance","52","2",,"377","394",,32,"10.1111/j.1467-629X.2010.00380.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84860010250&doi=10.1111%2fj.1467-629X.2010.00380.x&partnerID=40&md5=21b039cd17a5cf373e7664d213a3398e",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84860010250
"Iatridis, G.E.","8652844200;","Audit quality in common-law and code-law emerging markets: Evidence on earnings conservatism, agency costs and cost of equity",2012,"Emerging Markets Review","13","2",,"101","117",,32,"10.1016/j.ememar.2012.01.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84856360348&doi=10.1016%2fj.ememar.2012.01.001&partnerID=40&md5=4dcae7e313a5d575b389d4a498ddb638",Article,"Final","",Scopus,2-s2.0-84856360348
"Yunos, R.M., Ismail, Z., Smith, M.","55210746600;57209968392;55698416900;","Ethnicity and accounting conservatism: Malaysian evidence",2012,"Asian Review of Accounting","20","1",,"34","57",,30,"10.1108/13217341211224718","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84860754413&doi=10.1108%2f13217341211224718&partnerID=40&md5=e9c9e3f903121e2ea46473f5d652c320",Review,"Final","",Scopus,2-s2.0-84860754413
"Xie, H.","55210979100;","Study on new accounting standards for listed companies in China",2012,"Communications in Computer and Information Science","268 CCIS","PART 2",,"572","577",,1,"10.1007/978-3-642-29087-9_89","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84860718890&doi=10.1007%2f978-3-642-29087-9_89&partnerID=40&md5=cd16e5cbe9b045c26dbb082ce93c01fe",Conference Paper,"Final","",Scopus,2-s2.0-84860718890
"Morris, J.J., Alam, P.","56333044600;6602249925;","Value relevance and the dot-com bubble of the 1990s",2012,"Quarterly Review of Economics and Finance","52","2",,"243","255",,18,"10.1016/j.qref.2012.04.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84861914658&doi=10.1016%2fj.qref.2012.04.001&partnerID=40&md5=01e5ef23230bcce1ad27a4a701dc287a",Article,"Final","",Scopus,2-s2.0-84861914658
"Hsu, A., O'Hanlon, J., Peasnell, K.","55023640600;9272593200;6505961102;","The Basu Measure as an Indicator of Conditional Conservatism: Evidence from UK Earnings Components",2012,"European Accounting Review","21","1",,"87","113",,21,"10.1080/09638180.2011.558296","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84860282762&doi=10.1080%2f09638180.2011.558296&partnerID=40&md5=37f2c0e75b2f8c0e1118491c7a2c6054",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84860282762
"Shoorvarzy, M.R., Tuzandehjani, M., Garkaz, M.","39062106500;55179564500;37101245200;","The effect mitigating creditors-shareholder conflicts over dividend policy accounting conservatism: Evidence from Iran",2012,"World Applied Sciences Journal","17","2",,"211","217",,1,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84859527193&partnerID=40&md5=803f0d50d9a5709b300e52859bfed593",Article,"Final","",Scopus,2-s2.0-84859527193
"Chua, Y.L., Cheong, C.S., Gould, G.","55153728500;24342689600;55153569400;","The impact of mandatory IFRS adoption on accounting quality: Evidence from Australia",2012,"Journal of International Accounting Research","11","1",,"119","146",,83,"10.2308/jiar-10212","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84859127604&doi=10.2308%2fjiar-10212&partnerID=40&md5=ba1004831b3be812150633f692ceb6b1",Article,"Final","",Scopus,2-s2.0-84859127604
"Ling, Q.","55199104400;","Ex ante severance agreements and timely disclosures of bad news",2012,"Journal of Accounting, Auditing and Finance","27","2",,"177","207",,3,"10.1177/0148558X11409150","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84860234034&doi=10.1177%2f0148558X11409150&partnerID=40&md5=12bf223b8fbf3641f8e6143da7981de0",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84860234034
"Dickinson, V., Sommers, G.A.","42961117000;22735535700;","Which competitive efforts lead to future abnormal economic rents? Using accounting ratios to assess competitive advantage",2012,"Journal of Business Finance and Accounting","39","3-4",,"360","398",,17,"10.1111/j.1468-5957.2012.02283.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84859568668&doi=10.1111%2fj.1468-5957.2012.02283.x&partnerID=40&md5=d253f8b19f72fa5f0650ff5a7c6a00e7",Article,"Final","",Scopus,2-s2.0-84859568668
"Cho, S., Fu, L., Yu, Y.","24337588200;56735128900;57189626360;","New risk analysis tools with accounting changes: Adjusted Z-score",2012,"Journal of Credit Risk","8","1",,"89","108",,6,"10.21314/JCR.2012.137","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84973472777&doi=10.21314%2fJCR.2012.137&partnerID=40&md5=6f133a7b84f6ee17cf273b16fe506fdf",Article,"Final","",Scopus,2-s2.0-84973472777
"Bhattacharya, N., Ecker, F., Olsson, P.M., Schipper, K.","15753208600;55512131000;7102046372;6701461792;","Direct and mediated associations among earnings quality, information asymmetry, and the cost of equity",2012,"Accounting Review","87","2",,"449","482",,191,"10.2308/accr-10200","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84870602187&doi=10.2308%2faccr-10200&partnerID=40&md5=37c04b4e0d5c6e9d27c4b292e3f63328",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84870602187
"Gormley, T.A., Kim, B.H., Martin, X.","32667824600;57202942060;24341739100;","Do firms adjust their timely loss recognition in response to changes in the banking industry?",2012,"Journal of Accounting Research","50","1",,"159","196",,55,"10.1111/j.1475-679X.2011.00429.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84862972939&doi=10.1111%2fj.1475-679X.2011.00429.x&partnerID=40&md5=dc90fe459ce5a09a82ec6b39f207e9bb",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84862972939
"Fan, J.P.H., Wong, T.J., Zhang, T.","24338080600;7403531400;55729006800;","Founder Succession and Accounting Properties",2012,"Contemporary Accounting Research","29","1",,"283","311",,48,"10.1111/j.1911-3846.2011.01099.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84859514720&doi=10.1111%2fj.1911-3846.2011.01099.x&partnerID=40&md5=cdd3ca78f23c3cc2ebf9ab14aa51fefe",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84859514720
"Rothenberg, N.R.","35106023700;","The Effect of Imprecise Information on Incentives and Team Production",2012,"Contemporary Accounting Research","29","1",,"176","190",,2,"10.1111/j.1911-3846.2011.01083.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84859484601&doi=10.1111%2fj.1911-3846.2011.01083.x&partnerID=40&md5=c42ec7f823dc9098aa9effa9cca59351",Article,"Final","",Scopus,2-s2.0-84859484601
"Dimitropoulos, P.E., Asteriou, D., Siriopoulos, C.","33367844800;56933495700;6506270110;","Euro adoption and the quality of accounting information",2012,"Managerial Auditing Journal","27","3",,"299","328",,6,"10.1108/02686901211207519","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84857670839&doi=10.1108%2f02686901211207519&partnerID=40&md5=8a300c7784de2ede28738b690166ac4a",Article,"Final","",Scopus,2-s2.0-84857670839
"Dickinson, V., Kimmel, P., Warfield, T.","42961117000;35573442300;6602977138;","The accounting and market consequences of accelerated share repurchases",2012,"Review of Accounting Studies","17","1",,"41","71",,7,"10.1007/s11142-011-9162-7","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84857504410&doi=10.1007%2fs11142-011-9162-7&partnerID=40&md5=e44f6b35d7e0dbe75023006e5e7cbc1a",Article,"Final","",Scopus,2-s2.0-84857504410
"Zhang, X.-J.","8518726700;","Information relevance, reliability and disclosure",2012,"Review of Accounting Studies","17","1",,"189","226",,12,"10.1007/s11142-011-9170-7","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84857502820&doi=10.1007%2fs11142-011-9170-7&partnerID=40&md5=4cfc2a5bfcb0f3824c13189f634d6ca4",Article,"Final","",Scopus,2-s2.0-84857502820
"Christensen, H.B., Nikolaev, V.V.","23003573900;35318437500;","Capital versus performance covenants in debt contracts",2012,"Journal of Accounting Research","50","1",,"75","116",,165,"10.1111/j.1475-679X.2011.00432.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84855877218&doi=10.1111%2fj.1475-679X.2011.00432.x&partnerID=40&md5=2baf277bf1673dc2c4ee389f5fae20e4",Article,"Final","",Scopus,2-s2.0-84855877218
"Cullinan, C.P., Wang, F., Wang, P., Zhang, J.","6602101814;56139823700;57219043115;55014983700;","Ownership structure and accounting conservatism in China",2012,"Journal of International Accounting, Auditing and Taxation","21","1",,"1","16",,48,"10.1016/j.intaccaudtax.2012.01.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84862811292&doi=10.1016%2fj.intaccaudtax.2012.01.001&partnerID=40&md5=f4504fbddd3d3af00a93922096c89eb7",Article,"Final","",Scopus,2-s2.0-84862811292
"Saito, Y.","35867779600;","The demand for accounting information: Young NASDAQ listings versus S&amp;P 500 NYSE listings",2012,"Review of Quantitative Finance and Accounting","38","2",,"149","175",,3,"10.1007/s11156-010-0223-y","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84857648456&doi=10.1007%2fs11156-010-0223-y&partnerID=40&md5=a4bb1999740f2730ba4908da360e4645",Article,"Final","",Scopus,2-s2.0-84857648456
"Jayaraman, S.","51963903800;","The effect of enforcement on timely loss recognition: Evidence from insider trading laws",2012,"Journal of Accounting and Economics","53","1-2",,"77","97",,56,"10.1016/j.jacceco.2011.10.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84857046802&doi=10.1016%2fj.jacceco.2011.10.003&partnerID=40&md5=e0f1e48b7781dd90c5361647d3ea644b",Article,"Final","",Scopus,2-s2.0-84857046802
"Jorgensen, B., Li, J., Sadka, G.","12244160600;57191831877;15754915200;","Earnings dispersion and aggregate stock returns",2012,"Journal of Accounting and Economics","53","1-2",,"1","20",,27,"10.1016/j.jacceco.2011.06.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84857046217&doi=10.1016%2fj.jacceco.2011.06.001&partnerID=40&md5=27650934d89be58e8ac872ceec88207b",Article,"Final","",Scopus,2-s2.0-84857046217
"Hui, K.W., Klasa, S., Yeung, P.E.","26535883800;16646281000;14022141500;","Corporate suppliers and customers and accounting conservatism",2012,"Journal of Accounting and Economics","53","1-2",,"115","135",,205,"10.1016/j.jacceco.2011.11.007","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84857044530&doi=10.1016%2fj.jacceco.2011.11.007&partnerID=40&md5=49dc5b06e487febe3575a9f060719981",Article,"Final","",Scopus,2-s2.0-84857044530
"Salehi, M., Hematfar, M., Khazaee, P.","57189446351;54967176900;54966215200;","A Study of the relationship between conservatism and capital cost of listed companies: Some Iranian evidences",2012,"Australian Journal of Basic and Applied Sciences","6","2",,"1","8",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84856802593&partnerID=40&md5=4c1233010bc40aee6151dd12f6df3c1f",Article,"Final","",Scopus,2-s2.0-84856802593
"McGee, R.W., Yuan, X.","7101774272;56055393000;","Corporate governance and the timeliness of financial reporting: A comparative study of the People's Republic of China, the USA and the European Union",2012,"Journal of Asia Business Studies","6","1",,"5","16",,6,"10.1108/15587891211190679","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84993056287&doi=10.1108%2f15587891211190679&partnerID=40&md5=1d19f673ca81584b8dacf1f38a074adc",Article,"Final","",Scopus,2-s2.0-84993056287
"Gyamfi-Yeboah, F., Ling, D.C., Naranjo, A.","26021888500;7101774208;7003297409;","Information, uncertainty, and behavioral effects: Evidence from abnormal returns around real estate investment trust earnings announcements",2012,"Journal of International Money and Finance","31","7",,"1930","1952",,8,"10.1016/j.jimonfin.2012.05.013","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85027944939&doi=10.1016%2fj.jimonfin.2012.05.013&partnerID=40&md5=f13c20aa742fc0ba2adc78a68694c52c",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-85027944939
"Gell, S., Homburg, C.","56203293900;57207906849;","Determinants of earnings forecast error, earnings forecast revision and earnings forecast accuracy",2012,"Determinants of Earnings Forecast Error, Earnings Forecast Revision and Earnings Forecast Accuracy",,,,"1","125",,1,"10.1007/978-3-8349-3937-1","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85026716236&doi=10.1007%2f978-3-8349-3937-1&partnerID=40&md5=9fc6a621e1878e48af69e5083405f3e0",Book,"Final","All Open Access, Green",Scopus,2-s2.0-85026716236
"Baumgarten, D.","45561029400;","The cost stickiness phenomenon: Causes, characteristics, and implications for fundamental analysis and financial analysts' forecasts",2012,"The Cost Stickiness Phenomenon: Causes, Characteristics, and Implications for Fundamental Analysis and Financial Analysts' Forecasts",,,,"1","105",,7,"10.1007/978-3-8349-4131-2","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85023785484&doi=10.1007%2f978-3-8349-4131-2&partnerID=40&md5=af3214f1653e6f1899309d4e3e539d95",Book,"Final","All Open Access, Green",Scopus,2-s2.0-85023785484
"Xu, X., Wang, X., Han, N.","57169061400;57829415600;57196359100;","Accounting conservatism, ultimate ownership and investment efficiency",2012,"China Finance Review International","2","1",,"53","77",,14,"10.1108/20441391211197456","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84874386748&doi=10.1108%2f20441391211197456&partnerID=40&md5=be9fe1e074a6c867ca661e6f6cac779a",Article,"Final","",Scopus,2-s2.0-84874386748
"Clatworthy, M.A., Peel, D.A., Pope, P.F.","6701499714;16408291500;7005022132;","Are analysts' loss functions asymmetric?",2012,"Journal of Forecasting","31","8",,"736","756",,18,"10.1002/for.1253","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84867844830&doi=10.1002%2ffor.1253&partnerID=40&md5=7a833d38f7090c470e27da2cec521669",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84867844830
"Gotti, G., Mastrolia, S.","27967632000;27967955700;","The Effect on Financial Reporting Quality of an Exemption from the SEC Reporting Requirements for Foreign Private Issuers",2012,"International Journal of Accounting","47","1",,"44","71",,11,"10.1016/j.intacc.2011.12.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84858793050&doi=10.1016%2fj.intacc.2011.12.002&partnerID=40&md5=5e5814b7564aa4ef0dd0d93426e85f9e",Article,"Final","",Scopus,2-s2.0-84858793050
"Chen, C., Lim, J.-H., Stratopoulos, T.C.","24461336900;23019234400;6507755526;","IT capability and a firm's ability to recover from losses:Evidence from the economic downturn of the early 2000s",2011,"Journal of Information Systems","25","2",,"117","144",,18,"10.2308/isys-10108","https://www.scopus.com/inward/record.uri?eid=2-s2.0-83455235244&doi=10.2308%2fisys-10108&partnerID=40&md5=2fa97342a7d07271217733e27ee4a0b0",Article,"Final","",Scopus,2-s2.0-83455235244
"Ewert, R., Wagenhofer, A.","35444880600;7801339839;","Earnings management, conservatism, and earnings quality",2011,"Foundations and Trends in Accounting","6","2",,"65","186",,37,"10.1561/1400000025","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84871192898&doi=10.1561%2f1400000025&partnerID=40&md5=1dda4babad8c1ce67c4384a66ec76578",Article,"Final","",Scopus,2-s2.0-84871192898
"Smith, M., Ren, Y., Dong, Y.","55698416900;55264290900;55265110900;","The predictive ability of ""conservatism"" and "" governance"" variables in corporate financial disclosures",2011,"Asian Review of Accounting","19","2",,"171","185",,4,"10.1108/13217341111181096","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84862930851&doi=10.1108%2f13217341111181096&partnerID=40&md5=ae484861ff7fdeaa9aa179418c49253e",Article,"Final","",Scopus,2-s2.0-84862930851
"Garkaz, M., Jafari, S., Khandozi, A.B.","37101245200;55263739300;55263561500;","Informational effects of accounting conservatism and its relation to income and next period operating cash flows",2011,"World Applied Sciences Journal","13","7",,"1740","1747",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84862877387&partnerID=40&md5=c2bda7cada4de13f73db24dd1e342b16",Article,"Final","",Scopus,2-s2.0-84862877387
"Ditchkus, L.V., Sierra, G.E., Reed, B.J.","55151501900;55020621800;7202456001;","The role of managerial prudence in bank loan loss provisioning",2011,"Journal of Managerial Issues","23","4",,"447","464",,1,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84859093535&partnerID=40&md5=588dada956b470b533c7bb6390b82c48",Article,"Final","",Scopus,2-s2.0-84859093535
"Akita, M., Osaki, Y.","54882051900;35345570500;","Optimal accounting policies under financial constraints: Aggressive versus conservative",2011,"Economics Bulletin","31","4",,"3179","3191",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84855313461&partnerID=40&md5=5d29735c9b13b2cb63385051d3b44471",Article,"Final","",Scopus,2-s2.0-84855313461
"Zéghal, D., Maaloul, A.","8915903400;35311312000;","The accounting treatment of intangibles - A critical review of the literature",2011,"Accounting Forum","35","4",,"262","274",,68,"10.1016/j.accfor.2011.04.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-82755161725&doi=10.1016%2fj.accfor.2011.04.003&partnerID=40&md5=70443e5298742fed943597cf5e1abccc",Article,"Final","",Scopus,2-s2.0-82755161725
"Lim, R.","53984841400;","Are corporate governance attributes associated with accounting conservatism?",2011,"Accounting and Finance","51","4",,"1007","1030",,46,"10.1111/j.1467-629X.2010.00390.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-80155146544&doi=10.1111%2fj.1467-629X.2010.00390.x&partnerID=40&md5=f0e9c274e3c119c9cbce3a819aa6eec8",Article,"Final","",Scopus,2-s2.0-80155146544
"Pandit, S., Wasley, C.E., Zach, T.","55221391700;6507362682;23135506000;","Information Externalities along the Supply Chain: The Economic Determinants of Suppliers' Stock Price Reaction to Their Customers' Earnings Announcements*",2011,"Contemporary Accounting Research","28","4",,"1304","1343",,140,"10.1111/j.1911-3846.2011.01092.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-80055014303&doi=10.1111%2fj.1911-3846.2011.01092.x&partnerID=40&md5=4ff000991f490e19c54688d2828e0c0a",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-80055014303
"Luo, M.M.","8932601800;","A bright side of financial constraints in cash management",2011,"Journal of Corporate Finance","17","5",,"1430","1444",,31,"10.1016/j.jcorpfin.2011.07.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-80052849013&doi=10.1016%2fj.jcorpfin.2011.07.001&partnerID=40&md5=cd357e8bd13969386073cc93d4901f1b",Article,"Final","",Scopus,2-s2.0-80052849013
"Kung, F.-H., James, K., Cheng, C.-L.","35772443800;23667521100;7404798164;","Overseas listing and accounting conservatism: Evidence from Chinese H-share companies",2011,"Asian Review of Accounting","19","3",,"266","278",,,"10.1108/13217341111185164","https://www.scopus.com/inward/record.uri?eid=2-s2.0-81255211475&doi=10.1108%2f13217341111185164&partnerID=40&md5=bdfaad4ce21e6088e0db703fcb3a05f5",Article,"Final","",Scopus,2-s2.0-81255211475
"Krishnan, J., Wen, Y., Zhao, W.","7006557137;54788616500;55572726000;","Legal expertise on corporate audit committees and financial reporting quality",2011,"Accounting Review","86","6",,"2099","2130",,179,"10.2308/accr-10135","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84055191668&doi=10.2308%2faccr-10135&partnerID=40&md5=16b23e7952644c11ca96ff35c2efc848",Article,"Final","",Scopus,2-s2.0-84055191668
"Minnick, K.","13612721800;","The role of corporate governance in the write-off decision",2011,"Review of Financial Economics","20","4",,"130","145",,,"10.1016/j.rfe.2011.10.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-82955248042&doi=10.1016%2fj.rfe.2011.10.002&partnerID=40&md5=55399de41466ef838c01426563106755",Article,"Final","",Scopus,2-s2.0-82955248042
"Lu, Z., Li, H.","51665509300;36768392800;","Corporate profits, earnings management and ERC - An empirical analysis based on China listed companies",2011,"2011 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce, AIMSEC 2011 - Proceedings",,,"6010419","281","284",,,"10.1109/AIMSEC.2011.6010419","https://www.scopus.com/inward/record.uri?eid=2-s2.0-80053263290&doi=10.1109%2fAIMSEC.2011.6010419&partnerID=40&md5=e47e2392b7de2d650103e328c9ee7b6a",Conference Paper,"Final","",Scopus,2-s2.0-80053263290
"Darabi, R., Kangarluie, S.J., Tadayon, S.","54941770500;54401258800;55324513900;","The comparative study of the effect of accounting conservatism on cost of capital at collapse and non-collapse firms in Tehran Stock Exchange (TSE)",2011,"Australian Journal of Basic and Applied Sciences","5","10",,"1112","1121",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84864419226&partnerID=40&md5=9cf54322453e67610df91cf1341e343d",Article,"Final","",Scopus,2-s2.0-84864419226
"Ding, S., Qu, B., Zhuang, Z.","11641475100;54393818000;37103161800;","Accounting properties of chinese family firms",2011,"Journal of Accounting, Auditing and Finance","26","4",,"623","640",,58,"10.1177/0148558X11409147","https://www.scopus.com/inward/record.uri?eid=2-s2.0-81255143142&doi=10.1177%2f0148558X11409147&partnerID=40&md5=122f40fa846b67006a703105ea9234f4",Article,"Final","",Scopus,2-s2.0-81255143142
"Chunhui Liu, Yao, L.J., Hu, N., Liu, L.","26643547100;35751503900;14619332100;55715459700;","The impact of ifrs on accounting quality in a regulated market: An empirical study of China",2011,"Journal of Accounting, Auditing and Finance","26","4",,"659","676",,161,"10.1177/0148558X11409164","https://www.scopus.com/inward/record.uri?eid=2-s2.0-81255128804&doi=10.1177%2f0148558X11409164&partnerID=40&md5=9931190de504af1ea4bd407455b6f97e",Article,"Final","All Open Access, Green",Scopus,2-s2.0-81255128804
"Heltzer, W., Shelton, S.W.","33367928700;23398259400;","The book-tax divide: Perceptions from the field",2011,"Research in Accounting Regulation","23","2",,"130","137",,2,"10.1016/j.racreg.2011.06.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-80655147095&doi=10.1016%2fj.racreg.2011.06.002&partnerID=40&md5=1526554d43bec51d700819aee5747307",Article,"Final","",Scopus,2-s2.0-80655147095
"Jenkins, D.S., Velury, U.","7401557919;6506400970;","The emergence of second-tier auditors in the post-SOX era: An analysis of accounting conservatism",2011,"Research in Accounting Regulation","23","2",,"172","176",,9,"10.1016/j.racreg.2011.06.006","https://www.scopus.com/inward/record.uri?eid=2-s2.0-80655147090&doi=10.1016%2fj.racreg.2011.06.006&partnerID=40&md5=25acb0860ab41b69014c2b92682bccf8",Article,"Final","",Scopus,2-s2.0-80655147090
"Habib, A.","8524353500;","Audit firm industry specialization and audit outcomes: Insights from academic literature",2011,"Research in Accounting Regulation","23","2",,"114","129",,40,"10.1016/j.racreg.2011.06.008","https://www.scopus.com/inward/record.uri?eid=2-s2.0-80655124612&doi=10.1016%2fj.racreg.2011.06.008&partnerID=40&md5=88ca64231447b609e063a0284a179afb",Article,"Final","",Scopus,2-s2.0-80655124612
"Choi, T.H., Pae, J.","57664662000;8575544300;","Business Ethics and Financial Reporting Quality: Evidence from Korea",2011,"Journal of Business Ethics","103","3",,"403","427",,97,"10.1007/s10551-011-0871-4","https://www.scopus.com/inward/record.uri?eid=2-s2.0-80053326634&doi=10.1007%2fs10551-011-0871-4&partnerID=40&md5=8787ac200578a4b049a715e54eaae48c",Article,"Final","",Scopus,2-s2.0-80053326634
"Lin, W., Fan, X., Cheng, X.","49961673900;36100009100;50560973600;","Board independence and accounting conservatism: Evidence based on listed companies in China",2011,"International Conference on Management and Service Science, MASS 2011",,,"5998441","","",,3,"10.1109/ICMSS.2011.5998441","https://www.scopus.com/inward/record.uri?eid=2-s2.0-80052914654&doi=10.1109%2fICMSS.2011.5998441&partnerID=40&md5=324d5a802756ec975a7ae16b6bf95018",Conference Paper,"Final","",Scopus,2-s2.0-80052914654
"Ren, Q.-Z., Yan, Z.-Q.","50562071500;50562264900;","The impact of accounting standards on conservatism in China",2011,"Proceedings of the 2011 International Conference on Business Computing and Global Informatization, BCGIn 2011",,,"6003881","204","207",,,"10.1109/BCGIn.2011.59","https://www.scopus.com/inward/record.uri?eid=2-s2.0-80052871462&doi=10.1109%2fBCGIn.2011.59&partnerID=40&md5=cdaf7b59ff15e930c2569dafd7fce26c",Conference Paper,"Final","",Scopus,2-s2.0-80052871462
"Hsieh, T.-Y., Pan, Y.-J., Lin, Z.-S.","26025721900;55473492000;36647861400;","Information transparency and accounting quality",2011,"APBITM 2011 - Proceedings2011 IEEE International Summer Conference of Asia Pacific Business Innovation and Technology Management",,,"5996317","176","178",,,"10.1109/APBITM.2011.5996317","https://www.scopus.com/inward/record.uri?eid=2-s2.0-80052593801&doi=10.1109%2fAPBITM.2011.5996317&partnerID=40&md5=6647b285f12c2d916397f931fa932fe3",Conference Paper,"Final","",Scopus,2-s2.0-80052593801
"Sofian, S., Abdul, S.Z.R., Mehri, M.","18435198400;43762211100;54395849400;","Effect of conservatim of intellectual capital (ex ante) and conservatism of earnings (ex post) on relevance of earnings",2011,"Australian Journal of Basic and Applied Sciences","5","9",,"1837","1840",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-81755169054&partnerID=40&md5=dc0053511e33d10739873b67361f179c",Review,"Final","",Scopus,2-s2.0-81755169054
"Patatoukas, P.N., Thomas, J.K.","53985113200;7406571138;","More evidence of bias in the differential timeliness measure of conditional conservatism",2011,"Accounting Review","86","5",,"1765","1793",,137,"10.2308/accr-10101","https://www.scopus.com/inward/record.uri?eid=2-s2.0-80155204461&doi=10.2308%2faccr-10101&partnerID=40&md5=3903bd3364246013455dce9941c2a756",Article,"Final","",Scopus,2-s2.0-80155204461
"Madsen, P.E.","53984625800;","How standardized is accounting?",2011,"Accounting Review","86","5",,"1679","1708",,25,"10.2308/accr-10102","https://www.scopus.com/inward/record.uri?eid=2-s2.0-80155152483&doi=10.2308%2faccr-10102&partnerID=40&md5=fa1fac3d10ad684a795ed0a04e3341f2",Article,"Final","",Scopus,2-s2.0-80155152483
"Michas, P.N.","53984772500;","The importance of audit profession development in emerging market countries",2011,"Accounting Review","86","5",,"1731","1764",,56,"10.2308/accr-10097","https://www.scopus.com/inward/record.uri?eid=2-s2.0-80155144648&doi=10.2308%2faccr-10097&partnerID=40&md5=5b27f3269c1fe949ad27726934ad3f42",Article,"Final","",Scopus,2-s2.0-80155144648
"Chan, A.-L.C., Lin, S.W.J., Strong, N.","26538464700;56169914500;7003697362;","Earnings components and the asymmetric timeliness of earnings: The case of FRS 3 in the UK",2011,"Accounting and Business Research","41","4",,"393","410",,3,"10.1080/00014788.2011.573662","https://www.scopus.com/inward/record.uri?eid=2-s2.0-80054871001&doi=10.1080%2f00014788.2011.573662&partnerID=40&md5=0ed4d0819a36ba481a0f059aa71fe534",Article,"Final","",Scopus,2-s2.0-80054871001
"Bona-Sánchez, C., Pérez-Alemán, J., Santana-Martín, D.J.","25929059100;37861891800;57224333772;","Defence Measures and Earnings Management in an Owner Dominant Context",2011,"Journal of Business Finance and Accounting","38","7-8",,"765","793",,19,"10.1111/j.1468-5957.2011.02246.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-80053923551&doi=10.1111%2fj.1468-5957.2011.02246.x&partnerID=40&md5=f6056cb624e19ac48c3b7c7d0a8130bf",Article,"Final","",Scopus,2-s2.0-80053923551
"Brown, P., Dobbie, G.W., Jackson, A.B.","55537908600;50461222000;36711800600;","Measures of the Timeliness of Earnings",2011,"Australian Accounting Review","21","3",,"222","234",,12,"10.1111/j.1835-2561.2011.00139.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-80052828825&doi=10.1111%2fj.1835-2561.2011.00139.x&partnerID=40&md5=04f2c1c280e59ae82eb9d9eb1b1fff8d",Article,"Final","",Scopus,2-s2.0-80052828825
"Meles, A.","56419990400;","Do Private Equity Investors Create Value for Italian Initial Public Offerings?",2011,"International Review of Finance","11","3",,"391","416",,6,"10.1111/j.1468-2443.2011.01128.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-80052573246&doi=10.1111%2fj.1468-2443.2011.01128.x&partnerID=40&md5=78861129cfb05c35fe7c4a934d89d979",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-80052573246
"Wen-Hsin Hsu, A., O'Hanlon, J., Peasnell, K.","55023640600;9272593200;6505961102;","Financial Distress and the Earnings-Sensitivity-Difference Measure of Conservatism",2011,"Abacus","47","3",,"284","314",,17,"10.1111/j.1467-6281.2011.00342.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-80052551709&doi=10.1111%2fj.1467-6281.2011.00342.x&partnerID=40&md5=b4ec7c7a82416d458546543efba292a4",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-80052551709
"Li, K.K.","56915080900;","How well do investors understand loss persistence?",2011,"Review of Accounting Studies","16","3",,"630","667",,38,"10.1007/s11142-011-9157-4","https://www.scopus.com/inward/record.uri?eid=2-s2.0-80051787912&doi=10.1007%2fs11142-011-9157-4&partnerID=40&md5=c3efcd0f08e1c67aec14f0c08c2846e8",Article,"Final","All Open Access, Green",Scopus,2-s2.0-80051787912
"Papanastasopoulos, G., Thomakos, D., Wang, T.","16241947600;6508197303;8634128500;","Accruals and the performance of stock returns following external financing activities",2011,"British Accounting Review","43","3",,"214","229",,5,"10.1016/j.bar.2011.06.007","https://www.scopus.com/inward/record.uri?eid=2-s2.0-80051472302&doi=10.1016%2fj.bar.2011.06.007&partnerID=40&md5=915c97ce019b622a7b6f1cd127b87f97",Article,"Final","",Scopus,2-s2.0-80051472302
"Ahmed, A.S., Duellman, S.","55316235400;16315414100;","Evidence on the role of accounting conservatism in monitoring managers' investment decisions",2011,"Accounting and Finance","51","3",,"609","633",,88,"10.1111/j.1467-629X.2010.00369.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79960969644&doi=10.1111%2fj.1467-629X.2010.00369.x&partnerID=40&md5=6e768f2be1ab900a18fd82b49bec9d6c",Article,"Final","",Scopus,2-s2.0-79960969644
"De Franco, G., Kothari, S.P., Verdi, R.S.","15834197400;7102665346;12801334700;","The benefits of financial statement comparability",2011,"Journal of Accounting Research","49","4",,"895","931",,413,"10.1111/j.1475-679X.2011.00415.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79960432635&doi=10.1111%2fj.1475-679X.2011.00415.x&partnerID=40&md5=70f2cc8059f2fdd91da7029dc2e6ce71",Article,"Final","",Scopus,2-s2.0-79960432635
"Mak, C.Y., Strong, N., Walker, M.","43261459000;7003697362;23006805100;","Conditional earnings conservatism and corporate refocusing activities",2011,"Journal of Accounting Research","49","4",,"1041","1082",,15,"10.1111/j.1475-679X.2011.00414.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79960423001&doi=10.1111%2fj.1475-679X.2011.00414.x&partnerID=40&md5=778b61afc03d43b7e3ea4fbd05ca67e1",Article,"Final","",Scopus,2-s2.0-79960423001
"Goncharov, I., Hodgson, A.","14622660100;7101639289;","Measuring and reporting income in Europe",2011,"Journal of International Accounting Research","10","1",,"27","59",,45,"10.2308/jiar.2011.10.1.27","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79961193040&doi=10.2308%2fjiar.2011.10.1.27&partnerID=40&md5=96e972ddfcf8d82d3551813c637fee48",Article,"Final","",Scopus,2-s2.0-79961193040
"Pope, P.F., McLeay, S.J.","7005022132;6506174280;","The European IFRS experiment: Objectives, research challenges and some early evidence",2011,"Accounting and Business Research","41","3",,"233","266",,128,"10.1080/00014788.2011.575002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-80054820445&doi=10.1080%2f00014788.2011.575002&partnerID=40&md5=ef8783636130b46f6d998c25f03ddf48",Conference Paper,"Final","",Scopus,2-s2.0-80054820445
"Wysocki, P.","7005614133;","New institutional accounting and IFRS",2011,"Accounting and Business Research","41","3",,"309","328",,69,"10.1080/00014788.2011.575298","https://www.scopus.com/inward/record.uri?eid=2-s2.0-80054817563&doi=10.1080%2f00014788.2011.575298&partnerID=40&md5=62043c618118caec8791c04abd22389b",Conference Paper,"Final","",Scopus,2-s2.0-80054817563
"Brown, P.","55537908600;","International financial reporting standards: What are the benefits?",2011,"Accounting and Business Research","41","3",,"269","285",,129,"10.1080/00014788.2011.569054","https://www.scopus.com/inward/record.uri?eid=2-s2.0-80054813266&doi=10.1080%2f00014788.2011.569054&partnerID=40&md5=18eb8e5bdfb3730a5e0d30150e1ba930",Conference Paper,"Final","",Scopus,2-s2.0-80054813266
"Gavious, I., Schwartz, D.","16041970300;7403104220;","Market valuations of start-up ventures around the technology bubble",2011,"International Small Business Journal","29","4",,"399","415",,8,"10.1177/0266242610369750","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79961200748&doi=10.1177%2f0266242610369750&partnerID=40&md5=a2813835b48b46a6b0f83eb0c294ee5c",Article,"Final","",Scopus,2-s2.0-79961200748
"Wu, Y.","56093315300;","Research on the relationship between controlling shareholder and accounting conservatism in China",2011,"Applied Mechanics and Materials","65",,,"579","584",,1,"10.4028/www.scientific.net/AMM.65.579","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79960776882&doi=10.4028%2fwww.scientific.net%2fAMM.65.579&partnerID=40&md5=cedfdb7e976233910802edd1e5d91ea8",Conference Paper,"Final","",Scopus,2-s2.0-79960776882
"Bens, D.A., Heltzer, W., Segal, B.","6507516126;33367928700;8260136200;","The information content of goodwill impairments and SFAS 142",2011,"Journal of Accounting, Auditing and Finance","26","3",,"527","555",,83,"10.1177/0148558X11401551","https://www.scopus.com/inward/record.uri?eid=2-s2.0-81255123538&doi=10.1177%2f0148558X11401551&partnerID=40&md5=f83cdd9c085dc05ea57210503afe2679",Article,"Final","",Scopus,2-s2.0-81255123538
"Kim, J.W., Shi, Y.","14525254900;55495789800;","Voluntary disclosure and the cost of equity capital: Evidence from management earnings forecasts",2011,"Journal of Accounting and Public Policy","30","4",,"348","366",,41,"10.1016/j.jaccpubpol.2011.03.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79960290464&doi=10.1016%2fj.jaccpubpol.2011.03.001&partnerID=40&md5=b1003e9eaf943b0a4d428ce97b66cedd",Article,"Final","",Scopus,2-s2.0-79960290464
"Chandra, U.","55602920500;","Income conservatism in the U.S. technology sector",2011,"Accounting Horizons","25","2",,"285","314",,19,"10.2308/acch-10022","https://www.scopus.com/inward/record.uri?eid=2-s2.0-82055200527&doi=10.2308%2facch-10022&partnerID=40&md5=f811ed090d5c276773a2c273a67213b5",Article,"Final","",Scopus,2-s2.0-82055200527
"Dargenidou, C., McLeay, S., Raonic, I.","15019019300;6506174280;15019621400;","Accruals, disclosure and the pricing of future earnings in the European market",2011,"Journal of Business Finance and Accounting","38","5-6",,"473","504",,8,"10.1111/j.1468-5957.2011.02245.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79960124643&doi=10.1111%2fj.1468-5957.2011.02245.x&partnerID=40&md5=2060abc5a88bfcec957f4d315ece377d",Article,"Final","All Open Access, Bronze, Green",Scopus,2-s2.0-79960124643
"Veenman, D., Hodgson, A., van Praag, B., Zhang, W.","37065263900;7101639289;15069746900;57212225795;","Decomposing executive stock option exercises: Relative information and incentives to manage earnings",2011,"Journal of Business Finance and Accounting","38","5-6",,"536","573",,14,"10.1111/j.1468-5957.2011.02239.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79960079376&doi=10.1111%2fj.1468-5957.2011.02239.x&partnerID=40&md5=c403e4bedf4cc629c7200ed4667018ac",Article,"Final","",Scopus,2-s2.0-79960079376
"Hamberg, M., Paananen, M., Novak, J.","56554290600;6603443542;36241945800;","The adoption of ifrs 3: The effects of managerial discretion and stock market reactions",2011,"European Accounting Review","20","2",,"263","288",,52,"10.1080/09638181003687877","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79959207498&doi=10.1080%2f09638181003687877&partnerID=40&md5=33ac4aa431adbbc0964ab4196c421d01",Article,"Final","All Open Access, Green",Scopus,2-s2.0-79959207498
"Charitou, A., Lambertides, N., Trigeorgis, L.","56586786500;18935451700;6602563266;","Distress Risk, Growth and Earnings Quality",2011,"Abacus","47","2",,"158","181",,35,"10.1111/j.1467-6281.2011.00337.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79958014922&doi=10.1111%2fj.1467-6281.2011.00337.x&partnerID=40&md5=b3ec26160ffc738efbcae0da7300e266",Article,"Final","",Scopus,2-s2.0-79958014922
"Gao, L., Wang, L.","56680448000;25123309200;","Security price responses to unexpected earnings: A nonparametric investigation",2011,"Statistical Methods and Applications","20","2",,"241","258",,1,"10.1007/s10260-010-0159-3","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79957949865&doi=10.1007%2fs10260-010-0159-3&partnerID=40&md5=5274aaa6570fc113d3e99603f0e1edc2",Article,"Final","",Scopus,2-s2.0-79957949865
"Beatty, A., Liao, S.","7007059325;36449217200;","Do delays in expected loss recognition affect banks' willingness to lend?",2011,"Journal of Accounting and Economics","52","1",,"1","20",,225,"10.1016/j.jacceco.2011.02.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79957519853&doi=10.1016%2fj.jacceco.2011.02.002&partnerID=40&md5=76d5b09d14dfde3777a523cefa604ba0",Article,"Final","All Open Access, Green",Scopus,2-s2.0-79957519853
"Balachandran, S., Mohanram, P.","12778910300;57203442809;","Is the decline in the value relevance of accounting driven by increased conservatism?",2011,"Review of Accounting Studies","16","2",,"272","301",,58,"10.1007/s11142-010-9137-0","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79955930096&doi=10.1007%2fs11142-010-9137-0&partnerID=40&md5=fb6a28e0cbfedfec1349e4f8657ebbda",Article,"Final","",Scopus,2-s2.0-79955930096
"Lara, J.M.G., Osma, B.G., Penalva, F.","57193099648;57207913782;23393917900;","Conditional conservatism and cost of capital",2011,"Review of Accounting Studies","16","2",,"247","271",,126,"10.1007/s11142-010-9133-4","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79955928587&doi=10.1007%2fs11142-010-9133-4&partnerID=40&md5=fd84709bbf5df2aba91edad8d2195503",Article,"Final","All Open Access, Green",Scopus,2-s2.0-79955928587
"Koh, K.","25823918900;","Value or Glamour? An empirical investigation of the effect of celebrity CEOs on financial reporting practices and firm performance",2011,"Accounting and Finance","51","2",,"517","547",,47,"10.1111/j.1467-629X.2010.00357.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79955630036&doi=10.1111%2fj.1467-629X.2010.00357.x&partnerID=40&md5=6737e4bc9375f783352bd2d05ca9638e",Article,"Final","",Scopus,2-s2.0-79955630036
"Gong, G., Li, L.Y., Wang, J.J.","23992045100;14045295100;37111573100;","Serial Correlation in Management Earnings Forecast Errors",2011,"Journal of Accounting Research","49","3",,"677","720",,45,"10.1111/j.1475-679X.2011.00407.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79955520456&doi=10.1111%2fj.1475-679X.2011.00407.x&partnerID=40&md5=cce72a1cb830fe6176cebcf2d57bfec9",Article,"Final","",Scopus,2-s2.0-79955520456
"Li, F.","36642480400;","Earnings Quality Based on Corporate Investment Decisions",2011,"Journal of Accounting Research","49","3",,"721","752",,27,"10.1111/j.1475-679X.2010.00397.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79955516265&doi=10.1111%2fj.1475-679X.2010.00397.x&partnerID=40&md5=23c47a92f14704433c2c20abe2d940fa",Article,"Final","",Scopus,2-s2.0-79955516265
"Vyas, D.","36700631600;","The Timeliness of Accounting Write-Downs by U.S. Financial Institutions During the Financial Crisis of 2007-2008",2011,"Journal of Accounting Research","49","3",,"823","860",,89,"10.1111/j.1475-679X.2011.00410.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79955500299&doi=10.1111%2fj.1475-679X.2011.00410.x&partnerID=40&md5=f46be9d51fc927101b45868a7b284609",Article,"Final","All Open Access, Green",Scopus,2-s2.0-79955500299
"Francis, J.R.","7201708540;","A framework for understanding and researching audit quality",2011,"Auditing","30","2",,"125","152",,428,"10.2308/ajpt-50006","https://www.scopus.com/inward/record.uri?eid=2-s2.0-80051770243&doi=10.2308%2fajpt-50006&partnerID=40&md5=07c540ea2a3b944db68be9ab1675f71c",Article,"Final","",Scopus,2-s2.0-80051770243
"Goh, B.W., Li, D.","35409327100;57207160346;","Internal controls and conditional conservatism",2011,"Accounting Review","86","3",,"975","1005",,107,"10.2308/accr.00000041","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79958178284&doi=10.2308%2faccr.00000041&partnerID=40&md5=1418cfbe5eb4e8124a51488658e8b3ec",Article,"Final","All Open Access, Green",Scopus,2-s2.0-79958178284
"Bona-Sánchez, C., Pérez-Alemán, J., Santana-Martín, D.J.","25929059100;37861891800;57224333772;","Ultimate ownership and earnings conservatism",2011,"European Accounting Review","20","1",,"57","80",,27,"10.1080/09638180903384676","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79956330802&doi=10.1080%2f09638180903384676&partnerID=40&md5=e9595534fa1733d6c1cd702cdc9c2244",Article,"Final","",Scopus,2-s2.0-79956330802
"Kim, I., Venkatachalam, M.","57710901400;7005713122;","Are sin stocks paying the price for accounting sins?",2011,"Journal of Accounting, Auditing and Finance","26","2",,"415","442",,82,"10.1177/0148558X11401222","https://www.scopus.com/inward/record.uri?eid=2-s2.0-81255200431&doi=10.1177%2f0148558X11401222&partnerID=40&md5=739fff4cbaf7955d6c5a3b8dcc37287a",Article,"Final","",Scopus,2-s2.0-81255200431
"Masrani, S., McKiernan, P.","14322111600;24348399400;","Accounting as a legitimising device in voluntary price agreements: The Dundee jute industry, 1945-1960",2011,"Critical Perspectives on Accounting","22","4",,"415","433",,7,"10.1016/j.cpa.2011.02.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79958163716&doi=10.1016%2fj.cpa.2011.02.001&partnerID=40&md5=0034732af8a5ff0ad71876e3fa7568e3",Article,"Final","",Scopus,2-s2.0-79958163716
"Iatridis, G.E.","8652844200;","Accounting disclosures, accounting quality and conditional and unconditional conservatism",2011,"International Review of Financial Analysis","20","2",,"88","102",,60,"10.1016/j.irfa.2011.02.013","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79952607979&doi=10.1016%2fj.irfa.2011.02.013&partnerID=40&md5=e0fadce16770a98205c67b7352c6e6c0",Article,"Final","",Scopus,2-s2.0-79952607979
"Zhu, S., Xia, D.","55618109500;57212245228;","Accounting conservatism and stock pricing: an analysis based on China's split-stock reform",2011,"Nankai Business Review International","2","1",,"23","47",,3,"10.1108/20408741111113484","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84958985240&doi=10.1108%2f20408741111113484&partnerID=40&md5=509634431593b7ad26b474921df6136e",Article,"Final","",Scopus,2-s2.0-84958985240
"Aktaş, R., Karǧin, M.","37048454800;37048735100;","Timeliness of reporting and the quality of financial information",2011,"International Research Journal of Finance and Economics","63",,,"71","77",,13,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-79952918930&partnerID=40&md5=780c68d19cb3d962087131318e6ba7c2",Article,"Final","",Scopus,2-s2.0-79952918930
"Cairns, D., Massoudi, D., Taplin, R., Tarca, A.","37014323700;37014701700;7004079505;23006840400;","IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia",2011,"British Accounting Review","43","1",,"1","21",,93,"10.1016/j.bar.2010.10.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79952445602&doi=10.1016%2fj.bar.2010.10.003&partnerID=40&md5=ac45447d1f7b0ff8d83c0a418b7f911d",Article,"Final","",Scopus,2-s2.0-79952445602
"Artiach, T.C., Clarkson, P.M.","35769043000;7103180312;","Disclosure, conservatism and the cost of equity capital: A review of the foundation literature",2011,"Accounting and Finance","51","1",,"2","49",,45,"10.1111/j.1467-629X.2010.00387.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79952083401&doi=10.1111%2fj.1467-629X.2010.00387.x&partnerID=40&md5=9170831d8adfe0022890ea03a67637fd",Review,"Final","",Scopus,2-s2.0-79952083401
"Skinner, D.J., Soltes, E.","7201627929;34972068600;","What do dividends tell us about earnings quality?",2011,"Review of Accounting Studies","16","1",,"1","28",,120,"10.1007/s11142-009-9113-8","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79952009600&doi=10.1007%2fs11142-009-9113-8&partnerID=40&md5=76a0e98afd29655b1e8acc93eb28db83",Article,"Final","",Scopus,2-s2.0-79952009600
"Chen, K.-T., Lu, H.-M., Chen, T.-J., Li, S.-H., Lian, J.-S., Chen, H.","56160338300;55490109000;26767503500;7409239293;26767974400;8871373800;","Giving context to accounting numbers: The role of news coverage",2011,"Decision Support Systems","50","4",,"673","679",,9,"10.1016/j.dss.2010.08.025","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79151475803&doi=10.1016%2fj.dss.2010.08.025&partnerID=40&md5=64ad1c73b12aea63724173e27e2ccd18",Article,"Final","All Open Access, Green",Scopus,2-s2.0-79151475803
"Henkel, S.J., Martin, J.S., Nardari, F.","36544984100;55619313501;6507224180;","Time-varying short-horizon predictability",2011,"Journal of Financial Economics","99","3",,"560","580",,248,"10.1016/j.jfineco.2010.09.008","https://www.scopus.com/inward/record.uri?eid=2-s2.0-78951479089&doi=10.1016%2fj.jfineco.2010.09.008&partnerID=40&md5=ce0b5d480b5704231f911c773a0430d4",Article,"Final","",Scopus,2-s2.0-78951479089
"Berger, P.G.","7402866124;","Challenges and opportunities in disclosure research-A discussion of 'the financial reporting environment: Review of the recent literature'",2011,"Journal of Accounting and Economics","51","1-2",,"204","218",,90,"10.1016/j.jacceco.2011.01.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79951509490&doi=10.1016%2fj.jacceco.2011.01.001&partnerID=40&md5=e634434cf5739c6ce6cee2217efb1bcd",Article,"Final","",Scopus,2-s2.0-79951509490
"Elbannan, M.A.","14061866500;","Accounting and stock market effects of international accounting standards adoption in an emerging economy",2011,"Review of Quantitative Finance and Accounting","36","2",,"207","245",,49,"10.1007/s11156-010-0176-1","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79551538305&doi=10.1007%2fs11156-010-0176-1&partnerID=40&md5=0cec389e55b73d51b0a31baa81b3c48c",Article,"Final","",Scopus,2-s2.0-79551538305
"Biondi, Y.","14625873100;","The pure logic of accounting: A critique of the fair value revolution",2011,"Accounting, Economics and Law","1","1","7","","",,65,"10.2202/2152-2820.1018","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85038844013&doi=10.2202%2f2152-2820.1018&partnerID=40&md5=c5e3bf37defa053fe6a3dd81bc66d447",Review,"Final","All Open Access, Bronze, Green",Scopus,2-s2.0-85038844013
"Kwon, S.S., Lai, L., Gaber, B.","7402623053;24759195800;16315871500;","Informedness and consensus of accounting disclosures under section 302 of the sarbanes-oxley act: High-tech firms versus low-tech firms",2011,"Corporate Ownership and Control","9","1 D",,"329","365",,,"10.22495/cocv9i1c3art1","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84897145591&doi=10.22495%2fcocv9i1c3art1&partnerID=40&md5=6e5dbf105bccd2ec5ed5eb6583301058",Article,"Final","All Open Access, Hybrid Gold, Green",Scopus,2-s2.0-84897145591
"Pronobis, P., Zülch, H.","55992861500;26536981700;","The predictive power of comprehensive income and its individual components under IFRS",2011,"Problems and Perspectives in Management","9","4",,"72","88",,8,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84891878540&partnerID=40&md5=f8a89aff7711fd24b383b4337e72f412",Article,"Final","",Scopus,2-s2.0-84891878540
"Tapia, B.A., Sánchez, C.B., Alemán, J.P., Fernández, M.T.T.","57194046361;35767067000;37861891800;36661416600;","Earnings conservatism and litigation exposure in the banking industry [Conservadurismo del resultado y riesgo de litigio en el sector bancario]",2011,"Revista Espanola de Financiacion y Contabilidad","40","152",,"557","585",,1,"10.1080/02102412.2011.10779711","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84855811175&doi=10.1080%2f02102412.2011.10779711&partnerID=40&md5=3f97999bb889237721f2e270994a3685",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84855811175
"Latif, S., Strickland, S., Yang, Y.","53871601500;56228900100;16417916900;","Earnings management: The case of sudden ceo death",2011,"Academy of Accounting and Financial Studies Journal","15","2",,"39","58",,1,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-80054861485&partnerID=40&md5=d92f7d7f085e87a976758ed700199473",Article,"Final","",Scopus,2-s2.0-80054861485
"Karampinis, N.I., Hevas, D.L.","45661285100;9634254900;","Mandating IFRS in an Unfavorable Environment: The Greek Experience",2011,"International Journal of Accounting","46","3",,"304","332",,60,"10.1016/j.intacc.2011.07.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-80052424238&doi=10.1016%2fj.intacc.2011.07.001&partnerID=40&md5=b96caea071b27bc8eaa75dec6b7307af",Article,"Final","",Scopus,2-s2.0-80052424238
"Zhang, C., Wu, S.","56097450400;56161596200;","Notice of Retraction: Accounting conservatism and cost of equity capital Evidence from China's security market",2011,"BMEI 2011 - Proceedings 2011 International Conference on Business Management and Electronic Information","2",,"5917939","430","434",,,"10.1109/ICBMEI.2011.5917939","https://www.scopus.com/inward/record.uri?eid=2-s2.0-80052142954&doi=10.1109%2fICBMEI.2011.5917939&partnerID=40&md5=4cc6a70b32aa9298b09a30083641bade",Retracted,"Final","",Scopus,2-s2.0-80052142954
"Beisland, L.A.","41261222800;","The value relevance of losses revisited: The importance of earnings aggregation",2011,"Global Business and Economics Review","13","2",,"126","146",,3,"10.1504/GBER.2011.040728","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79959403052&doi=10.1504%2fGBER.2011.040728&partnerID=40&md5=e3383ea0b5677299338bda52ec6e6416",Article,"Final","",Scopus,2-s2.0-79959403052
"Flah, I.B., Omri, M.A.","38662538500;55372333600;","Does the effect of conservatism on value relevance of earnings vary according to the growth opportunities? Case of the Tunisian firms",2011,"International Journal of Technology, Policy and Management","11","1",,"11","33",,,"10.1504/IJTPM.2011.040299","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79957640683&doi=10.1504%2fIJTPM.2011.040299&partnerID=40&md5=064c003d787bd8ff845f2d4641cae884",Article,"Final","",Scopus,2-s2.0-79957640683
"Gaio, C., Raposo, C.","36642251400;9634676300;","Earnings quality and firm valuation: International evidence*",2011,"Accounting and Finance","51","2",,"467","499",,71,"10.1111/j.1467-629X.2010.00362.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79955579605&doi=10.1111%2fj.1467-629X.2010.00362.x&partnerID=40&md5=4638c2111b111dea329b5f6eeca5aa19",Article,"Final","All Open Access, Green",Scopus,2-s2.0-79955579605
"Bushman, R.M., Piotroski, J.D., Smith, A.J.","6603387885;6507517752;7406747867;","Capital allocation and timely accounting recognition of economic losses",2011,"Journal of Business Finance and Accounting","38","1-2",,"1","33",,157,"10.1111/j.1468-5957.2010.02231.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79952597709&doi=10.1111%2fj.1468-5957.2010.02231.x&partnerID=40&md5=0f8377ca046b4675da4457766b33be1a",Article,"Final","All Open Access, Green",Scopus,2-s2.0-79952597709
"Elbannan, M.A.","14061866500;","Accounting and stock market effects of international accounting standards adoption in an emerging economy",2011,"Accountability in Research","18","1",,"207","245",,,"10.1007/s11156-010-0176-1","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79551507229&doi=10.1007%2fs11156-010-0176-1&partnerID=40&md5=4d10238163f0d4ea0fa0e5e60a694ba9",Article,"Final","",Scopus,2-s2.0-79551507229
"Coelho, A.C., De Aguiar, A.B., Lopes, A.B.","36808976700;36809185600;36548689000;","Relationship between abnormal earnings persistence, industry structure, and market share in Brazilian public firms",2011,"BAR - Brazilian Administration Review","8","1",,"48","67",,6,"10.1590/S1807-76922011000100005","https://www.scopus.com/inward/record.uri?eid=2-s2.0-78751546631&doi=10.1590%2fS1807-76922011000100005&partnerID=40&md5=37dca5f5809f498ce3dd2cdafbe5c597",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-78751546631
"Anandarajan, A., Francis, B., Hasan, I., John, K.","7801309007;7102276040;7003267147;7102914448;","Value relevance of banks: Global evidence",2011,"Review of Quantitative Finance and Accounting","36","1",,"33","55",,32,"10.1007/s11156-010-0170-7","https://www.scopus.com/inward/record.uri?eid=2-s2.0-78651451728&doi=10.1007%2fs11156-010-0170-7&partnerID=40&md5=c04d44b05a8914fad1277c0df3a5dbd7",Article,"Final","",Scopus,2-s2.0-78651451728
"Warganegara, D.L., Vionita, V.","8675265200;36697553400;","The effects of the Asian financial crisis on accounting conservatism in Indonesia",2010,"Asian Academy of Management Journal of Accounting and Finance","6","1",,"69","88",,4,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-78650487716&partnerID=40&md5=746ecf878862bcba3a84eac3e12d976d",Article,"Final","",Scopus,2-s2.0-78650487716
"Yi, X., Xie, Z.","36656597400;36656838300;","New accounting standards influence on earnings conservatism of listed companies in China",2010,"Proceedings of the International Conference on E-Business and E-Government, ICEE 2010",,,"5592646","2457","2460",,,"10.1109/ICEE.2010.621","https://www.scopus.com/inward/record.uri?eid=2-s2.0-78649670036&doi=10.1109%2fICEE.2010.621&partnerID=40&md5=003e50de593fd1065ab34292e41364d3",Conference Paper,"Final","",Scopus,2-s2.0-78649670036
"Lang, M., Maffett, M.","7202006388;46861302800;","Economic effects of transparency in international equity markets: A review and suggestions for future research",2010,"Foundations and Trends in Accounting","5","3",,"175","241",,31,"10.1561/1400000016","https://www.scopus.com/inward/record.uri?eid=2-s2.0-80054803647&doi=10.1561%2f1400000016&partnerID=40&md5=59e8c173de44546c231d6a7a6054e19f",Review,"Final","",Scopus,2-s2.0-80054803647
"Rutherford, B.A.","24353282100;","The social scientific turn in UK financial accounting research: A philosophical and",2010,"Accounting and Business Research","40","2",,"149","171",,15,"10.1080/00014788.2010.9663389","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79959705823&doi=10.1080%2f00014788.2010.9663389&partnerID=40&md5=6b90e979059b729eba888e0e989c1182",Article,"Final","",Scopus,2-s2.0-79959705823
"Bration, W.W.","40461064800;","Heedless globalism: The SEC's Roadmap to accounting convergence",2010,"University of Cincinnati Law Review","79","2",,"471","498",,7,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-79959275070&partnerID=40&md5=9a08cddd2206c5698ff5caae046ece93",Article,"Final","",Scopus,2-s2.0-79959275070
"Beaver, W.H., Correia, M., McNichols, M.F.","7006953200;38761122600;6602896192;","Financial statement analysis and the prediction of financial distress",2010,"Foundations and Trends in Accounting","5","2",,"99","173",,46,"10.1561/1400000018","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79957686697&doi=10.1561%2f1400000018&partnerID=40&md5=74d20c254ea8eedb09f9bd4c64b8f4ff",Article,"Final","",Scopus,2-s2.0-79957686697
"Beyer, A., Cohen, D.A., Lys, T.Z., Walther, B.R.","25224912300;55453554000;6603203286;7006751186;","The financial reporting environment: Review of the recent literature",2010,"Journal of Accounting and Economics","50","2-3",,"296","343",,1132,"10.1016/j.jacceco.2010.10.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-78649955064&doi=10.1016%2fj.jacceco.2010.10.003&partnerID=40&md5=3d830116a3516efd0c77ef8e35aecb41",Article,"Final","",Scopus,2-s2.0-78649955064
"Armstrong, C.S., Guay, W.R., Weber, J.P.","35558136900;56069219500;35610387400;","The role of information and financial reporting in corporate governance and debt contracting",2010,"Journal of Accounting and Economics","50","2-3",,"179","234",,653,"10.1016/j.jacceco.2010.10.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-78649933014&doi=10.1016%2fj.jacceco.2010.10.001&partnerID=40&md5=2875562415a637a72131aabec03933ea",Article,"Final","All Open Access, Green",Scopus,2-s2.0-78649933014
"DeFond, M.L.","6602107693;","Earnings quality research: Advances, challenges and future research",2010,"Journal of Accounting and Economics","50","2-3",,"402","409",,95,"10.1016/j.jacceco.2010.10.004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-78649907517&doi=10.1016%2fj.jacceco.2010.10.004&partnerID=40&md5=7681a05ff49816a0a2c3fe8337d0e349",Article,"Final","",Scopus,2-s2.0-78649907517
"Lambert, R.","7403115134;","Discussion of ""Implications for GAAP from an analysis of positive research in accounting""",2010,"Journal of Accounting and Economics","50","2-3",,"287","295",,53,"10.1016/j.jacceco.2010.09.006","https://www.scopus.com/inward/record.uri?eid=2-s2.0-78649906798&doi=10.1016%2fj.jacceco.2010.09.006&partnerID=40&md5=c1751804b3710e0503acdf068bee5f02",Note,"Final","",Scopus,2-s2.0-78649906798
"Kothari, S.P., Ramanna, K., Skinner, D.J.","7102665346;24436785200;7201627929;","Implications for GAAP from an analysis of positive research in accounting",2010,"Journal of Accounting and Economics","50","2-3",,"246","286",,314,"10.1016/j.jacceco.2010.09.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-78649906354&doi=10.1016%2fj.jacceco.2010.09.003&partnerID=40&md5=66d6e479d74f85240d4dd56c260d299a",Article,"Final","All Open Access, Green",Scopus,2-s2.0-78649906354
"Gaio, C.","36642251400;","The relative importance of firm and country characteristics for earnings quality around the world",2010,"European Accounting Review","19","4",,"693","738",,83,"10.1080/09638180903384643","https://www.scopus.com/inward/record.uri?eid=2-s2.0-78649422725&doi=10.1080%2f09638180903384643&partnerID=40&md5=aa90e2f3d79db962003d2b125be84134",Article,"Final","",Scopus,2-s2.0-78649422725
"Chen, H., Chen, J.Z., Lobo, G.J., Wang, Y.","36642593200;36642578300;10142124700;36642898000;","Association between borrower and lender state ownership and accounting conservatism",2010,"Journal of Accounting Research","48","5",,"973","1014",,153,"10.1111/j.1475-679X.2010.00385.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-78649407324&doi=10.1111%2fj.1475-679X.2010.00385.x&partnerID=40&md5=e9e7fab40ce8ee84ef65ec09c8c8f912",Article,"Final","",Scopus,2-s2.0-78649407324
"Heltzer, W.","33367928700;","The impact of SFAS No. 123(R) on financial statement conservatism",2010,"Advances in Accounting","26","2",,"227","235",,3,"10.1016/j.adiac.2010.04.006","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77957881134&doi=10.1016%2fj.adiac.2010.04.006&partnerID=40&md5=d10bd558e191fbd895f2a6e339a1e908",Article,"Final","",Scopus,2-s2.0-77957881134
"Dechow, P., Ge, W., Schrand, C.","7004134349;17343706700;6602350452;","Understanding earnings quality: A review of the proxies, their determinants and their consequences",2010,"Journal of Accounting and Economics","50","2-3",,"344","401",,1723,"10.1016/j.jacceco.2010.09.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77953887285&doi=10.1016%2fj.jacceco.2010.09.001&partnerID=40&md5=a6173476dfd1c4d648e50ce843ed5f74",Article,"Final","All Open Access, Green",Scopus,2-s2.0-77953887285
"Hail, L., Leuz, C., Wysocki, P.","14021009400;6602397487;7005614133;","Global accounting convergence and the potential adoption of IFRS by the U.S. (part I): Conceptual underpinnings and economic analysis",2010,"Accounting Horizons","24","3",,"355","394",,241,"10.2308/acch.2010.24.3.355","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77958570866&doi=10.2308%2facch.2010.24.3.355&partnerID=40&md5=9af41d97e345239ddd6bf993cb53dbc1",Article,"Final","",Scopus,2-s2.0-77958570866
"Aharon, D.Y., Gavious, I., Yosef, R.","36518306700;16041970300;7003685502;","Stock market bubble effects on mergers and acquisitions",2010,"Quarterly Review of Economics and Finance","50","4",,"456","470",,9,"10.1016/j.qref.2010.05.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77957278516&doi=10.1016%2fj.qref.2010.05.002&partnerID=40&md5=4becf989fedde2523dfde8c1c775e50c",Article,"Final","",Scopus,2-s2.0-77957278516
"Ying, Z., Jingya, W.","55277068200;36550394700;","Accounting conservatism and disposition effect",2010,"Proceedings 2010 IEEE International Conference on Software Engineering and Service Sciences, ICSESS 2010",,,"5552461","721","724",,,"10.1109/ICSESS.2010.5552461","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77957832858&doi=10.1109%2fICSESS.2010.5552461&partnerID=40&md5=de8595072a5680511c2c55b7f6af7e2a",Conference Paper,"Final","",Scopus,2-s2.0-77957832858
"O'Connell, V., Cramer, N.","21743030100;36441012900;","The relationship between firm performance and board characteristics in Ireland",2010,"European Management Journal","28","5",,"387","399",,125,"10.1016/j.emj.2009.11.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77955923696&doi=10.1016%2fj.emj.2009.11.002&partnerID=40&md5=af36da2737fe58de1111bcb4f152fef3",Article,"Final","",Scopus,2-s2.0-77955923696
"Mascha, M.F., Miller, C.L.","16426067000;8265825900;","The effects of task complexity and skill on over/under-estimation of internal control",2010,"Managerial Auditing Journal","25","8",,"734","755",,10,"10.1108/02686901011069533","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77956537100&doi=10.1108%2f02686901011069533&partnerID=40&md5=76224538fc45d2259278073ca183cf9a",Article,"Final","",Scopus,2-s2.0-77956537100
"Göx, R.F., Wagenhofer, A.","22984505200;7801339839;","Optimal precision of accounting information in debt financing",2010,"European Accounting Review","19","3",,"579","602",,18,"10.1080/09638180.2010.496546","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77956506310&doi=10.1080%2f09638180.2010.496546&partnerID=40&md5=490f2b34c168376a7df009d31cd0ae9c",Article,"Final","",Scopus,2-s2.0-77956506310
"Cascino, S., Pugliese, A., Mussolino, D., Sansone, C.","36439040700;23052671500;35766667000;36440309600;","The Influence of Family Ownership on the Quality of Accounting Information",2010,"Family Business Review","23","3",,"246","265",,190,"10.1177/0894486510374302","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77955871783&doi=10.1177%2f0894486510374302&partnerID=40&md5=92379749dc8265ff37eec6e9cd98e3ed",Article,"Final","",Scopus,2-s2.0-77955871783
"Ho, S., Hutchinson, M.","7403716978;35483945600;","Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms",2010,"Journal of International Accounting, Auditing and Taxation","19","2",,"121","136",,35,"10.1016/j.intaccaudtax.2010.07.004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77956176660&doi=10.1016%2fj.intaccaudtax.2010.07.004&partnerID=40&md5=304eb50782d94f1d35d0bf9178221220",Article,"Final","All Open Access, Green",Scopus,2-s2.0-77956176660
"Shuto, A., Takada, T.","24173594400;36490716100;","Managerial ownership and accounting conservatism in Japan: A test of management entrenchment effect",2010,"Journal of Business Finance and Accounting","37","7-8",,"815","840",,46,"10.1111/j.1468-5957.2010.02196.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77956790693&doi=10.1111%2fj.1468-5957.2010.02196.x&partnerID=40&md5=638bb016571d30092da0ca5aa9aab6b3",Article,"Final","",Scopus,2-s2.0-77956790693
"Kim, B.H., Pevzner, M.","57202942060;36018577700;","Conditional accounting conservatism and future negative surprises: An empirical investigation",2010,"Journal of Accounting and Public Policy","29","4",,"311","329",,29,"10.1016/j.jaccpubpol.2010.03.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77955425308&doi=10.1016%2fj.jaccpubpol.2010.03.003&partnerID=40&md5=a678d750d773770624ef307cf4f52e41",Article,"Final","",Scopus,2-s2.0-77955425308
"Jiang, N., Kattuman, P.A.","55433198600;6603262664;","Intensity of competition in China: Profitability dynamics of Chinese listed companies",2010,"Asia Pacific Business Review","16","3",,"461","481",,10,"10.1080/13602380902949321","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77954841642&doi=10.1080%2f13602380902949321&partnerID=40&md5=d9c6de5e6d14395c50c7b3d0b4c72ede",Article,"Final","",Scopus,2-s2.0-77954841642
"Li, Q., Wang, T.","56142716900;57155356800;","Financial reporting quality and corporate investment efficiency: Chinese experience",2010,"Nankai Business Review International","1","2",,"197","213",,34,"10.1108/20408741011052591","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84856488254&doi=10.1108%2f20408741011052591&partnerID=40&md5=595cc49603a6d2b58fa7ec7089c6ec03",Article,"Final","",Scopus,2-s2.0-84856488254
"Hamberg, M., Novak, J.","56554290600;36241945800;","Accounting conservatism and transitory earnings in value and growth strategies",2010,"Journal of Business Finance and Accounting","37","5-6",,"518","537",,,"10.1111/j.1468-5957.2010.02186.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77955352443&doi=10.1111%2fj.1468-5957.2010.02186.x&partnerID=40&md5=df290ff848e1bc9f13a7a432426bc555",Article,"Final","",Scopus,2-s2.0-77955352443
"Riedl, E.J.","6701659485;","Discussion of ""accounting conservatism and the temporal trends in current earnings' Ability to predict future cash flows versus future earnings: Evidence on the trade-off between relevance and reliability""",2010,"Contemporary Accounting Research","27","2",,"461","467",,3,"10.1111/j.1911-3846.2010.01014.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77954561664&doi=10.1111%2fj.1911-3846.2010.01014.x&partnerID=40&md5=5ee209dbcf61a14c4c4f91a95e3df203",Note,"Final","",Scopus,2-s2.0-77954561664
"Bandyopadhyay, S.P., Chen, C., Huang, A.G., Jha, R.","7402057878;24461336900;36804425200;26632210400;","Accounting conservatism and the temporal trends in current earnings' ability to predict future cash flows versus future earnings: Evidence on the trade-off between relevance and reliability",2010,"Contemporary Accounting Research","27","2",,"413","460",,37,"10.1111/j.1911-3846.2010.01013.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77954544345&doi=10.1111%2fj.1911-3846.2010.01013.x&partnerID=40&md5=d5d052ca45ff2d279542a703662bb23c",Article,"Final","",Scopus,2-s2.0-77954544345
"Charitou, A., Lambertides, N., Theodoulou, G.","56586786500;18935451700;36146439900;","The effect of past earnings and dividend patterns on the information content of dividends when earnings are reduced",2010,"Abacus","46","2",,"153","187",,9,"10.1111/j.1467-6281.2010.00314.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77954125374&doi=10.1111%2fj.1467-6281.2010.00314.x&partnerID=40&md5=7d6f2d828926edc0e0c78848a94f7a30",Article,"Final","",Scopus,2-s2.0-77954125374
"Li, D.","57207160346;","Does auditor tenure affect accounting conservatism? Further evidence",2010,"Journal of Accounting and Public Policy","29","3",,"226","241",,42,"10.1016/j.jaccpubpol.2010.03.004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77953540048&doi=10.1016%2fj.jaccpubpol.2010.03.004&partnerID=40&md5=5cf9b6705053db3838bf23e34d0d3365",Article,"Final","",Scopus,2-s2.0-77953540048
"Jackson, S.B., Liu, X.K.","26662781500;56082074400;","The allowance for uncollectible accounts, conservatism, and earnings management",2010,"Journal of Accounting Research","48","3",,"565","601",,82,"10.1111/j.1475-679X.2009.00364.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77953036408&doi=10.1111%2fj.1475-679X.2009.00364.x&partnerID=40&md5=d066442def776ed05fa66f575b90c465",Article,"Final","",Scopus,2-s2.0-77953036408
"Dimitropoulos, P.E., Asteriou, D.","33367844800;56933495700;","The effect of board composition on the informativeness and quality of annual earnings: Empirical evidence from Greece",2010,"Research in International Business and Finance","24","2",,"190","205",,125,"10.1016/j.ribaf.2009.12.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77949261468&doi=10.1016%2fj.ribaf.2009.12.001&partnerID=40&md5=5ad026ab2ab6fcc74f4288b8684d8226",Article,"Final","",Scopus,2-s2.0-77949261468
"Gavious, I., Parmet, Y.","16041970300;35262726300;","Do private firm valuations contain incremental information content over routine analyst valuations?",2010,"Research in International Business and Finance","24","2",,"223","234",,4,"10.1016/j.ribaf.2009.12.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77649340286&doi=10.1016%2fj.ribaf.2009.12.003&partnerID=40&md5=b7c5c798e2ad5bfb8a0928c6504f05fb",Article,"Final","",Scopus,2-s2.0-77649340286
"Ambrose, B.W., Bian, X.","7006834427;36010560900;","Stock market information and REIT earnings management",2010,"Journal of Real Estate Research","32","1",,"102","137",,16,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-77951902903&partnerID=40&md5=27f62ed6474c0ad0ffb6394570d5d445",Article,"Final","",Scopus,2-s2.0-77951902903
"Scholze, A.","56642544800;","A Simple Accounting-Based Valuation Model for the Debt Tax Shield",2010,"Business Research","3","1",,"37","47",,2,"10.1007/BF03342714","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85058328576&doi=10.1007%2fBF03342714&partnerID=40&md5=b8b55208ac0322b85b4d207116cf31be",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85058328576
"Barton, J., Hansen, T.B., Pownall, G.","8661412600;36160278000;8650604500;","Which performance measures do investors around the world value the most-and why?",2010,"Accounting Review","85","3",,"753","789",,91,"10.2308/accr.2010.85.3.753","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77954325768&doi=10.2308%2faccr.2010.85.3.753&partnerID=40&md5=1b058dc50e783656dddd3001f61ea8f2",Article,"Final","",Scopus,2-s2.0-77954325768
"Cano-Rodríguez, M.","55666101200;","Big auditors, private firms and accounting conservatism: Spanish evidence",2010,"European Accounting Review","19","1",,"131","159",,68,"10.1080/09638180902989426","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77951070548&doi=10.1080%2f09638180902989426&partnerID=40&md5=6bab0a0cfefbb2b6db53105b9cc2800f",Article,"Final","",Scopus,2-s2.0-77951070548
"Hugon, A., Muslu, V.","16238475000;35362423400;","Market demand for conservative analysts",2010,"Journal of Accounting and Economics","50","1",,"42","57",,27,"10.1016/j.jacceco.2010.01.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77950949927&doi=10.1016%2fj.jacceco.2010.01.001&partnerID=40&md5=a60c26a0e5b8194c7c59b573f2452a33",Article,"Final","",Scopus,2-s2.0-77950949927
"Pae, J., Thornton, D.B.","8575544300;7102567722;","Association between accounting conservatism and analysts' forecast inefficiency",2010,"Asia-Pacific Journal of Financial Studies","39","2",,"171","197",,16,"10.1111/j.2041-6156.2010.00008.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-82055196853&doi=10.1111%2fj.2041-6156.2010.00008.x&partnerID=40&md5=dbfe376a84a0b7fc558b64de51c525e4",Article,"Final","",Scopus,2-s2.0-82055196853
"Okuda, S., Shiiba, A.","35273080700;36005540900;","An evaluation of the relative importance of parent-only and subsidiary earnings in Japan: A variance decomposition approach",2010,"Journal of International Accounting Research","9","1",,"39","54",,4,"10.2308/jiar.2010.9.1.39","https://www.scopus.com/inward/record.uri?eid=2-s2.0-80052829905&doi=10.2308%2fjiar.2010.9.1.39&partnerID=40&md5=4d8beee51c9b41ce3a209b51392521f9",Article,"Final","",Scopus,2-s2.0-80052829905
"Peek, E., Cuijpers, R., Buijink, W.","8213006600;35589416800;15019043200;","Creditors' and shareholders' reporting demands in public versus private firms: Evidence from Europe",2010,"Contemporary Accounting Research","27","1",,"49","91",,65,"10.1111/j.1911-3846.2010.01001.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77952347761&doi=10.1111%2fj.1911-3846.2010.01001.x&partnerID=40&md5=483b21acb489ff90f7d347550b2805fb",Article,"Final","",Scopus,2-s2.0-77952347761
"Gow, I.D., Ormazabal, G., Taylor, D.J.","36008438600;8547384600;26041107500;","Correcting for cross-sectional and time-series dependence in accounting research",2010,"Accounting Review","85","2",,"483","512",,788,"10.2308/accr.2010.85.2.483","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77951774244&doi=10.2308%2faccr.2010.85.2.483&partnerID=40&md5=a2b16d0269a92727c78e8719202c4e92",Review,"Final","",Scopus,2-s2.0-77951774244
"Iyengar, R.J., Zampelli, E.M.","7101733705;6507508133;","Does accounting conservatism pay?",2010,"Accounting and Finance","50","1",,"121","142",,24,"10.1111/j.1467-629X.2009.00325.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77950213735&doi=10.1111%2fj.1467-629X.2009.00325.x&partnerID=40&md5=2c2294fc268b2434ff1ede5e30ea17d3",Article,"Final","",Scopus,2-s2.0-77950213735
"Callen, J.L., Segal, D., Hope, O.-K.","7102556334;8662088500;6506561141;","The pricing of conservative accounting and the measurement of conservatism at the firm-year level",2010,"Review of Accounting Studies","15","1",,"145","178",,84,"10.1007/s11142-009-9087-6","https://www.scopus.com/inward/record.uri?eid=2-s2.0-76649095125&doi=10.1007%2fs11142-009-9087-6&partnerID=40&md5=1c9715056eebe2ed8c67a22e6d1aaa27",Article,"Final","All Open Access, Green",Scopus,2-s2.0-76649095125
"Vichitsarawong, T., Eng, L.L., Meek, G.K.","35263062200;7102044414;15065567000;","The impact of the Asian financial crisis on conservatism and timeliness of earnings: Evidence from Hong Kong, Malaysia, Singapore, and Thailand",2010,"Journal of International Financial Management and Accounting","21","1",,"32","61",,34,"10.1111/j.1467-646X.2009.01035.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-73149101000&doi=10.1111%2fj.1467-646X.2009.01035.x&partnerID=40&md5=e06a033ca273b59e84fd3b11c1757ebf",Article,"Final","",Scopus,2-s2.0-73149101000
"Roychowdhury, S.","56235306100;","Discussion of: ""Acquisition profitability and timely loss recognition"" by J. Francis and X. Martin",2010,"Journal of Accounting and Economics","49","1-2",,"179","183",,39,"10.1016/j.jacceco.2009.11.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-74249115599&doi=10.1016%2fj.jacceco.2009.11.003&partnerID=40&md5=5d88071ca8dfc9895f9498bbc141f009",Article,"Final","",Scopus,2-s2.0-74249115599
"Altamuro, J., Beatty, A.","8352295200;7007059325;","How does internal control regulation affect financial reporting?",2010,"Journal of Accounting and Economics","49","1-2",,"58","74",,227,"10.1016/j.jacceco.2009.07.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-73949144535&doi=10.1016%2fj.jacceco.2009.07.002&partnerID=40&md5=27475185f176884b1f94c6aca90342b9",Article,"Final","All Open Access, Green",Scopus,2-s2.0-73949144535
"Francis, J.R., Martin, X.","7201708540;24341739100;","Acquisition profitability and timely loss recognition",2010,"Journal of Accounting and Economics","49","1-2",,"161","178",,206,"10.1016/j.jacceco.2009.09.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-73949118580&doi=10.1016%2fj.jacceco.2009.09.003&partnerID=40&md5=98c23df1809a83af4e99a6de97269bdf",Article,"Final","",Scopus,2-s2.0-73949118580
"Coelho, A.C.D., De Sales Cia, J.N., Lima, I.S.","36808976700;57221503820;36552767700;","Conditional conservatism in reporting earnings in Brazilian public companies: Differences between ADR issuing and not-issuing companies and between accounting systems [Conservadorismo condicional na divulgação de lucros em companhias abertas brasileiras: Diferenças entre emissoras e não emissoras de adr e entre sistemas contábeis]",2010,"Revista de Administracao Mackenzie","11","1",,"117","149",,3,"10.1590/S1678-69712010000100006","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85099321719&doi=10.1590%2fS1678-69712010000100006&partnerID=40&md5=fdf38fa0fd760ecd616f2e7f61e6c407",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-85099321719
"Filip, A.","35620318400;","IFRS and the value relevance of earnings: Evidence from the emerging market of Romania",2010,"International Journal of Accounting, Auditing and Performance Evaluation","6","2-3",,"191","223",,9,"10.1504/ijaape.2010.031609","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84945726758&doi=10.1504%2fijaape.2010.031609&partnerID=40&md5=3478719374542776c1701e3196c50e17",Article,"Final","",Scopus,2-s2.0-84945726758
"Dong, M., Xue, Q.","56252742900;35331528400;","The effect of governance transparency on earnings response coefficient: Evidence from emerging markets",2010,"International Journal of Accounting, Auditing and Performance Evaluation","6","2-3",,"158","190",,5,"10.1504/ijaape.2010.031608","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84945725943&doi=10.1504%2fijaape.2010.031608&partnerID=40&md5=061672b388dc0c3f92ff9460165dfd0c",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84945725943
"Cunningham, L.A.","7101746761;","Rediscovering board expertise: Legal implications of the empirical literature",2010,"Perspectives on Corporate Governance",,,,"62","95",,,"10.1017/CBO9780511763076.004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84927015763&doi=10.1017%2fCBO9780511763076.004&partnerID=40&md5=9e853d00154e8b546a3d8904c5efa146",Book Chapter,"Final","All Open Access, Green",Scopus,2-s2.0-84927015763
"Pathirawasam, C.","37041591300;","Impact of information technology adoption on value relevance of accounting information: Evidence from the colombo stock exchange",2010,"Knowledge Management and Innovation: A Business Competitive Edge Perspective - Proceedings of the 15th International Business Information Management Association Conference, IBIMA 2010","1",,,"300","308",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84905087399&partnerID=40&md5=ee2b71e75939b6647cac87c53b2ec63b",Conference Paper,"Final","",Scopus,2-s2.0-84905087399
"Feleagǎ, L., Dragomir, V.D., Feleagǎ, N.","36542534700;25228602200;36542326600;","National accounting culture and empirical evidence on the application of conservatism",2010,"Economic Computation and Economic Cybernetics Studies and Research","44","3",,"43","60",,5,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84889588342&partnerID=40&md5=a2cf0b8c15a923c324069640d540db8b",Article,"Final","",Scopus,2-s2.0-84889588342
"Akindayomi, A.","25630156700;","The dynamics of the informational contents of accounting numbers",2010,"Handbook on Business Information Systems",,,,"639","654",,1,"10.1142/9789812836069_0026","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84867123340&doi=10.1142%2f9789812836069_0026&partnerID=40&md5=63cf8cf2645e9cbe2c40bf91629f196a",Book Chapter,"Final","",Scopus,2-s2.0-84867123340
"Chi, W., Wang, C.","35217673800;36657991300;","Accounting conservatism in a setting of Information Asymmetry between majority and minority shareholders",2010,"International Journal of Accounting","45","4",,"465","489",,18,"10.1016/j.intacc.2010.09.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-78649706938&doi=10.1016%2fj.intacc.2010.09.002&partnerID=40&md5=9d7762764c36575afccee6573a5c2aa5",Article,"Final","",Scopus,2-s2.0-78649706938
"Sánchez, H.M., Pereda, J.T.","36630898900;54881277800;","Rules versus accounting principles, are they really incompatible models? [Reglas versus principios contables, ¿son modelos incompatibles?]",2010,"Revista Espanola de Financiacion y Contabilidad","39","146",,"259","287",,1,"10.1080/02102412.2010.10779682","https://www.scopus.com/inward/record.uri?eid=2-s2.0-78449308528&doi=10.1080%2f02102412.2010.10779682&partnerID=40&md5=4012442f34d961a1f1f4c5ff16cccff3",Article,"Final","",Scopus,2-s2.0-78449308528
"Entwistle, G.M., Feltham, G.D., Mbagwu, C.","15065439500;15065314200;15065777800;","The value relevance of alternative earnings measures: A comparison of pro forma, GAAP, and I/B/E/S earnings",2010,"Journal of Accounting, Auditing and Finance","25","2",,"261","288",,24,"10.1177/0148558X1002500205","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77952858815&doi=10.1177%2f0148558X1002500205&partnerID=40&md5=f07d07a48febb951f9a56f2878b66a1b",Article,"Final","",Scopus,2-s2.0-77952858815
"Filip, A., Raffournier, B.","35620318400;35369251100;","The value relevance of earnings in a transition economy: The case of Romania",2010,"International Journal of Accounting","45","1",,"77","103",,71,"10.1016/j.intacc.2010.01.004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77549084950&doi=10.1016%2fj.intacc.2010.01.004&partnerID=40&md5=2f287912429b8f1938ba81ff0da21c3c",Article,"Final","",Scopus,2-s2.0-77549084950
"Zhang, W., Cahan, S.F.","58741366400;7003594466;","Nonrecurring accounting transactions and stock option grants",2010,"Journal of Business Finance and Accounting","37","1-2",,"93","129",,5,"10.1111/j.1468-5957.2009.02175.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77349096663&doi=10.1111%2fj.1468-5957.2009.02175.x&partnerID=40&md5=6615cc7a9011c92b263912fd06be348e",Article,"Final","",Scopus,2-s2.0-77349096663
"Houmes, R.E., Skantz, T.R.","16642696500;6506351481;","Highly valued equity and discretionary accruals",2010,"Journal of Business Finance and Accounting","37","1-2",,"60","92",,42,"10.1111/j.1468-5957.2009.02179.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77349089721&doi=10.1111%2fj.1468-5957.2009.02179.x&partnerID=40&md5=fb1ed5457ae171a55fa46427af0f8a21",Article,"Final","",Scopus,2-s2.0-77349089721
"Givoly, D., Hayn, C.K., Katz, S.P.","7801379738;6506830445;27967815200;","Does public ownership of equity improve earnings quality?",2010,"Accounting Review","85","1",,"195","225",,144,"10.2308/accr.2010.85.1.195","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77149127725&doi=10.2308%2faccr.2010.85.1.195&partnerID=40&md5=71119ef6a2c794307da57ede4cd26353",Review,"Final","",Scopus,2-s2.0-77149127725
"Nikolaev, V.V.","35318437500;","Debt covenants and accounting conservatism",2010,"Journal of Accounting Research","48","1",,"51","89",,223,"10.1111/j.1475-679X.2009.00359.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-74549191905&doi=10.1111%2fj.1475-679X.2009.00359.x&partnerID=40&md5=0879786e6f2614b98b8f6aa35ef15d23",Article,"Final","",Scopus,2-s2.0-74549191905
"Tang, X., Wang, Y.","35226679700;55837032200;","Under- and overconfidence, asset pricing and corporate policy",2009,"2009 International Conference on Management of e-Commerce and e-Government, ICMeCG 2009",,,"5279918","250","253",,,"10.1109/ICMeCG.2009.42","https://www.scopus.com/inward/record.uri?eid=2-s2.0-72349085404&doi=10.1109%2fICMeCG.2009.42&partnerID=40&md5=c29f8cc9ad9a720498781ab80d056d90",Conference Paper,"Final","",Scopus,2-s2.0-72349085404
"Zhao, Y., Guo, Y.","55277068200;7406307341;","The accounting conservatism, the post-earnings-announcement drift and the market efficiency",2009,"2009 International Conference on Management Science and Engineering - 16th Annual Conference Proceedings, ICMSE 2009",,,"5318050","1368","1376",,,"10.1109/ICMSE.2009.5318050","https://www.scopus.com/inward/record.uri?eid=2-s2.0-72249122948&doi=10.1109%2fICMSE.2009.5318050&partnerID=40&md5=8b7a315ec03663e8236bc06f907c5584",Conference Paper,"Final","",Scopus,2-s2.0-72249122948
"McGee, R.W.","7101774272;","Corporate governance in developing economies",2009,"Corporate Governance in Developing Economies: Country Studies of Africa, Asia and Latin America",,,,"3","22",,20,"10.1007/978-0-387-84833-4_1","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84895401909&doi=10.1007%2f978-0-387-84833-4_1&partnerID=40&md5=8e28bc2859b40e06864f23fcef9b2b3f",Book Chapter,"Final","",Scopus,2-s2.0-84895401909
"McGee, R.W., Igoe, D.N.","7101774272;56055791100;","The timeliness of financial reporting: A comparative study of selected EU and transition economy countries",2009,"Corporate Governance in Transition Economies",,,,"189","199",,1,"10.1007/978-0-387-84831-0_19","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84895401316&doi=10.1007%2f978-0-387-84831-0_19&partnerID=40&md5=b8c8e4d2312ce57aed03424005ec38e3",Book Chapter,"Final","",Scopus,2-s2.0-84895401316
"McGee, R.W., Tarangelo, T., Tyler, M.","7101774272;55886182400;35724885300;","The timeliness of financial reporting: A comparative study of companies in Russia and the USA",2009,"Corporate Governance in Transition Economies",,,,"157","163",,1,"10.1007/978-0-387-84831-0_15","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84895379816&doi=10.1007%2f978-0-387-84831-0_15&partnerID=40&md5=82d47b38af5924681390538f78b75c24",Book Chapter,"Final","",Scopus,2-s2.0-84895379816
"McGee, R.W.","7101774272;","The timeliness of financial reporting in developing countries: An overview",2009,"Corporate Governance in Developing Economies: Country Studies of Africa, Asia and Latin America",,,,"87","95",,,"10.1007/978-0-387-84833-4_9","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84895368327&doi=10.1007%2f978-0-387-84833-4_9&partnerID=40&md5=a3a95050c3ca720be2d498f9f69ebcdc",Book Chapter,"Final","",Scopus,2-s2.0-84895368327
"Muhoro, J., McGee, R.W.","56055504600;7101774272;","Corporate governance and the timeliness of financial reporting: A comparative study of Kenya and the United States of America",2009,"Corporate Governance in Developing Economies: Country Studies of Africa, Asia and Latin America",,,,"113","118",,1,"10.1007/978-0-387-84833-4_12","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84895368095&doi=10.1007%2f978-0-387-84833-4_12&partnerID=40&md5=a74d1dc8f1dd2430e172a95438dae52f",Book Chapter,"Final","",Scopus,2-s2.0-84895368095
"McGee, R.W.","7101774272;","The timeliness of financial reporting: The Russian oil, gas and power industries",2009,"Corporate Governance in Transition Economies",,,,"127","136",,1,"10.1007/978-0-387-84831-0_12","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84895359246&doi=10.1007%2f978-0-387-84831-0_12&partnerID=40&md5=d3520de6d78fadccb91d0acc18417d0a",Book Chapter,"Final","",Scopus,2-s2.0-84895359246
"McGee, R.W.","7101774272;","Corporate governance in transitio n economies",2009,"Corporate Governance in Transition Economies",,,,"3","20",,13,"10.1007/978-0-387-84831-0_1","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84895357751&doi=10.1007%2f978-0-387-84831-0_1&partnerID=40&md5=52f345e57bcebd437e65a76aa56dedef",Book Chapter,"Final","All Open Access, Green",Scopus,2-s2.0-84895357751
"McGee, R.W., Yuan, X., Tyler, M., Tarangelo, T.","7101774272;56055393000;35724885300;55886182400;","The timeliness of financial reporting: A comparative study of the People's Republic of China and Russia",2009,"Corporate Governance in Transition Economies",,,,"173","179",,1,"10.1007/978-0-387-84831-0_17","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84895325558&doi=10.1007%2f978-0-387-84831-0_17&partnerID=40&md5=e83c011bea3b9991280f60334ba34b9e",Book Chapter,"Final","",Scopus,2-s2.0-84895325558
"Muhoro, J., McGee, R.W., Yuan, X.","56055504600;7101774272;56055393000;","Corporate governance and the timeliness of financial reporting: A comparative study of Kenya and the People's Republic of China",2009,"Corporate Governance in Developing Economies: Country Studies of Africa, Asia and Latin America",,,,"127","133",,1,"10.1007/978-0-387-84833-4_14","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84895325102&doi=10.1007%2f978-0-387-84833-4_14&partnerID=40&md5=667b7be3a6a39c11f703eee5f76c6b78",Book Chapter,"Final","",Scopus,2-s2.0-84895325102
"McGee, R.W.","7101774272;","The timeliness of financial reporting: The Russian telecom industry",2009,"Corporate Governance in Transition Economies",,,,"115","126",,1,"10.1007/978-0-387-84831-0_11","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84895315612&doi=10.1007%2f978-0-387-84831-0_11&partnerID=40&md5=50abfe3ff515d931bc7d961c9ed1d4bd",Book Chapter,"Final","",Scopus,2-s2.0-84895315612
"McGee, R.W., Gunn, R.","7101774272;56055805900;","The timeliness of financial reporting: A comparative study of Russian and non-Russian companies in the transportation industry",2009,"Corporate Governance in Transition Economies",,,,"137","145",,1,"10.1007/978-0-387-84831-0_13","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84895291895&doi=10.1007%2f978-0-387-84831-0_13&partnerID=40&md5=8efc72203d143220d6da71529d5e664d",Book Chapter,"Final","",Scopus,2-s2.0-84895291895
"McGee, R.W.","7101774272;","Corporate governance and the timeliness of financial reporting: An overview",2009,"Corporate Governance in Transition Economies",,,,"91","99",,,"10.1007/978-0-387-84831-0_9","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84895275105&doi=10.1007%2f978-0-387-84831-0_9&partnerID=40&md5=a683b1d306be05f3cb91be8f9483fe48",Book Chapter,"Final","",Scopus,2-s2.0-84895275105
"McGee, R.W., Tarangelo, T.","7101774272;55886182400;","The timeliness of financial reporting: A comparative study of Russian and non-Russian Banks",2009,"Corporate Governance in Transition Economies",,,,"101","113",,3,"10.1007/978-0-387-84831-0_10","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84895268700&doi=10.1007%2f978-0-387-84831-0_10&partnerID=40&md5=ecbdc9b2204265282d5114f53526d7eb",Book Chapter,"Final","",Scopus,2-s2.0-84895268700
"McGee, R.W., Tyler, M.","7101774272;35724885300;","The timeliness of financial reporting: A comparative study of Russian and non-Russian companies",2009,"Corporate Governance in Transition Economies",,,,"147","156",,,"10.1007/978-0-387-84831-0_14","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84895254379&doi=10.1007%2f978-0-387-84831-0_14&partnerID=40&md5=24f53b97bbaa2dc6935bf10b59eb9089",Book Chapter,"Final","",Scopus,2-s2.0-84895254379
"Muhoro, J., McGee, R.W., Igoe, D.N., Tarangelov, T., Tyler, M.","56055504600;7101774272;56055791100;55886182400;35724885300;","Corporate governance and the timeliness of financial reporting: A case study of Kenya and the European Union",2009,"Corporate Governance in Developing Economies: Country Studies of Africa, Asia and Latin America",,,,"105","111",,2,"10.1007/978-0-387-84833-4_11","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84895251345&doi=10.1007%2f978-0-387-84833-4_11&partnerID=40&md5=b9fe0e247a5fd8047012357e8190637c",Book Chapter,"Final","",Scopus,2-s2.0-84895251345
"McGee, R.W., Igoe, D.N., Yuan, X., Tarangelo, T., Tyler, M.","7101774272;56055791100;56055393000;55886182400;35724885300;","The timeliness of financial reporting: A comparative study of the people's Republic of China and the European union",2009,"Corporate Governance in Transition Economies",,,,"211","216",,,"10.1007/978-0-387-84831-0_21","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84895227121&doi=10.1007%2f978-0-387-84831-0_21&partnerID=40&md5=f2aea96bfd11ef3b7221ff248038e4d7",Book Chapter,"Final","",Scopus,2-s2.0-84895227121
"Muhoro, J., McGee, R.W.","56055504600;7101774272;","Corporate governance and the timeliness of financial reporting: A case study of Kenya",2009,"Corporate Governance in Developing Economies: Country Studies of Africa, Asia and Latin America",,,,"97","104",,1,"10.1007/978-0-387-84833-4_10","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84895226272&doi=10.1007%2f978-0-387-84833-4_10&partnerID=40&md5=ccb29ec22058348747ad2cc65ed65bef",Book Chapter,"Final","",Scopus,2-s2.0-84895226272
"McGee, R.W., Tyler, M., Tarangelo, T., Igoe, D.N.","7101774272;35724885300;55886182400;56055791100;","The timeliness of financial reporting: A comparative study of companies in Russia and the European union",2009,"Corporate Governance in Transition Economies",,,,"165","171",,2,"10.1007/978-0-387-84831-0_16","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84895225131&doi=10.1007%2f978-0-387-84831-0_16&partnerID=40&md5=9c0e65f4bfb7bb351383641caf966067",Book Chapter,"Final","",Scopus,2-s2.0-84895225131
"McGee, R.W., Yuan, X.","7101774272;56055393000;","The timeliness of financial reporting: A comparative study of the People's Republic of China and the USA",2009,"Corporate Governance in Transition Economies",,,,"201","210",,1,"10.1007/978-0-387-84831-0_20","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84895223365&doi=10.1007%2f978-0-387-84831-0_20&partnerID=40&md5=bb27359a3f1e1bad4be36e8340c8833f",Book Chapter,"Final","",Scopus,2-s2.0-84895223365
"Muhoro, J., McGee, R.W., Tyler, M., Tarangelo, T.","56055504600;7101774272;35724885300;55886182400;","Corporate governance and the timeliness of financial reporting: A comparative study of Kenya and Russia",2009,"Corporate Governance in Developing Economies: Country Studies of Africa, Asia and Latin America",,,,"119","125",,1,"10.1007/978-0-387-84833-4_13","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84895211156&doi=10.1007%2f978-0-387-84833-4_13&partnerID=40&md5=adc7d6d444843a4de525852c44c2f3f7",Book Chapter,"Final","",Scopus,2-s2.0-84895211156
"McGee, R.W.","7101774272;","The timeliness of financial reporting in Russia: A trend analysis",2009,"Corporate Governance in Transition Economies",,,,"181","188",,1,"10.1007/978-0-387-84831-0_18","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84895200336&doi=10.1007%2f978-0-387-84831-0_18&partnerID=40&md5=80263099ed2df42091ed5640bc30f834",Book Chapter,"Final","",Scopus,2-s2.0-84895200336
"Nasev, J.","25825409600;","Conditional and unconditional conservatism: Implications for accounting based valuation and risky projects",2009,"Conditional and Unconditional Conservatism: Implications for Accounting Based Valuation and Risky Projects",,,,"1","116",,3,"10.1007/978-3-8349-8458-6","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84891376776&doi=10.1007%2f978-3-8349-8458-6&partnerID=40&md5=7b4f768443da193c802770ca12b05384",Book,"Final","All Open Access, Green",Scopus,2-s2.0-84891376776
"McGee, R.W., Tarangelo, T.","7101774272;55886182400;","The timeliness of financial reporting and the Russian banking system: An empirical study",2009,"Accounting Reform in Transition and Developing Economies",,,,"467","487",,3,"10.1007/978-0-387-25708-2_34","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84885807673&doi=10.1007%2f978-0-387-25708-2_34&partnerID=40&md5=a2a2dbda814271a02c9d0319e622a831",Book Chapter,"Final","",Scopus,2-s2.0-84885807673
"McGee, R.W.","7101774272;","Timeliness of financial reporting in the Russian energy sector",2009,"Accounting Reform in Transition and Developing Economies",,,,"459","466",,1,"10.1007/978-0-387-25708-2_33","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84885725798&doi=10.1007%2f978-0-387-25708-2_33&partnerID=40&md5=99b688737d29a65a8f7b9e5e9b555bb7",Book Chapter,"Final","",Scopus,2-s2.0-84885725798
"Lara, J.M.G., Osma, B.G., Neophytou, E.","57193099648;57207913782;36010688300;","Earnings quality in ex-post failed firms",2009,"Accounting and Business Research","39","2",,"119","138",,69,"10.1080/00014788.2009.9663353","https://www.scopus.com/inward/record.uri?eid=2-s2.0-79960566655&doi=10.1080%2f00014788.2009.9663353&partnerID=40&md5=bc234a6b58e3c1b41af776e370f69b1b",Article,"Final","All Open Access, Green",Scopus,2-s2.0-79960566655
"Wier, H.A.","6506208599;","Fair value or conservatism: The case of the gold industry",2009,"Contemporary Accounting Research","26","4",,"1207","1233",,9,"10.1506/car.26.4.8","https://www.scopus.com/inward/record.uri?eid=2-s2.0-76249111816&doi=10.1506%2fcar.26.4.8&partnerID=40&md5=f5f7bb9f3783ffc33295656c1d8e1fa2",Article,"Final","",Scopus,2-s2.0-76249111816
"Xianyong, T., Yonghai, W.","35226679700;57196730412;","Covariance adjusting and asset pricing: Under investor overconfidence",2009,"Proceedings - International Conference on Management and Service Science, MASS 2009",,,"5304949","","",,,"10.1109/ICMSS.2009.5304949","https://www.scopus.com/inward/record.uri?eid=2-s2.0-73849141975&doi=10.1109%2fICMSS.2009.5304949&partnerID=40&md5=5bca24878da60c092fd2e66565a3c463",Conference Paper,"Final","",Scopus,2-s2.0-73849141975
"Gavious, I., Russ, M.","16041970300;8636257700;","The valuation implications of human capital in transactions on and outside the exchange",2009,"Advances in Accounting","25","2",,"165","173",,10,"10.1016/j.adiac.2009.09.004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-71549135867&doi=10.1016%2fj.adiac.2009.09.004&partnerID=40&md5=19ee0e1d60bf9359596ec24bd7412631",Article,"Final","",Scopus,2-s2.0-71549135867
"Peasnell, K., Dean, G., Gebhardt, G.","6505961102;9333500900;11340143500;","Reflections on the revision of the IASB framework by EAA academics",2009,"Abacus","45","4",,"518","527",,7,"10.1111/j.1467-6281.2009.00301.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-70849098506&doi=10.1111%2fj.1467-6281.2009.00301.x&partnerID=40&md5=d9530a8e4e909f2b2f4a350062ba1b97",Article,"Final","All Open Access, Green",Scopus,2-s2.0-70849098506
"Fülbier, R.U., Hitz, J.-M., Sellhorn, T.","34869404800;18133490900;14523660900;","Relevance of academic research and researchers' role in the IASB's financial reporting standard setting",2009,"Abacus","45","4",,"455","492",,46,"10.1111/j.1467-6281.2009.00300.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-70849083163&doi=10.1111%2fj.1467-6281.2009.00300.x&partnerID=40&md5=8a85f54fd271e4680f8b57fee1f99846",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-70849083163
"Khan, M., Watts, R.L.","55893701300;7401740851;","Estimation and empirical properties of a firm-year measure of accounting conservatism",2009,"Journal of Accounting and Economics","48","2-3",,"132","150",,697,"10.1016/j.jacceco.2009.08.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-70350375270&doi=10.1016%2fj.jacceco.2009.08.002&partnerID=40&md5=53cf4520436dede9a78e0101b5670911",Article,"Final","All Open Access, Green",Scopus,2-s2.0-70350375270
"Ball, R., Sadka, G., Sadka, R.","24371709600;15754915200;6507250835;","Aggregate earnings and asset prices",2009,"Journal of Accounting Research","47","5",,"1097","1133",,84,"10.1111/j.1475-679X.2009.00351.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-70350037680&doi=10.1111%2fj.1475-679X.2009.00351.x&partnerID=40&md5=4553d00ea8aa48f347516f6629e37bad",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-70350037680
"Christensen, H.B., Lee, E., Walker, M.","23003573900;23005463800;23006805100;","Do IFRS reconciliations convey information? the effect of debt contracting",2009,"Journal of Accounting Research","47","5",,"1167","1199",,91,"10.1111/j.1475-679X.2009.00345.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-70350009789&doi=10.1111%2fj.1475-679X.2009.00345.x&partnerID=40&md5=1f55fd2c550b916c2233272e12f5f1db",Article,"Final","",Scopus,2-s2.0-70350009789
"Jarva, H.","35145987000;","Do firms manage fair value estimates? an examination of SFAS 142 goodwill impairments",2009,"Journal of Business Finance and Accounting","36","9-10",,"1059","1086",,74,"10.1111/j.1468-5957.2009.02169.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-70449361649&doi=10.1111%2fj.1468-5957.2009.02169.x&partnerID=40&md5=1df38082c0fad4e6dcf52378aece650c",Article,"Final","",Scopus,2-s2.0-70449361649
"Petrovic, N., Manson, S., Coakley, J.","35146748300;15820958800;7102290692;","Does volatility improve UK earnings forecasts?",2009,"Journal of Business Finance and Accounting","36","9-10",,"1148","1179",,5,"10.1111/j.1468-5957.2009.02165.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-70449333270&doi=10.1111%2fj.1468-5957.2009.02165.x&partnerID=40&md5=ddbd5ef06c875c1d4cc8d5707a198a41",Article,"Final","All Open Access, Green",Scopus,2-s2.0-70449333270
"Jenkins, D.S., Kane, G.D., Velury, U.","7401557919;7102684622;6506400970;","Earnings conservatism and value relevance across the business cycle",2009,"Journal of Business Finance and Accounting","36","9-10",,"1041","1058",,71,"10.1111/j.1468-5957.2009.02164.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-70449331241&doi=10.1111%2fj.1468-5957.2009.02164.x&partnerID=40&md5=9132f94d2771035ec3848e9f97a00aff",Article,"Final","",Scopus,2-s2.0-70449331241
"Pinnuck, M., Potter, B.N.","6508006769;15221414700;","The quality and conservatism of the accounting earnings of local governments",2009,"Journal of Accounting and Public Policy","28","6",,"525","540",,20,"10.1016/j.jaccpubpol.2009.08.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-70349733409&doi=10.1016%2fj.jaccpubpol.2009.08.002&partnerID=40&md5=287a25f1ad9b07a2e4d19727ded76601",Article,"Final","",Scopus,2-s2.0-70349733409
"Agnes Cheng, C.S., Lin, S.W.J.","13002806600;56169914500;","When do firms revalue their assets upwards? Evidence from the UK",2009,"International Journal of Accounting &amp; Information Management","17","2",,"166","188",,19,"10.1108/18347640911001212","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84993089396&doi=10.1108%2f18347640911001212&partnerID=40&md5=4bfddaee41697796ef1d75fcc6a8ffb4",Article,"Final","",Scopus,2-s2.0-84993089396
"Hirshleifer, D., Lim, S.S., Teoh, S.H.","6602877412;36793511000;7102202035;","Driven to distraction: Extraneous events and underreaction to earnings news",2009,"Journal of Finance","64","5",,"2289","2325",,660,"10.1111/j.1540-6261.2009.01501.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-70349495343&doi=10.1111%2fj.1540-6261.2009.01501.x&partnerID=40&md5=f611f841d7691f85654b22a8dbd0a887",Article,"Final","All Open Access, Green",Scopus,2-s2.0-70349495343
"Eriotis, N., Siriopoulos, C., Vasiliou, D., Zisis, V.","23003982100;6506270110;23006463900;24463696100;","The effect of asymmetric timeliness in the reporting of good and bad news on the properties of profitability: Evidence from Athens Stock Exchange",2009,"Managerial Finance","35","11",,"918","929",,2,"10.1108/03074350910993809","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85015713114&doi=10.1108%2f03074350910993809&partnerID=40&md5=1a826c41eb9f57e817dff1beefb16a8e",Article,"Final","",Scopus,2-s2.0-85015713114
"O'Sullivan, D., McCallig, J.","22935700600;31967726900;","Does customer satisfaction influence the relationship between earnings and firm value?",2009,"Marketing Letters","20","4",,"337","351",,12,"10.1007/s11002-009-9084-3","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84879578280&doi=10.1007%2fs11002-009-9084-3&partnerID=40&md5=434d40b7f35c91c461010692ea497efe",Article,"Final","",Scopus,2-s2.0-84879578280
"Luchs, C., Stuebs, M., Sun, L.","36713812500;30567863300;55493026800;","Corporate reputation and earnings quality",2009,"Journal of Applied Business Research","25","4",,"47","54",,16,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-68149091894&partnerID=40&md5=152f95f830a536d4c31ebc35bfa56a65",Article,"Final","",Scopus,2-s2.0-68149091894
"De Andrés, J., Landajo, M., Lorca, P.","57710663100;6507792393;35750446200;","Flexible quantile-based modeling of bivariate financial relationships: The case of ROA ratio",2009,"Expert Systems with Applications","36","5",,"8955","8966",,7,"10.1016/j.eswa.2008.11.021","https://www.scopus.com/inward/record.uri?eid=2-s2.0-60849098420&doi=10.1016%2fj.eswa.2008.11.021&partnerID=40&md5=9e043c6a4ef8fcde58672437a2daef88",Article,"Final","",Scopus,2-s2.0-60849098420
"Ran, Z.","55370703800;","Cash flow management in the Chinese stock market: An empirical assessment with comparison to the U.S. Market",2009,"Frontiers of Business Research in China","3","2",,"301","322",,4,"10.1007/s11782-009-0015-1","https://www.scopus.com/inward/record.uri?eid=2-s2.0-66149126957&doi=10.1007%2fs11782-009-0015-1&partnerID=40&md5=11699607aec510f16791f4fbd734dde5",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-66149126957
"Chi, W., Liu, C., Wang, T.","35217673800;56098736600;57154840300;","What affects accounting conservatism: A corporate governance perspective",2009,"Journal of Contemporary Accounting and Economics","5","1",,"47","59",,57,"10.1016/j.jcae.2009.06.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-71749096201&doi=10.1016%2fj.jcae.2009.06.001&partnerID=40&md5=66e0caf8553acd1cd16d19efdf8fa5b8",Article,"Final","All Open Access, Green",Scopus,2-s2.0-71749096201
"Srinidhi, B., Lim, C.Y., Hossain, M.","15056961300;7403654533;9272462500;","Effects of country-level legal, extra-legal and political institutions on auditing: A cross-country analysis of the auditor specialization premium",2009,"Journal of Contemporary Accounting and Economics","5","1",,"34","46",,15,"10.1016/j.jcae.2009.03.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-71749092894&doi=10.1016%2fj.jcae.2009.03.001&partnerID=40&md5=9ea4cf955a2788f41d5ea68b5b95b9b2",Article,"Final","",Scopus,2-s2.0-71749092894
"Morais, A.I., Curto, J.D.","57209784176;14522148600;","Mandatory adoption of iasb standards: Value relevance and country-specific factors",2009,"Australian Accounting Review","19","2",,"128","143",,33,"10.1111/j.1835-2561.2009.00051.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-70350268379&doi=10.1111%2fj.1835-2561.2009.00051.x&partnerID=40&md5=983026efed0eb23735c3d62da80a0821",Article,"Final","",Scopus,2-s2.0-70350268379
"Aggarwal, R., Bhagat, S., Rangan, S.","7203025027;24292593800;7006269772;","The impact of fundamentals on IPO valuation",2009,"Financial Management","38","2",,"253","284",,69,"10.1111/j.1755-053X.2009.01035.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-70349906233&doi=10.1111%2fj.1755-053X.2009.01035.x&partnerID=40&md5=8a1c0023d2431e07775d14bf05ef95f7",Article,"Final","All Open Access, Green",Scopus,2-s2.0-70349906233
"Bratton, W.W., Cunningham, L.A.","6603066671;7101746761;","Treatment differences and political realities in the GAAP-IFRS debate",2009,"Virginia Law Review","95","4",,"989","1024",,13,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-69249090199&partnerID=40&md5=e8ee466a6b02828824f232632b093820",Review,"Final","",Scopus,2-s2.0-69249090199
"Beuselinck, C., Deloof, M., Manigart, S.","19640172100;6602407237;6507729096;","Private equity involvement and earnings quality",2009,"Journal of Business Finance and Accounting","36","5-6",,"587","615",,24,"10.1111/j.1468-5957.2009.02147.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-68349154820&doi=10.1111%2fj.1468-5957.2009.02147.x&partnerID=40&md5=594917292ae17366e7ef9ba3de8491e1",Article,"Final","",Scopus,2-s2.0-68349154820
"Hui, K.W., Matsunaga, S., Morse, D.","26535883800;7202964125;57225456758;","The impact of conservatism on management earnings forecasts",2009,"Journal of Accounting and Economics","47","3",,"192","207",,71,"10.1016/j.jacceco.2009.01.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-65549095905&doi=10.1016%2fj.jacceco.2009.01.001&partnerID=40&md5=717b3e5baad0cbf1ccc2b940e7460591",Article,"Final","",Scopus,2-s2.0-65549095905
"Gigler, F., Kanodia, C., Sapra, H., Venugopalan, R.","6603367675;6506823158;6507705269;8452964300;","Accounting conservatism and the efficiency of debt contracts",2009,"Journal of Accounting Research","47","3",,"767","797",,173,"10.1111/j.1475-679X.2009.00336.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-63849316353&doi=10.1111%2fj.1475-679X.2009.00336.x&partnerID=40&md5=d384d48bfab5c7b3143ca210160cc0a3",Article,"Final","",Scopus,2-s2.0-63849316353
"Rajan, M.V., Reichelstein, S.","7005852432;6602855585;","Depreciation rules and the relation between marginal and historical cost",2009,"Journal of Accounting Research","47","3",,"823","865",,26,"10.1111/j.1475-679X.2009.00334.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-63849105410&doi=10.1111%2fj.1475-679X.2009.00334.x&partnerID=40&md5=8f9aa73a2e1d77994810cb54819b98c1",Article,"Final","",Scopus,2-s2.0-63849105410
"Anderson, K., Woodhouse, K., Ramsay, A., Faff, R.","57675812700;56850103800;15728423400;7004286307;","Testing for asymmetric effects in the accrual anomaly using piecewise linear regressions: Australian evidence",2009,"Pacific Accounting Review","21","1",,"5","25",,12,"10.1108/01140580910956830","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85011082230&doi=10.1108%2f01140580910956830&partnerID=40&md5=18872228ac7c22bb2a15eeb93ba05197",Article,"Final","",Scopus,2-s2.0-85011082230
"Katz, S.P.","27967815200;","Earnings quality and ownership structure: The role of private equity sponsors",2009,"Accounting Review","84","3",,"623","658",,75,"10.2308/accr.2009.84.3.623","https://www.scopus.com/inward/record.uri?eid=2-s2.0-67650763514&doi=10.2308%2faccr.2009.84.3.623&partnerID=40&md5=d4fa553547b23f41bc1f69aef669b5ad",Article,"Final","All Open Access, Green",Scopus,2-s2.0-67650763514
"Gavious, I.","16041970300;","An empirical analysis of analyst reaction to the extent and direction of earnings management",2009,"International Research Journal of Finance and Economics","1","27",,"145","167",,2,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-67549150584&partnerID=40&md5=bd151a9ff122fe47f31bafa506c81c75",Article,"Final","",Scopus,2-s2.0-67549150584
"Wilson, R.J.","25226192800;","An examination of corporate tax shelter participants",2009,"Accounting Review","84","3",,"969","999",,545,"10.2308/accr.2009.84.3.969","https://www.scopus.com/inward/record.uri?eid=2-s2.0-65249125225&doi=10.2308%2faccr.2009.84.3.969&partnerID=40&md5=fc9f03cf3ca3bda191ac524d32c901f6",Article,"Final","",Scopus,2-s2.0-65249125225
"Lara, J.M.G., Osma, B.G., Penalva, F.","57193099648;57207913782;23393917900;","The economic determinants of conditional conservatism",2009,"Journal of Business Finance and Accounting","36","3-4",,"336","372",,59,"10.1111/j.1468-5957.2008.02122.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-65149093869&doi=10.1111%2fj.1468-5957.2008.02122.x&partnerID=40&md5=a8ea52c8317e621523799d911b44e0ae",Article,"Final","All Open Access, Green",Scopus,2-s2.0-65149093869
"Rees, W.","10141939900;","Discussion of economic determinants of conditional conservatism",2009,"Journal of Business Finance and Accounting","36","3-4",,"373","383",,1,"10.1111/j.1468-5957.2009.02145.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-65149087665&doi=10.1111%2fj.1468-5957.2009.02145.x&partnerID=40&md5=b4b454887630b6c109b08ccdd0579331",Note,"Final","",Scopus,2-s2.0-65149087665
"Chan, A.L.C., Lin, S.W.J., Strong, N.","26538464700;56169914500;7003697362;","Accounting conservatism and the cost of equity capital: UK evidence",2009,"Managerial Finance","35","4",,"325","345",,38,"10.1108/03074350910935821","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85015636651&doi=10.1108%2f03074350910935821&partnerID=40&md5=b6e2243d4edaa6c0e641c6265420066b",Article,"Final","",Scopus,2-s2.0-85015636651
"Miglo, A.","55897861100;","Earnings-based compensation contracts under asymmetric information",2009,"Manchester School","77","2",,"225","243",,,"10.1111/j.1467-9957.2008.02095.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-61849091866&doi=10.1111%2fj.1467-9957.2008.02095.x&partnerID=40&md5=3233eb4ba7335b1dd8cf5b79881ade9d",Article,"Final","All Open Access, Green",Scopus,2-s2.0-61849091866
"Frankel, R., Litov, L.","7101875642;24476471800;","Earnings persistence",2009,"Journal of Accounting and Economics","47","1-2",,"182","190",,73,"10.1016/j.jacceco.2008.11.008","https://www.scopus.com/inward/record.uri?eid=2-s2.0-59749105545&doi=10.1016%2fj.jacceco.2008.11.008&partnerID=40&md5=8ebb6369720bacf107e9e10a544e1c78",Article,"Final","",Scopus,2-s2.0-59749105545
"Kothari, S.P., Shu, S., Wysocki, P.D.","7102665346;8697034100;7005614133;","Do managers withhold bad news",2009,"Journal of Accounting Research","47","1",,"241","276",,995,"10.1111/j.1475-679X.2008.00318.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-58449124136&doi=10.1111%2fj.1475-679X.2008.00318.x&partnerID=40&md5=6f0afae76ced57736817bc687117126f",Article,"Final","",Scopus,2-s2.0-58449124136
"Craig Nichols, D., Wahlen, J.M., Wieland, M.M.","22734853000;6603062197;25522767300;","Publicly traded versus privately held: Implications for conditional conservatism in bank accounting",2009,"Review of Accounting Studies","14","1",,"88","122",,142,"10.1007/s11142-008-9082-3","https://www.scopus.com/inward/record.uri?eid=2-s2.0-58149513121&doi=10.1007%2fs11142-008-9082-3&partnerID=40&md5=b3191184c95dfd0f20a57b5e940e0844",Article,"Final","",Scopus,2-s2.0-58149513121
"García Lara, J.M., García Osma, B., Penalva, F.","57193099648;57207913782;23393917900;","Accounting conservatism and corporate governance",2009,"Review of Accounting Studies","14","1",,"161","201",,283,"10.1007/s11142-007-9060-1","https://www.scopus.com/inward/record.uri?eid=2-s2.0-58149506847&doi=10.1007%2fs11142-007-9060-1&partnerID=40&md5=1b2b322b490aa8a9ea15194bef154844",Article,"Final","All Open Access, Green",Scopus,2-s2.0-58149506847
"Lin, J.Z., Liu, M., Wang, Z.","8294676300;55210661400;55850310400;","Market implications of the audit quality and auditor switches: Evidence from China",2009,"Journal of International Financial Management and Accounting","20","1",,"35","78",,32,"10.1111/j.1467-646X.2009.01026.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-58049144233&doi=10.1111%2fj.1467-646X.2009.01026.x&partnerID=40&md5=94da9ff64ccfc269521f99e1cf6c5e54",Article,"Final","",Scopus,2-s2.0-58049144233
"Chu, E.L., Wu, W.","25221207300;7407078790;","Legal institutions and timeliness of earnings",2009,"Corporate Ownership and Control","6","4 F SPEC. ISSUE",,"509","523",,1,"10.22495/cocv6i4sip2","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84896276625&doi=10.22495%2fcocv6i4sip2&partnerID=40&md5=f69c87053b40bc440d507cb36a316e96",Article,"Final","All Open Access, Hybrid Gold, Green",Scopus,2-s2.0-84896276625
"Pronobis, P., Schwetzler, B., Sperling, M., Zuelch, H.","55992861500;7801352862;54797271000;36916197800;","The development of earnings quality in Germany and its implication for further research: A quantitative empirical analysis of German listed companies between 1997 and 2006",2009,"Corporate Ownership and Control","7","1 E CONT. 4",,"434","441",,4,"10.22495/cocv7i1c4p2","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84891885752&doi=10.22495%2fcocv7i1c4p2&partnerID=40&md5=d5ca028b212168561d283d8a565ed3d5",Article,"Final","All Open Access, Hybrid Gold",Scopus,2-s2.0-84891885752
"Paananen, M., Lin, H.","6603443542;15136078700;","The development of accounting quality of IAS and IFRS over time: The case of Germany",2009,"Journal of International Accounting Research","8","1",,"31","55",,123,"10.2308/jiar.2009.8.1.31","https://www.scopus.com/inward/record.uri?eid=2-s2.0-78649791053&doi=10.2308%2fjiar.2009.8.1.31&partnerID=40&md5=1a4a128cb78d477ea7fe1a537fd79ba0",Article,"Final","All Open Access, Green",Scopus,2-s2.0-78649791053
"Goncharov, I., Werner, J.R., Zimmermann, J.","14622660100;14623521800;14623446400;","Legislative demands and economic realities: Company and group accounts compared",2009,"International Journal of Accounting","44","4",,"334","362",,13,"10.1016/j.intacc.2009.09.006","https://www.scopus.com/inward/record.uri?eid=2-s2.0-70350620957&doi=10.1016%2fj.intacc.2009.09.006&partnerID=40&md5=e5c6a058975a54afedd496b7aeeabd7b",Article,"Final","",Scopus,2-s2.0-70350620957
"Heltzer, W.","33367928700;","Conservatism and book-tax differences",2009,"Journal of Accounting, Auditing and Finance","24","3",,"469","504",,18,"10.1177/0148558X0902400307","https://www.scopus.com/inward/record.uri?eid=2-s2.0-69049086652&doi=10.1177%2f0148558X0902400307&partnerID=40&md5=26a8a83050d01893908b43a799e30705",Article,"Final","",Scopus,2-s2.0-69049086652
"González, M., Farías, P.","33167591500;7003980616;","Desempeño operacional posterior a la oferta pública inicial de acciones de las empresas chilenas",2009,"Trimestre Economico","76","3",,"751","773",,2,"10.20430/ete.v76i303.496","https://www.scopus.com/inward/record.uri?eid=2-s2.0-68949190587&doi=10.20430%2fete.v76i303.496&partnerID=40&md5=76168260cd9349daf47f0026caba95b8",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-68949190587
"Kousenidis, D.V., Ladas, A.C., Negakis, C.I.","28267739100;28267850400;23101057600;","Value relevance of conservative and non-conservative accounting information",2009,"International Journal of Accounting","44","3",,"219","238",,23,"10.1016/j.intacc.2009.06.006","https://www.scopus.com/inward/record.uri?eid=2-s2.0-68049142961&doi=10.1016%2fj.intacc.2009.06.006&partnerID=40&md5=0108ce6395bc6ba7df1da27bd7700700",Article,"Final","",Scopus,2-s2.0-68049142961
"Lim, C.Y., Tan, P.M.S.","7403654533;22952460100;","Control divergence, timeliness in loss recognition, and the role of auditor specialization: evidence from around the world",2009,"Journal of Accounting, Auditing and Finance","24","2",,"295","332",,15,"10.1177/0148558X0902400207","https://www.scopus.com/inward/record.uri?eid=2-s2.0-67649544101&doi=10.1177%2f0148558X0902400207&partnerID=40&md5=95427aeacf28a75e522ecfca4b79cf71",Article,"Final","",Scopus,2-s2.0-67649544101
"Luo, J., Li, Y.-X., Wang, Y.","55482607200;27171975400;56796189300;","Independent director, earnings conservatism, investments opportunity-empirical evidence from Chinese listed companies",2008,"2008 International Conference on Management Science and Engineering 15th Annual Conference Proceedings, ICMSE",,,"4668968","549","557",,,"10.1109/ICMSE.2008.4668968","https://www.scopus.com/inward/record.uri?eid=2-s2.0-57649220774&doi=10.1109%2fICMSE.2008.4668968&partnerID=40&md5=94166cb81fa1eed6422e4c50fa5d87b9",Conference Paper,"Final","",Scopus,2-s2.0-57649220774
"Kim, B.H.","56125099300;","Conservatism and the asymmetric timeliness of earnings in Korean stock market: Based on board composition",2008,"Asia-Pacific Journal of Financial Studies","37","5",,"841","876",,1,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84863025533&partnerID=40&md5=07ee90da6b452aa805cca288af51725f",Article,"Final","",Scopus,2-s2.0-84863025533
"Ball, R.","24371709600;","What is the actual economic role of financial reporting?",2008,"Accounting Horizons","22","4",,"427","432",,31,"10.2308/acch.2008.22.4.427","https://www.scopus.com/inward/record.uri?eid=2-s2.0-71949084951&doi=10.2308%2facch.2008.22.4.427&partnerID=40&md5=d98a1624b738ff45f36b28e0b1d7d3a6",Article,"Final","",Scopus,2-s2.0-71949084951
"Cunningham, L.A.","7101746761;","Redis covering board expertise: Legal implications of the empirical literature",2008,"University of Cincinnati Law Review","77","2",,"465","499",,12,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-67249087938&partnerID=40&md5=658e0414c3f2094aa6146676f2083f62",Review,"Final","",Scopus,2-s2.0-67249087938
"Moehrle, S.R., Reynolds-Moehrle, J.A., Stuerke, P.","6508146316;6506797172;9272651400;","Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the academic literature (2005-2006)",2008,"Research in Accounting Regulation","20","C",,"219","266",,4,"10.1016/S1052-0457(07)00213-5","https://www.scopus.com/inward/record.uri?eid=2-s2.0-65249176365&doi=10.1016%2fS1052-0457%2807%2900213-5&partnerID=40&md5=e05d58d68681dd772ab6a8598c2ea8f8",Review,"Final","",Scopus,2-s2.0-65249176365
"Zhou, J.","55723371900;","Financial reporting after the Sarbanes-Oxley Act: Conservative or less earnings management?",2008,"Research in Accounting Regulation","20","C",,"187","192",,21,"10.1016/S1052-0457(07)00210-X","https://www.scopus.com/inward/record.uri?eid=2-s2.0-65249156058&doi=10.1016%2fS1052-0457%2807%2900210-X&partnerID=40&md5=af91be5294b73d242a0d1501f2006bf7",Review,"Final","",Scopus,2-s2.0-65249156058
"Yang, M.-L., Wang, A.M.-L.","55793054800;26027694500;","Anomalies in earnings numbers and insider ownership: Evidence from Taiwan",2008,"Asia Pacific Management Review","13","4",,"667","681",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-61349142506&partnerID=40&md5=1a6d9a37a0fb31f2730e1bb362d38ce8",Article,"Final","",Scopus,2-s2.0-61349142506
"He, H., El-Masry, E.-H., Wu, Y.","55214943600;35616120100;14017036300;","Accounting conservatism of cross-listing firms in the pre- and post-Sarbanes Oxley periods",2008,"Advances in Accounting","24","2",,"237","242",,9,"10.1016/j.adiac.2008.08.004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-56549116390&doi=10.1016%2fj.adiac.2008.08.004&partnerID=40&md5=a49c82b3908354fef1d3a9c5407a8e49",Article,"Final","",Scopus,2-s2.0-56549116390
"Hanlon, M., Maydew, E.L., Shevlin, T.","7006788551;6601976107;6601990549;","An unintended consequence of book-tax conformity: A loss of earnings informativeness",2008,"Journal of Accounting and Economics","46","2-3",,"294","311",,93,"10.1016/j.jacceco.2008.09.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-56249146651&doi=10.1016%2fj.jacceco.2008.09.003&partnerID=40&md5=e1e3dcabf8dd61ff08c9e55fda51f2eb",Article,"Final","",Scopus,2-s2.0-56249146651
"Wittenberg-Moerman, R.","25222276200;","The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market",2008,"Journal of Accounting and Economics","46","2-3",,"240","260",,215,"10.1016/j.jacceco.2008.08.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-56249124205&doi=10.1016%2fj.jacceco.2008.08.001&partnerID=40&md5=0898439efb141dd96f9b309bb403dac9",Article,"Final","",Scopus,2-s2.0-56249124205
"Campbell, J.Y., Hilscher, J., Szilagyi, J.","16446204900;25642411000;52865031100;","In search of distress risk",2008,"Journal of Finance","63","6",,"2899","2939",,1018,"10.1111/j.1540-6261.2008.01416.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-55949096167&doi=10.1111%2fj.1540-6261.2008.01416.x&partnerID=40&md5=2558898ec9e5558eecccc80d705aa5d8",Article,"Final","All Open Access, Green",Scopus,2-s2.0-55949096167
"Lai, C., Taylor, S.L.","25626582800;55462787400;","Estimating and validating a firm-year-specific measure of conservatism: Australian evidence",2008,"Accounting and Finance","48","4",,"673","695",,19,"10.1111/j.1467-629X.2008.00270.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-54849410840&doi=10.1111%2fj.1467-629X.2008.00270.x&partnerID=40&md5=76461914078c3982c8236fe4dc92c414",Article,"Final","",Scopus,2-s2.0-54849410840
"James, K., How, J., Verhoeven, P.","23667521100;7006512757;6603426383;","Did the goodwill accounting standard impose material economic consequences on Australian acquirers?",2008,"Accounting and Finance","48","4",,"625","647",,8,"10.1111/j.1467-629X.2007.00246.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-54849408189&doi=10.1111%2fj.1467-629X.2007.00246.x&partnerID=40&md5=0ba375fd7735bfd3012912e4c12684a9",Article,"Final","All Open Access, Green",Scopus,2-s2.0-54849408189
"Conover, C.M., Miller, R.E., Szakmary, A.","7102646902;55851944438;6601977446;","The timeliness of accounting disclosures in international security markets",2008,"International Review of Financial Analysis","17","5",,"849","869",,30,"10.1016/j.irfa.2007.07.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-54849407569&doi=10.1016%2fj.irfa.2007.07.002&partnerID=40&md5=2129b87ecf60d8f3be22632a148dac37",Article,"Final","",Scopus,2-s2.0-54849407569
"Ball, R., Shivakumar, L.","24371709600;6602461206;","How much new information is there in earnings?",2008,"Journal of Accounting Research","46","5",,"975","1016",,173,"10.1111/j.1475-679X.2008.00299.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-54249146139&doi=10.1111%2fj.1475-679X.2008.00299.x&partnerID=40&md5=e4d588a3c1cf41c496b70300dc3138f7",Article,"Final","",Scopus,2-s2.0-54249146139
"Hemmer, T., Labro, E.","6603506996;56553304000;","On the optimal relation between the properties of managerial and financial reporting systems",2008,"Journal of Accounting Research","46","5",,"1209","1240",,69,"10.1111/j.1475-679X.2008.00303.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-54249141091&doi=10.1111%2fj.1475-679X.2008.00303.x&partnerID=40&md5=5566bfd11d01277d768cc55a2966823c",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-54249141091
"Suijs, J.","6603269075;","On the value relevance of asymmetric financial reporting policies",2008,"Journal of Accounting Research","46","5",,"1297","1321",,42,"10.1111/j.1475-679X.2008.00309.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-54249085022&doi=10.1111%2fj.1475-679X.2008.00309.x&partnerID=40&md5=ea05a8debf5e51d4c46b58f18557b764",Article,"Final","",Scopus,2-s2.0-54249085022
"Habib, A., Hossain, M.","8524353500;9272462500;","Do managers manage earnings to 'just meet or beat' analyst forecasts?. Evidence from Australia",2008,"Journal of International Accounting, Auditing and Taxation","17","2",,"79","91",,17,"10.1016/j.intaccaudtax.2008.07.004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-56349090014&doi=10.1016%2fj.intaccaudtax.2008.07.004&partnerID=40&md5=10dfc95e06da74dcf6e988e707c96ac4",Article,"Final","",Scopus,2-s2.0-56349090014
"Ding, Y., Richard, J., Stolowy, H.","7404136394;8621727300;9634714900;","Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model",2008,"Accounting, Organizations and Society","33","7-8",,"718","755",,57,"10.1016/j.aos.2007.07.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-54049145180&doi=10.1016%2fj.aos.2007.07.002&partnerID=40&md5=3b9fed12694979735b964e20ad58bf95",Article,"Final","All Open Access, Green",Scopus,2-s2.0-54049145180
"Zhang, B., Emanuel, D.","57191049861;24278426200;","The provision of non-audit services and earnings conservatism: Do New Zealand auditors compromise their independence?",2008,"Accounting Research Journal","21","2",,"195","221",,11,"10.1108/10309610810905953","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84986170671&doi=10.1108%2f10309610810905953&partnerID=40&md5=b85d1a3935cd929fab5d0cad12cc8c33",Article,"Final","",Scopus,2-s2.0-84986170671
"Choi, B., Jung, K.","36571412000;7402479697;","Analyst following, institutional investors and pricing of future earnings: Evidence from Korea",2008,"Journal of International Financial Management and Accounting","19","3",,"261","286",,3,"10.1111/j.1467-646X.2008.01024.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-51949095495&doi=10.1111%2fj.1467-646X.2008.01024.x&partnerID=40&md5=7ee4b49e0b3793a718dd4caf2c531c2c",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-51949095495
"Hirst, D.E., Koonce, L., Venkataraman, S.","7005606314;6602258925;25029295900;","Management earnings forecasts: A review and framework",2008,"Accounting Horizons","22","3",,"315","338",,307,"10.2308/acch.2008.22.3.315","https://www.scopus.com/inward/record.uri?eid=2-s2.0-52649103041&doi=10.2308%2facch.2008.22.3.315&partnerID=40&md5=0cf1eb7e28bd52732a92aadb0bb22bdf",Article,"Final","",Scopus,2-s2.0-52649103041
"Jiang, G., Wang, H.","36239945100;7501750779;","Should earnings thresholds be used as delisting criteria in stock market?",2008,"Journal of Accounting and Public Policy","27","5",,"409","419",,83,"10.1016/j.jaccpubpol.2008.07.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-50649125778&doi=10.1016%2fj.jaccpubpol.2008.07.002&partnerID=40&md5=9710e7f7f198beb4ab9cfeaea83437aa",Article,"Final","",Scopus,2-s2.0-50649125778
"Jayaraman, S.","51963903800;","Earnings volatility, cash flow volatility, and informed trading",2008,"Journal of Accounting Research","46","4",,"809","851",,92,"10.1111/j.1475-679X.2008.00293.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-48249092685&doi=10.1111%2fj.1475-679X.2008.00293.x&partnerID=40&md5=be497b78e3dcaae7cf5740b01282c39a",Article,"Final","All Open Access, Green",Scopus,2-s2.0-48249092685
"Monahan, S.J.","6701503900;","Discussion of ""is financial reporting shaped by equity markets or debt markets? An international study of timeliness and conservatism""",2008,"Review of Accounting Studies","13","2-3",,"206","215",,1,"10.1007/s11142-008-9069-0","https://www.scopus.com/inward/record.uri?eid=2-s2.0-44449157082&doi=10.1007%2fs11142-008-9069-0&partnerID=40&md5=c8f1c383b3bdecd60e618037208b583e",Article,"Final","",Scopus,2-s2.0-44449157082
"Ball, R., Robin, A., Sadka, G.","24371709600;7101725768;15754915200;","Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism",2008,"Review of Accounting Studies","13","2-3",,"168","205",,265,"10.1007/s11142-007-9064-x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-44449105109&doi=10.1007%2fs11142-007-9064-x&partnerID=40&md5=7cd4dfe21d06b3636972df55a4261e9a",Article,"Final","All Open Access, Green",Scopus,2-s2.0-44449105109
"Dimitropoulos, P.E., Asteriou, D.","33367844800;56933495700;","Timeliness, conservatism and financial transparent firms under the Greek accounting setting",2008,"Review of Accounting and Finance","7","3",,"252","269",,6,"10.1108/14757700810898249","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84993016640&doi=10.1108%2f14757700810898249&partnerID=40&md5=b8478dc4cfa24c40541315936d997b88",Article,"Final","",Scopus,2-s2.0-84993016640
"Guay, W.R.","56069219500;","Conservative financial reporting, debt covenants, and the agency costs of debt",2008,"Journal of Accounting and Economics","45","2-3",,"175","180",,21,"10.1016/j.jacceco.2008.05.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-46049115250&doi=10.1016%2fj.jacceco.2008.05.001&partnerID=40&md5=ca6eb653a8bc729d620787375e5dc9ef",Article,"Final","All Open Access, Green",Scopus,2-s2.0-46049115250
"Bloomfield, R.","7005459727;","Discussion of ""Annual report readability, current earnings, and earnings persistence""",2008,"Journal of Accounting and Economics","45","2-3",,"248","252",,193,"10.1016/j.jacceco.2008.04.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-46049090364&doi=10.1016%2fj.jacceco.2008.04.002&partnerID=40&md5=35ade29a7e91814ac838a9607571a733",Article,"Final","",Scopus,2-s2.0-46049090364
"Danbolt, J., Rees, W.","6508011248;10141939900;","An experiment in fair value accounting: UK investment vehicles",2008,"European Accounting Review","17","2",,"271","303",,64,"10.1080/09638180701819865","https://www.scopus.com/inward/record.uri?eid=2-s2.0-47349118880&doi=10.1080%2f09638180701819865&partnerID=40&md5=f225a8c25dc0bd02f679f48d43a7b395",Article,"Final","All Open Access, Green",Scopus,2-s2.0-47349118880
"Raar, J.","20434672000;","A basic user utility preference to reduce uncertainty: A dissent to reporting and asset measurement",2008,"Critical Perspectives on Accounting","19","5",,"785","804",,2,"10.1016/j.cpa.2006.11.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-43849096851&doi=10.1016%2fj.cpa.2006.11.001&partnerID=40&md5=3c296be3693ec22c3da477667f4b0582",Article,"Final","",Scopus,2-s2.0-43849096851
"Reverte, C.","25226114800;","Institutional differences in EU countries and their relationship with earnings management differences: Implications for the pan-European stock market",2008,"Journal of Accounting &amp; Organizational Change","4","2",,"182","200",,9,"10.1108/18325910810878964","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84992925015&doi=10.1108%2f18325910810878964&partnerID=40&md5=9354f7488511819c9d3abfe218b460d4",Article,"Final","",Scopus,2-s2.0-84992925015
"Chandra, U., Ro, B.T.","55602920500;7004273469;","The role of revenue in firm valuation",2008,"Accounting Horizons","22","2",,"199","222",,50,"10.2308/acch.2008.22.2.199","https://www.scopus.com/inward/record.uri?eid=2-s2.0-46749090868&doi=10.2308%2facch.2008.22.2.199&partnerID=40&md5=698d57ca90a980f2286e3c766479bf02",Article,"Final","",Scopus,2-s2.0-46749090868
"Banghøj, J., Plenborg, T.","24278612500;7801656106;","Value relevance of voluntary disclosure in the annual report",2008,"Accounting and Finance","48","2",,"159","180",,52,"10.1111/j.1467-629X.2007.00240.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-43649086970&doi=10.1111%2fj.1467-629X.2007.00240.x&partnerID=40&md5=047239e719b8a8d3f31901bed8682bbb",Article,"Final","All Open Access, Green",Scopus,2-s2.0-43649086970
"Francis, R.","57191796702;","Market valuation of accrual components",2008,"Review of Accounting and Finance","7","2",,"150","166",,,"10.1108/14757700810874128","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84993044184&doi=10.1108%2f14757700810874128&partnerID=40&md5=5c39076c06ca0e951db90f8e29c52617",Article,"Final","",Scopus,2-s2.0-84993044184
"Ball, R., Bushman, R.M., Vasvari, F.P.","56456741300;6603387885;23977204200;","The debt-contracting value of accounting information and loan syndicate structure",2008,"Journal of Accounting Research","46","2",,"247","287",,192,"10.1111/j.1475-679X.2008.00273.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-40749162781&doi=10.1111%2fj.1475-679X.2008.00273.x&partnerID=40&md5=b379f89a87e5ce738f810ec512c72838",Article,"Final","",Scopus,2-s2.0-40749162781
"Landajo, M., De Andrés, J., Lorca, P.","6507792393;57710663100;35750446200;","Measuring firm performance by using linear and non-parametric quantile regressions",2008,"Journal of the Royal Statistical Society. Series C: Applied Statistics","57","2",,"227","250",,17,"10.1111/j.1467-9876.2007.00610.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-43449134703&doi=10.1111%2fj.1467-9876.2007.00610.x&partnerID=40&md5=174167b40a5a16b2b02b33dee0ed288e",Article,"Final","",Scopus,2-s2.0-43449134703
"Garrod, N., Kosi, U., Valentincic, A.","6603223491;24076328000;6508319650;","Asset write-offs in the absence of agency problems",2008,"Journal of Business Finance and Accounting","35","3-4",,"307","330",,27,"10.1111/j.1468-5957.2008.02078.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-42449095813&doi=10.1111%2fj.1468-5957.2008.02078.x&partnerID=40&md5=f867c6360058f54fe16ab8f0666d932d",Article,"Final","",Scopus,2-s2.0-42449095813
"Zhao, Y., Chen, K.H.","37030237000;24075552300;","The influence of takeover protection on earnings management",2008,"Journal of Business Finance and Accounting","35","3-4",,"347","375",,29,"10.1111/j.1468-5957.2008.02081.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-42449090985&doi=10.1111%2fj.1468-5957.2008.02081.x&partnerID=40&md5=735fec70254797d159698dc797e1de33",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-42449090985
"Barron, O.E., Byard, D., Yu, Y.","7004531203;22984377800;55731452400;","Earnings surprises that motivate analysts to reduce average forecast error",2008,"Accounting Review","83","2",,"303","325",,51,"10.2308/accr.2008.83.2.303","https://www.scopus.com/inward/record.uri?eid=2-s2.0-41949112013&doi=10.2308%2faccr.2008.83.2.303&partnerID=40&md5=3a35da6822a2bdf6a8f827d8d7031dae",Article,"Final","",Scopus,2-s2.0-41949112013
"LaFond, R., Watts, R.L.","6603910663;7401740851;","The information role of conservatism",2008,"Accounting Review","83","2",,"447","478",,535,"10.2308/accr.2008.83.2.447","https://www.scopus.com/inward/record.uri?eid=2-s2.0-41949100856&doi=10.2308%2faccr.2008.83.2.447&partnerID=40&md5=96f4716ceeb87f2ca3ac771476e7ff2c",Article,"Final","",Scopus,2-s2.0-41949100856
"Jenkins, D.S., Velury, U.","7401557919;6506400970;","Does auditor tenure influence the reporting of conservative earnings?",2008,"Journal of Accounting and Public Policy","27","2",,"115","132",,77,"10.1016/j.jaccpubpol.2008.01.005","https://www.scopus.com/inward/record.uri?eid=2-s2.0-40249107428&doi=10.1016%2fj.jaccpubpol.2008.01.005&partnerID=40&md5=f2f7089ee9f47db9dee614ec1e31765f",Article,"Final","",Scopus,2-s2.0-40249107428
"Zhang, J.","55870904000;","The contracting benefits of accounting conservatism to lenders and borrowers",2008,"Journal of Accounting and Economics","45","1",,"27","54",,435,"10.1016/j.jacceco.2007.06.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-38849108004&doi=10.1016%2fj.jacceco.2007.06.002&partnerID=40&md5=42904ef21a331eb7284909d5757af66a",Article,"Final","",Scopus,2-s2.0-38849108004
"Krishnan, G.V., Parsons, L.M.","26660408200;12804596400;","Getting to the bottom line: An exploration of gender and earnings quality",2008,"Journal of Business Ethics","78","1-2",,"65","76",,297,"10.1007/s10551-006-9314-z","https://www.scopus.com/inward/record.uri?eid=2-s2.0-38349180534&doi=10.1007%2fs10551-006-9314-z&partnerID=40&md5=33720c075b0e7bd43839a502193eb125",Conference Paper,"Final","",Scopus,2-s2.0-38349180534
"Lafond, R., Roychowdhury, S.","6603910663;56235306100;","Managerial ownership and accounting conservatism",2008,"Journal of Accounting Research","46","1",,"101","135",,342,"10.1111/j.1475-679X.2008.00268.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-38349053804&doi=10.1111%2fj.1475-679X.2008.00268.x&partnerID=40&md5=e0454380b2757a4ff44c57baebe84b4f",Article,"Final","",Scopus,2-s2.0-38349053804
"Ozgur Demirtas, K., Burak Güner, A.","14321057300;23568232000;","Can overreaction explain part of the size premium?",2008,"International Journal of Revenue Management","2","3",,"234","253",,2,"10.1504/IJRM.2008.020623","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84952959648&doi=10.1504%2fIJRM.2008.020623&partnerID=40&md5=b60e81ea4a3effef15b8ff3fe7275cca",Article,"Final","",Scopus,2-s2.0-84952959648
"Kung, F.-H., Ting, C.-W., James, K.","35772443800;58390213200;23667521100;","Accounting conservatism in Greater China: The influence of institutions and incentives",2008,"Asian Review of Accounting","16","2",,"134","148",,5,"10.1108/13217340810889933","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84909985379&doi=10.1108%2f13217340810889933&partnerID=40&md5=67a0e04a84689b72ceab420f3eda2bb1",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84909985379
"Hellman, N.","18133323600;","Accounting conservatism under ifrs",2008,"Accounting in Europe","5","2",,"71","100",,35,"10.1080/17449480802510492","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84889586017&doi=10.1080%2f17449480802510492&partnerID=40&md5=46befc75be16141393659b29618cf4df",Article,"Final","",Scopus,2-s2.0-84889586017
"Mohd Ali, S., Mohd Salleh, N., Hassan, M.S.","55092373300;55087964800;25926413300;","Ownership structure and earnings management in Malaysian listed companies: The size effect",2008,"Asian Journal of Business and Accounting","1","2",,"89","116",,61,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-84858199252&partnerID=40&md5=c2318325bbc82c79cc67f7222c20d4fa",Article,"Final","",Scopus,2-s2.0-84858199252
"Paulo, E., Antunes, M.T.P., Formigoni, H.","35788335600;35785816400;54950097300;","Accounting conservatism in brazilian publicly-quoted and private companies [Conservadorismo contábil nas companhias abertas e fechadas brasileiras]",2008,"RAE Revista de Administracao de Empresas","48","3",,"46","50",,5,"10.1590/S0034-75902008000300005","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84856584595&doi=10.1590%2fS0034-75902008000300005&partnerID=40&md5=8d1ab9e14e0786c841ad9ce1f9c3e288",Article,"Final","All Open Access, Gold, Green",Scopus,2-s2.0-84856584595
"Sánchez, R.I., Fuentes, F.P.","36127983400;36127400700;","Persistence in accounting profit and its coponents: Implications from the measurement of accruals [Persistencia del resultado contable y sus componentes: Implicaciones de la medida de ajustes por devengo]",2008,"Revista Espanola de Financiacion y Contabilidad","37","137",,"33","61",,6,"10.1080/02102412.2008.10779638","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77953795311&doi=10.1080%2f02102412.2008.10779638&partnerID=40&md5=11b435663ff3b1b6f2576ffe02109fb5",Article,"Final","",Scopus,2-s2.0-77953795311
"Tapia, B.A., Fernández, M.T.T., Suárez, J.L.F.","57194046361;36661416600;58334910000;","Determinants of OECD commercial banks' residual profitability [Factores determinantes de la rentabilidad anormal de los bancos de la ocde]",2008,"Revista Espanola de Financiacion y Contabilidad","37","139",,"469","499",,2,"10.1080/02102412.2008.10779651","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77953778684&doi=10.1080%2f02102412.2008.10779651&partnerID=40&md5=ebeb718a35ac964b2bfcc75501381de0",Article,"Final","",Scopus,2-s2.0-77953778684
"Lara, J.M.G., Torres, J.A.R., Veira, P.J.V.","57193099648;56397008400;52564794600;","Conservatism of earnings reported under international accounting standards: A comparative study",2008,"Revista Espanola de Financiacion y Contabilidad","37","138",,"197","210",,20,"10.1080/02102412.2008.10779642","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77953751866&doi=10.1080%2f02102412.2008.10779642&partnerID=40&md5=de7611dbbb2e82345a533b92fb5235a7",Article,"Final","All Open Access, Green",Scopus,2-s2.0-77953751866
"Misund, B., Asche, F., Osmundsen, P.","14043880400;55904477400;7003872850;","Industry upheaval and valuation: Empirical evidence from the international oil and gas industry",2008,"International Journal of Accounting","43","4",,"398","424",,20,"10.1016/j.intacc.2008.09.007","https://www.scopus.com/inward/record.uri?eid=2-s2.0-56449107066&doi=10.1016%2fj.intacc.2008.09.007&partnerID=40&md5=8d8d3efda471f2a7e85a9ceb9a927023",Article,"Final","",Scopus,2-s2.0-56449107066
"Chung, H., Wynnb, J.P.","55947213800;25651268100;","Managerial legal liability coverage and earnings conservatism",2008,"Journal of Accounting and Economics","46","1",,"135","153",,112,"10.1016/j.jacceco.2008.03.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-56349137096&doi=10.1016%2fj.jacceco.2008.03.002&partnerID=40&md5=bb0225d8f8244ad8b56f843e3bb942ae",Article,"Final","",Scopus,2-s2.0-56349137096
"Langberg, N., Sivaramakrishnan, K.","23469738600;7004735150;","Voluntary disclosures and information production by analysts",2008,"Journal of Accounting and Economics","46","1",,"78","100",,32,"10.1016/j.jacceco.2007.11.004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-56349094236&doi=10.1016%2fj.jacceco.2007.11.004&partnerID=40&md5=ea182baf50a91f3f817f044b8b3fd0d3",Article,"Final","",Scopus,2-s2.0-56349094236
"Melendrez, K.D., Schwartz Jr., W.C., Trombley, M.A.","23492951400;7201885379;6602867682;","Cash flow and accrual surprises: Persistence and return implications",2008,"Journal of Accounting, Auditing and Finance","23","4",,"573","592",,13,"10.1177/0148558X0802300407","https://www.scopus.com/inward/record.uri?eid=2-s2.0-54149102821&doi=10.1177%2f0148558X0802300407&partnerID=40&md5=e863978664ebc243b2c43366605f9ce6",Article,"Final","",Scopus,2-s2.0-54149102821
"Bagaeva, A., Kallunki, J.-P., Silvola, H.","24831713000;6603664375;24462812100;","Can investors rely on the quality of earnings figures published by listed and non-listed Russian firms?",2008,"International Journal of Accounting, Auditing and Performance Evaluation","5","1",,"30","49",,2,"10.1504/IJAAPE.2008.020192","https://www.scopus.com/inward/record.uri?eid=2-s2.0-52149117434&doi=10.1504%2fIJAAPE.2008.020192&partnerID=40&md5=d7b532106c8080145952e4af364a60bd",Article,"Final","",Scopus,2-s2.0-52149117434
"Krishnan, G.V., Visvanathan, G.","26660408200;15752397300;","Does the SOX definition of an accounting expert matter? The association between Audit committee directors' accounting expertise and accounting conservatism",2008,"Contemporary Accounting Research","25","3",,"827","858",,353,"10.1506/car.25.3.7","https://www.scopus.com/inward/record.uri?eid=2-s2.0-51949114354&doi=10.1506%2fcar.25.3.7&partnerID=40&md5=4551317ce5fc36c0217f65fba75ba730",Article,"Final","",Scopus,2-s2.0-51949114354
"Salterio, S.E.","6602955678;","A strategy for dealing with financial reporting fraud: Fewer mandates, more auditing",2008,"Accounting Perspectives","7","2",,"111","122",,5,"10.1506/ap.7.2.3","https://www.scopus.com/inward/record.uri?eid=2-s2.0-48249144605&doi=10.1506%2fap.7.2.3&partnerID=40&md5=8d6ddcb454933ed345a818b32ccd398f",Article,"Final","",Scopus,2-s2.0-48249144605
"Francis, J.R., Wang, D.","7201708540;55653458800;","The joint effect of investor protection and big 4 audits on earnings quality around the world",2008,"Contemporary Accounting Research","25","1",,"157","191",,640,"10.1506/car.25.1.6","https://www.scopus.com/inward/record.uri?eid=2-s2.0-41449103776&doi=10.1506%2fcar.25.1.6&partnerID=40&md5=458953ce99585a665039e452d1e42268",Article,"Final","",Scopus,2-s2.0-41449103776
"Haw, I.-M., Qi, D., Wu, W.","6506631464;7102278263;7407078790;","The economic consequence of voluntary auditing",2008,"Journal of Accounting, Auditing and Finance","23","1",,"63","93",,16,"10.1177/0148558X0802300105","https://www.scopus.com/inward/record.uri?eid=2-s2.0-39049131791&doi=10.1177%2f0148558X0802300105&partnerID=40&md5=bb3cdbf9e22fc7bddef5e840fa81db9d",Article,"Final","",Scopus,2-s2.0-39049131791
"wu, H., Fargher, N.","56130115900;15032257300;","Components of Accruals, Losses and Future Profitability",2007,"Accounting Research Journal","20","2",,"96","110",,3,"10.1108/10309610780000695","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84992969964&doi=10.1108%2f10309610780000695&partnerID=40&md5=6797a731b457bf39abaebced9c753f76",Article,"Final","",Scopus,2-s2.0-84992969964
"Waymire, G.B., Basu, S.","6602282786;7403656354;","Accounting is an evolved economic institution",2007,"Foundations and Trends in Accounting","2","1-2",,"1","174",,56,"10.1561/1400000011","https://www.scopus.com/inward/record.uri?eid=2-s2.0-69249243396&doi=10.1561%2f1400000011&partnerID=40&md5=1310c7c20621fb9f9923aa726e02c74c",Review,"Final","",Scopus,2-s2.0-69249243396
"Soderstrom, N.S., Sun, K.J.","7003594471;56927410700;","IFRS adoption and accounting quality: A review",2007,"European Accounting Review","16","4",,"675","702",,404,"10.1080/09638180701706732","https://www.scopus.com/inward/record.uri?eid=2-s2.0-37549038651&doi=10.1080%2f09638180701706732&partnerID=40&md5=296d4c8f2ada1331da9884ddc4f7450e",Review,"Final","",Scopus,2-s2.0-37549038651
"Oswald, D.R., Zarowin, P.","23489958100;6508297725;","Capitalization of R&amp;D and the informativeness of stock prices",2007,"European Accounting Review","16","4",,"703","726",,98,"10.1080/09638180701706815","https://www.scopus.com/inward/record.uri?eid=2-s2.0-37549030519&doi=10.1080%2f09638180701706815&partnerID=40&md5=fc682b42ed49c27d6426c367c07a59b5",Article,"Final","",Scopus,2-s2.0-37549030519
"Lara, J.M.G., Osma, B.G., Penalva, F.","57193099648;57207913782;23393917900;","Board of directors' characteristics and conditional accounting conservatism: Spanish evidence",2007,"European Accounting Review","16","4",,"727","755",,101,"10.1080/09638180701706922","https://www.scopus.com/inward/record.uri?eid=2-s2.0-37549009537&doi=10.1080%2f09638180701706922&partnerID=40&md5=98aff3b2669116c24a639b9b053e48e2",Article,"Final","All Open Access, Green",Scopus,2-s2.0-37549009537
"Wagenhofer, A., Dücker, H.","7801339839;23060175300;","Die Messung von ""Earnings""-Qualität",2007,"Journal fur Betriebswirtschaft","57","3-4",,"263","297",,9,"10.1007/s11301-007-0028-9","https://www.scopus.com/inward/record.uri?eid=2-s2.0-37049016290&doi=10.1007%2fs11301-007-0028-9&partnerID=40&md5=1ef0a435075876d5c8664eba52a0dff8",Article,"Final","",Scopus,2-s2.0-37049016290
"Brimble, M., Hodgson, A.","57196740199;7101639289;","On the intertemporal value relevance of conventional financial accounting in Australia",2007,"Accounting and Finance","47","4",,"599","622",,30,"10.1111/j.1467-629X.2007.00241.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-36949037746&doi=10.1111%2fj.1467-629X.2007.00241.x&partnerID=40&md5=c36a0c93116146ed0fba4d6ec6499677",Article,"Final","",Scopus,2-s2.0-36949037746
"Beaver, W.H., McNichols, M.F., Nelson, K.K.","7006953200;6602896192;7403228033;","An alternative interpretation of the discontinuity in earnings distributions",2007,"Review of Accounting Studies","12","4",,"525","556",,91,"10.1007/s11142-007-9053-0","https://www.scopus.com/inward/record.uri?eid=2-s2.0-34748912964&doi=10.1007%2fs11142-007-9053-0&partnerID=40&md5=2f5ea276edba5f0fe98ccc28782fbaea",Article,"Final","",Scopus,2-s2.0-34748912964
"Hung, M., Subramanyam, K.R.","7202454362;7004055536;","Financial statement effects of adopting international accounting standards: The case of Germany",2007,"Review of Accounting Studies","12","4",,"623","657",,358,"10.1007/s11142-007-9049-9","https://www.scopus.com/inward/record.uri?eid=2-s2.0-34748911747&doi=10.1007%2fs11142-007-9049-9&partnerID=40&md5=03609dfb696d61201fe000c62607d927",Article,"Final","",Scopus,2-s2.0-34748911747
"Ali Ahmed, H.J.","6508304458;","Asymmetric recognition of good and bad news at Malaysian capital market: A pre and crisis analysis",2007,"European Journal of Economics, Finance and Administrative Sciences",,"9",,"15","20",,,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-37549037065&partnerID=40&md5=cb3fe0d9aba25bcd6ab9d3494609aab0",Article,"Final","",Scopus,2-s2.0-37549037065
"Espinosa, M., Trombetta, M.","25639779400;55334212600;","Disclosure interactions and the cost of equity capital: Evidence from the Spanish continuous market",2007,"Journal of Business Finance and Accounting","34","9-10",,"1371","1392",,57,"10.1111/j.1468-5957.2007.02064.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-36849062705&doi=10.1111%2fj.1468-5957.2007.02064.x&partnerID=40&md5=d1a2053363c36fa673a0fc66f384e075",Article,"Final","All Open Access, Green",Scopus,2-s2.0-36849062705
"Ewing, B.T., Thompson, M.A.","7005781888;7404621572;","Asymmetric mean reversion in corporate profits",2007,"Applied Economics Letters","14","13",,"935","938",,4,"10.1080/13504850600706271","https://www.scopus.com/inward/record.uri?eid=2-s2.0-35349019989&doi=10.1080%2f13504850600706271&partnerID=40&md5=cff839c9eab36982e02f77d9868cb388",Article,"Final","",Scopus,2-s2.0-35349019989
"Choi, W.","55732415500;","Bank relationships and the value relevance of the income statement: Evidence from income-statement conservatism",2007,"Journal of Business Finance and Accounting","34","7-8",,"1051","1072",,27,"10.1111/j.1468-5957.2007.02023.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-35148836011&doi=10.1111%2fj.1468-5957.2007.02023.x&partnerID=40&md5=78267036994f518fd4b47702419c930d",Article,"Final","",Scopus,2-s2.0-35148836011
"Gu, Z.","8415408300;","Across-sample incomparability of R2s and additional evidence on value relevance changes over time",2007,"Journal of Business Finance and Accounting","34","7-8",,"1073","1098",,54,"10.1111/j.1468-5957.2007.02044.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-35148815979&doi=10.1111%2fj.1468-5957.2007.02044.x&partnerID=40&md5=d57a8e7c50b114e9f91e0f12b5f5f64c",Article,"Final","",Scopus,2-s2.0-35148815979
"Balkrishna, H., Coulton, J.J., Taylor, S.L.","21738946600;11940665900;55462787400;","Accounting losses and earnings conservatism: Evidence from Australian Generally Accepted Accounting Principles",2007,"Accounting and Finance","47","3",,"381","400",,39,"10.1111/j.1467-629X.2007.00218.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-34548605365&doi=10.1111%2fj.1467-629X.2007.00218.x&partnerID=40&md5=c005108d8960a29dc5a802cbdee2a653",Article,"Final","",Scopus,2-s2.0-34548605365
"Shivakumar, L.","6602461206;","Aggregate earnings, stock market returns and macroeconomic activity: A discussion of 'does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance'",2007,"Journal of Accounting and Economics","44","1-2",,"64","73",,41,"10.1016/j.jacceco.2006.12.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-34547131557&doi=10.1016%2fj.jacceco.2006.12.001&partnerID=40&md5=71dfabf06b5b38ec0ba339710de682ca",Article,"Final","",Scopus,2-s2.0-34547131557
"Roychowdhury, S., Watts, R.L.","56235306100;7401740851;","Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting",2007,"Journal of Accounting and Economics","44","1-2",,"2","31",,281,"10.1016/j.jacceco.2006.12.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-34547128361&doi=10.1016%2fj.jacceco.2006.12.003&partnerID=40&md5=8891f9043e595e491eb7746370a92a2a",Article,"Final","",Scopus,2-s2.0-34547128361
"Cohen, D.A., Hann, R.N., Ogneva, M.","55453554000;8347559900;16316639200;","Another look at GAAP versus the Street: An empirical assessment of measurement error bias",2007,"Review of Accounting Studies","12","2-3",,"271","303",,29,"10.1007/s11142-007-9029-0","https://www.scopus.com/inward/record.uri?eid=2-s2.0-34249869545&doi=10.1007%2fs11142-007-9029-0&partnerID=40&md5=3273e65f5497adb053a4897f60d57c83",Conference Paper,"Final","All Open Access, Green",Scopus,2-s2.0-34249869545
"Woo Jeong, S., Kim, J., Yoon, S.","57191769932;14054347200;55479249400;","Assigned Auditors and Market Valuation: Korean Evidence",2007,"Accounting Research Journal","20","1",,"37","46",,5,"10.1108/10309610780000688","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84992975012&doi=10.1108%2f10309610780000688&partnerID=40&md5=301b1e95409976b75791367c02f29af9",Article,"Final","",Scopus,2-s2.0-84992975012
"Ahmed, A.S., Duellman, S.","55316235400;16315414100;","Accounting conservatism and board of director characteristics: An empirical analysis",2007,"Journal of Accounting and Economics","43","2-3",,"411","437",,435,"10.1016/j.jacceco.2007.01.005","https://www.scopus.com/inward/record.uri?eid=2-s2.0-34249071402&doi=10.1016%2fj.jacceco.2007.01.005&partnerID=40&md5=1ab0fd3c818a93db0ce505ae082e803b",Article,"Final","",Scopus,2-s2.0-34249071402
"Butler, M., Kraft, A., Weiss, I.S.","55423002700;22733935400;7102744163;","The effect of reporting frequency on the timeliness of earnings: The cases of voluntary and mandatory interim reports",2007,"Journal of Accounting and Economics","43","2-3",,"181","217",,93,"10.1016/j.jacceco.2007.02.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-34249052289&doi=10.1016%2fj.jacceco.2007.02.001&partnerID=40&md5=2922c315ffb8b6130b3314c58112adcc",Article,"Final","",Scopus,2-s2.0-34249052289
"Bae, K.-H., Jeong, S.W.","7102682064;8668088600;","The value-relevance of earnings and book value, ownership structure, and business group affiliation: Evidence from Korean business groups",2007,"Journal of Business Finance and Accounting","34","5-6",,"740","766",,73,"10.1111/j.1468-5957.2007.02017.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-34547354854&doi=10.1111%2fj.1468-5957.2007.02017.x&partnerID=40&md5=baf1a52d73fec57ce23dcab238cf4072",Article,"Final","",Scopus,2-s2.0-34547354854
"Pae, J.","8575544300;","Unexpected accruals and conditional accounting conservatism",2007,"Journal of Business Finance and Accounting","34","5-6",,"681","704",,25,"10.1111/j.1468-5957.2007.02018.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-34547250778&doi=10.1111%2fj.1468-5957.2007.02018.x&partnerID=40&md5=a69286b7d06767aa07137e44d15322f1",Article,"Final","",Scopus,2-s2.0-34547250778
"Su, S.Y.S.","16317993200;","Optimal smoothing of profit via overhead allocation",2007,"Abacus","43","2",,"136","155",,6,"10.1111/j.1467-6281.2007.00223.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-34249009024&doi=10.1111%2fj.1467-6281.2007.00223.x&partnerID=40&md5=03c6e4a578bc1af3ba5593d84cf0ae11",Article,"Final","",Scopus,2-s2.0-34249009024
"Qiang, X.","54582661700;","The effects of contracting, litigation, regulation, and tax costs on conditional and unconditional conservatism: Cross-sectional evidence at the firm level",2007,"Accounting Review","82","3",,"759","796",,155,"10.2308/accr.2007.82.3.759","https://www.scopus.com/inward/record.uri?eid=2-s2.0-34250709054&doi=10.2308%2faccr.2007.82.3.759&partnerID=40&md5=39c804835704b2824264f5afc5e30ca5",Article,"Final","",Scopus,2-s2.0-34250709054
"Koh, P.-S.","14070233900;","Institutional investor type, earnings management and benchmark beaters",2007,"Journal of Accounting and Public Policy","26","3",,"267","299",,156,"10.1016/j.jaccpubpol.2006.10.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-34248326059&doi=10.1016%2fj.jaccpubpol.2006.10.001&partnerID=40&md5=a2e9e10ce8e1e341d2b997af03259b9b",Article,"Final","",Scopus,2-s2.0-34248326059
"Shivakumar, L.","6602461206;","Discussion of information uncertainty and post-earnings-announcement-drift",2007,"Journal of Business Finance and Accounting","34","3-4",,"434","438",,6,"10.1111/j.1468-5957.2007.02031.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-34249828689&doi=10.1111%2fj.1468-5957.2007.02031.x&partnerID=40&md5=d468f4cf79a4cee73ee73f9fb4611fdd",Article,"Final","",Scopus,2-s2.0-34249828689
"Dietrich, J.R., Muller III, K.A., Riedl, E.J.","57197700000;7403205189;6701659485;","Asymmetric timeliness tests of accounting conservatism",2007,"Review of Accounting Studies","12","1",,"95","124",,178,"10.1007/s11142-006-9023-y","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33947422528&doi=10.1007%2fs11142-006-9023-y&partnerID=40&md5=e94e66330556e1f7197a9c89f653fd21",Article,"Final","",Scopus,2-s2.0-33947422528
"Darrough, M., Ye, J.","6602529908;56562211900;","Valuation of loss firms in a knowledge-based economy",2007,"Review of Accounting Studies","12","1",,"61","93",,91,"10.1007/s11142-006-9022-z","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33947391755&doi=10.1007%2fs11142-006-9022-z&partnerID=40&md5=acdd62adc43fb6e8e10bc70792c49c96",Article,"Final","",Scopus,2-s2.0-33947391755
"Schreiner, A.","56000339500;","Equity valuation using multiples: An empirical investigation",2007,"Equity Valuation Using Multiples: An Empirical Investigation",,,,"1","170",,21,"10.1007/978-3-8350-9531-1","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84892354260&doi=10.1007%2f978-3-8350-9531-1&partnerID=40&md5=9a362ed4c231a5c2d3a05e9ccbdce346",Book,"Final","All Open Access, Green",Scopus,2-s2.0-84892354260
"Velury, U., Jenkins, D.S.","6506400970;7401557919;","The effect of institutional ownership on the reporting of conservative earnings",2007,"Corporate Ownership and Control","4","4 D",,"338","344",,,"10.22495/cocv4i4c3p1","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84888581356&doi=10.22495%2fcocv4i4c3p1&partnerID=40&md5=b234adf83f69f0831dc7cbe0757ca5b4",Article,"Final","All Open Access, Hybrid Gold, Green",Scopus,2-s2.0-84888581356
"Velra, P.J.V.","52564794600;","Convexity in price-earnings and price-equity relationships. Theorical basis and empirical euidence in Spain [Convexidad en la relatión precio-resultado y precio-fondos propios. Fiundamentos teóricos y evidencia empírica en el caso Español]",2007,"Revista Espanola de Financiacion y Contabilidad","36","134",,"261","290",,,"10.1080/02102412.2007.10779621","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77953770201&doi=10.1080%2f02102412.2007.10779621&partnerID=40&md5=1b0f8b722aa23a2c4f06bfdd02bb71d5",Article,"Final","",Scopus,2-s2.0-77953770201
"Brickner, D.R., Brown, C.A., Myring, M.","22950254800;55478116700;56422430500;","Using fundamental analysis of financial information to explain unexpected market behaviour",2007,"Global Business and Economics Review","9","4",,"366","380",,1,"10.1504/GBER.2007.015100","https://www.scopus.com/inward/record.uri?eid=2-s2.0-35649000859&doi=10.1504%2fGBER.2007.015100&partnerID=40&md5=c310a70d74281c0471349cffd780ac2f",Article,"Final","",Scopus,2-s2.0-35649000859
"Smith, M.J.","15037991000;","Accounting conservatism and real options",2007,"Journal of Accounting, Auditing and Finance","22","3",,"449","467",,9,"10.1177/0148558X0702200305","https://www.scopus.com/inward/record.uri?eid=2-s2.0-34547634034&doi=10.1177%2f0148558X0702200305&partnerID=40&md5=f816870ac9566af91e43351a9375792c",Review,"Final","",Scopus,2-s2.0-34547634034
"Jiang, G.","36239945100;","Stock performance and the mispricing of accruals",2007,"International Journal of Accounting","42","2",,"153","170",,9,"10.1016/j.intacc.2007.04.004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-34250026095&doi=10.1016%2fj.intacc.2007.04.004&partnerID=40&md5=10b20d5194782c289226013a13b3d75d",Article,"Final","",Scopus,2-s2.0-34250026095
"Van der Meulen, S., Gaeremynck, A., Willekens, M.","16445184700;6504794068;6602416679;","Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study",2007,"International Journal of Accounting","42","2",,"123","142",,59,"10.1016/j.intacc.2007.04.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-34249980869&doi=10.1016%2fj.intacc.2007.04.001&partnerID=40&md5=6a7a513e66105c2a23ced9b57591317a",Article,"Final","All Open Access, Green",Scopus,2-s2.0-34249980869
"Rajan, M.V., Reichelstein, S., Soliman, M.T.","7005852432;6602855585;7201885262;","Conservatism, growth, and return on investment",2007,"Review of Accounting Studies","12","2-3",,"325","370",,41,"10.1007/s11142-007-9035-2","https://www.scopus.com/inward/record.uri?eid=2-s2.0-34249883318&doi=10.1007%2fs11142-007-9035-2&partnerID=40&md5=0632a4d3d9da4acbae1e552936a5ef3b",Conference Paper,"Final","",Scopus,2-s2.0-34249883318
"Krishnan, G.V.","26660408200;","Did earnings conservatism increase for former andersen clients?",2007,"Journal of Accounting, Auditing and Finance","22","2",,"141","163",,40,"10.1177/0148558X0702200205","https://www.scopus.com/inward/record.uri?eid=2-s2.0-34247566989&doi=10.1177%2f0148558X0702200205&partnerID=40&md5=911e5c3d853fc18362692fddaab413fe",Article,"Final","All Open Access, Green",Scopus,2-s2.0-34247566989
"Chaney, P.K.","56963802700;","Discussion - Did earnings conservatism increase for former Andersen Clients?",2007,"Journal of Accounting, Auditing and Finance","22","2",,"165","174",,2,"10.1177/0148558X0702200206","https://www.scopus.com/inward/record.uri?eid=2-s2.0-34247556380&doi=10.1177%2f0148558X0702200206&partnerID=40&md5=3396c54a44862d358ae9dff207812832",Note,"Final","",Scopus,2-s2.0-34247556380
"Givoly, D., Hayn, C.K., Natarajan, A.","7801379738;6506830445;37022177700;","Measuring reporting conservatism",2007,"Accounting Review","82","1",,"65","106",,254,"10.2308/accr.2007.82.1.65","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33847763975&doi=10.2308%2faccr.2007.82.1.65&partnerID=40&md5=c60bd11c343910626419769090e3135f",Article,"Final","",Scopus,2-s2.0-33847763975
"Sadka, G.","15754915200;","Understanding stock price volatility: The role of earnings",2007,"Journal of Accounting Research","45","1",,"199","228",,39,"10.1111/j.1475-679X.2007.00230.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33846660841&doi=10.1111%2fj.1475-679X.2007.00230.x&partnerID=40&md5=f71080473c7f1be2d526c2e744b647af",Article,"Final","",Scopus,2-s2.0-33846660841
"Ruland, W., Shon, J., Zhou, P.","8937229300;26665058200;55065711900;","Effective controls for research in international accounting",2007,"Journal of Accounting and Public Policy","26","1",,"96","116",,28,"10.1016/j.jaccpubpol.2006.11.004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33846335229&doi=10.1016%2fj.jaccpubpol.2006.11.004&partnerID=40&md5=a68c65527bc6d786fa1a4bafc9c3898c",Article,"Final","",Scopus,2-s2.0-33846335229
"Chia, Y.M., Lapsley, I., Lee, H.-W.","12769770400;6603415001;15725740700;","Choice of auditors and earnings management during the Asian financial crisis",2007,"Managerial Auditing Journal","22","2",,"177","196",,69,"10.1108/02686900710718672","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33845640629&doi=10.1108%2f02686900710718672&partnerID=40&md5=b3b6578ab1d93ab53599627942b11c03",Article,"Final","",Scopus,2-s2.0-33845640629
"Francis, J., Olsson, P., Schipper, K.","23988714100;7102046372;6701461792;","Earnings quality",2006,"Foundations and Trends in Accounting","1","4",,"259","340",,95,"10.1561/1400000004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84868249053&doi=10.1561%2f1400000004&partnerID=40&md5=7ccfac89e1bce620e073eab6747c357c",Review,"Final","",Scopus,2-s2.0-84868249053
"Hodgson, A., Van Praag, B.","7101639289;15069746900;","Information trading by corporate insiders based on accounting accruals: Forecasting economic performance",2006,"Accounting and Finance","46","5",,"819","842",,16,"10.1111/j.1467-629x.2006.00206.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33751187125&doi=10.1111%2fj.1467-629x.2006.00206.x&partnerID=40&md5=3ca5d5a3e1b2aa6d0dc03d1b709ca67a",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-33751187125
"Weetman, P.","8531594200;","Discovering the 'international' in accounting and finance",2006,"British Accounting Review","38","4",,"351","370",,17,"10.1016/j.bar.2006.09.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33750958323&doi=10.1016%2fj.bar.2006.09.001&partnerID=40&md5=50a0e989f3365122a5ab2d301d567444",Article,"Final","",Scopus,2-s2.0-33750958323
"Ritter, A., Wells, P.","15069823200;55700938400;","Identifiable intangible asset disclosures, stock prices and future earnings",2006,"Accounting and Finance","46","5",,"843","863",,51,"10.1111/j.1467-629x.2006.00190.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33747465150&doi=10.1111%2fj.1467-629x.2006.00190.x&partnerID=40&md5=fbe8506c347f8614415841b6fcf846f6",Article,"Final","",Scopus,2-s2.0-33747465150
"McGee, R.W.","7101774272;","Corporate Governance in Russia: A Case Study of Timeliness of Financial Reporting in the Telecom Industry",2006,"International Finance Review","7",,,"365","390",,29,"10.1016/S1569-3767(06)07015-4","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33750864923&doi=10.1016%2fS1569-3767%2806%2907015-4&partnerID=40&md5=72b8abfb26bb6a86804142b475dbf6b4",Review,"Final","",Scopus,2-s2.0-33750864923
"Pukthuanthong, K.","14825851600;","Underwriter learning about unfamiliar firms: Evidence from the history of biotech IPOS",2006,"Journal of Financial Markets","9","4",,"366","407",,12,"10.1016/j.finmar.2006.05.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33749365539&doi=10.1016%2fj.finmar.2006.05.002&partnerID=40&md5=8460cb80b4cbd792d2592a94779b2851",Article,"Final","",Scopus,2-s2.0-33749365539
"Bedoházi, Z., Török, M.","14830177800;34467984500;","Conference on International Financial Reporting Standards",2006,"Acta Oeconomica","56","2",,"209","218",,,"10.1556/AOecon.56.2006.2.5","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33749506209&doi=10.1556%2fAOecon.56.2006.2.5&partnerID=40&md5=cc8e47523b5d9ccc62f0a363907d51c5",Conference Paper,"Final","",Scopus,2-s2.0-33749506209
"Sellhorn, T., Gornik-Tomaszewski, S.","14523660900;26531056600;","Implications of the 'IAS Regulation' for Research into the International Differences in Accounting Systems",2006,"Accounting in Europe","3","1",,"187","217",,37,"10.1080/09638180600920392","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84857223451&doi=10.1080%2f09638180600920392&partnerID=40&md5=8d2a55a9c8b92579bd72caff9cf037e0",Article,"Final","",Scopus,2-s2.0-84857223451
"Aisbitt, S.","24075474000;","Assessing the Effect of the Transition to IFRS on Equity: The Case of the FTSE 100",2006,"Accounting in Europe","3","1",,"117","133",,34,"10.1080/09638180600920293","https://www.scopus.com/inward/record.uri?eid=2-s2.0-71549138427&doi=10.1080%2f09638180600920293&partnerID=40&md5=f138e568902e3052c6ef9200b8208af9",Article,"Final","",Scopus,2-s2.0-71549138427
"Lang, M., Smith Raedy, J., Wilson, W.","7202006388;6506769037;24067847800;","Earnings management and cross listing: Are reconciled earnings comparable to US earnings?",2006,"Journal of Accounting and Economics","42","1-2",,"255","283",,403,"10.1016/j.jacceco.2006.04.005","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33746915153&doi=10.1016%2fj.jacceco.2006.04.005&partnerID=40&md5=e850f55a4537f0cef621c0c6e0619592",Article,"Final","All Open Access, Green",Scopus,2-s2.0-33746915153
"Bushman, R.M., Piotroski, J.D.","6603387885;6507517752;","Financial reporting incentives for conservative accounting: The influence of legal and political institutions",2006,"Journal of Accounting and Economics","42","1-2",,"107","148",,517,"10.1016/j.jacceco.2005.10.005","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33746890902&doi=10.1016%2fj.jacceco.2005.10.005&partnerID=40&md5=1ea55f1ab9f87d9cd43a35369180dae1",Article,"Final","",Scopus,2-s2.0-33746890902
"Leone, A.J., Wu, J.S., Zimmerman, J.L.","7102613643;37099355900;24375959700;","Asymmetric sensitivity of CEO cash compensation to stock returns",2006,"Journal of Accounting and Economics","42","1-2",,"167","192",,149,"10.1016/j.jacceco.2006.04.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33746882135&doi=10.1016%2fj.jacceco.2006.04.001&partnerID=40&md5=064c9fb67882440b6186b98b30020e3b",Article,"Final","",Scopus,2-s2.0-33746882135
"Burgstahler, D.C., Hail, L., Leuz, C.","6602754386;14021009400;6602397487;","The importance of reporting incentives: Earnings management in European private and public firms",2006,"Accounting Review","81","5",,"983","1016",,817,"10.2308/accr.2006.81.5.983","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33745588709&doi=10.2308%2faccr.2006.81.5.983&partnerID=40&md5=5250c651f6732af8d849f4055bd8363f",Review,"Final","",Scopus,2-s2.0-33745588709
"Grambovas, C.A., Giner, B., Christodoulou, D.","6508283307;14619377000;15019126600;","Earnings conservatism: Panel data evidence from the European Union and the United States",2006,"Abacus","42","3-4",,"354","378",,20,"10.1111/j.1467-6281.2006.00205.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33750024578&doi=10.1111%2fj.1467-6281.2006.00205.x&partnerID=40&md5=b904abb2209d2e7ac24b806ff778ca3a",Article,"Final","",Scopus,2-s2.0-33750024578
"Bradbury, M.","18933679600;","Discussion of Grambovas, Giner and Christodoulou",2006,"Abacus","42","3-4",,"379","387",,1,"10.1111/j.1467-6281.2006.00206.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33750018699&doi=10.1111%2fj.1467-6281.2006.00206.x&partnerID=40&md5=f54948548c2d1a566f91fa98bc3a92f4",Article,"Final","",Scopus,2-s2.0-33750018699
"Francis, J.R.","7201708540;","Are auditors compromised by nonaudit services? Assessing the evidence",2006,"Contemporary Accounting Research","23","3",,"747","760",,93,"10.1506/4VD9-AE3K-XV7L-XT07","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33749358068&doi=10.1506%2f4VD9-AE3K-XV7L-XT07&partnerID=40&md5=9ab39618e299847341aae9635d511192",Review,"Final","",Scopus,2-s2.0-33749358068
"Ruddock, C., Taylor, S.J., Taylor, S.L.","14825853200;55710425500;55462787400;","Nonaudit services and earnings conservatism: Is auditor independence impaired? [Services autres que la vérification et prudence dans l'établissement des résultats: L'indépendance des vérificateurs est-elle menacée?]",2006,"Contemporary Accounting Research","23","3",,"701","746",,140,"10.1506/6AE8-75YW-8NVW-V8GK","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33749318902&doi=10.1506%2f6AE8-75YW-8NVW-V8GK&partnerID=40&md5=4eba0537aee266f14af2bbb3986b07b9",Review,"Final","",Scopus,2-s2.0-33749318902
"Velury, U., Jenkins, D.S.","6506400970;7401557919;","Institutional ownership and the quality of earnings",2006,"Journal of Business Research","59","9",,"1043","1051",,192,"10.1016/j.jbusres.2006.05.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33749045633&doi=10.1016%2fj.jbusres.2006.05.001&partnerID=40&md5=69230d0c6b1379cb5938dce6d9459a78",Article,"Final","",Scopus,2-s2.0-33749045633
"Barniv, R.A.N., Myring, M.","36964963700;56422430500;","An international analysis of historical and forecast earnings in accounting-based valuation models",2006,"Journal of Business Finance and Accounting","33","7-8",,"1087","1109",,25,"10.1111/j.1468-5957.2006.00596.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33749002537&doi=10.1111%2fj.1468-5957.2006.00596.x&partnerID=40&md5=5cd6f186999d09ecebc51fe9faf93bc1",Article,"Final","",Scopus,2-s2.0-33749002537
"Park, Y., Chen, K.H.","57209922611;24075552300;","The effect of accounting conservatism and life-cycle stages on firm valuation",2006,"Journal of Applied Business Research","22","3",,"75","92",,12,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-33747156121&partnerID=40&md5=c6656e0fb056e59f457354a277610b07",Article,"Final","",Scopus,2-s2.0-33747156121
"Fairfield, P.M.","6507291638;","Discussion of ""The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly""",2006,"Review of Accounting Studies","11","2-3",,"297","303",,3,"10.1007/s11142-006-9005-0","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33746266053&doi=10.1007%2fs11142-006-9005-0&partnerID=40&md5=d4377e4ab4ad08c5b3c39600a2cdcede",Conference Paper,"Final","",Scopus,2-s2.0-33746266053
"Lee, C.-W.J., Li, L.Y., Yue, H.","55822766800;14045295100;23111977400;","Performance, growth and earnings management",2006,"Review of Accounting Studies","11","2-3",,"305","334",,114,"10.1007/s11142-006-9009-9","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33746217613&doi=10.1007%2fs11142-006-9009-9&partnerID=40&md5=adc08a1540d26051cd486746f1d26e67",Conference Paper,"Final","All Open Access, Green",Scopus,2-s2.0-33746217613
"Narayanamoorthy, G.","14067667100;","Conservatism and cross-sectional variation in the post-earnings announcement drift",2006,"Journal of Accounting Research","44","4",,"763","789",,49,"10.1111/j.1475-679X.2006.00218.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33746191386&doi=10.1111%2fj.1475-679X.2006.00218.x&partnerID=40&md5=1b755e905f379dc852626e6edb385797",Review,"Final","",Scopus,2-s2.0-33746191386
"Kwon, S.S., Yin, Q.J., Han, J.","7402623053;55949055100;57265427900;","The effect of differential accounting conservatism on the ""over-valuation"" of high-tech firms relative to low-tech firms",2006,"Review of Quantitative Finance and Accounting","27","2",,"143","173",,27,"10.1007/s11156-006-8794-3","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33745614878&doi=10.1007%2fs11156-006-8794-3&partnerID=40&md5=465ebd46c437340a988d14b9104a5e59",Article,"Final","",Scopus,2-s2.0-33745614878
"Broedel Lopes, A.","14051601400;","Financial accounting in Brazil: An empirical examination",2006,"Latin American Business Review","6","4",,"45","68",,7,"10.1300/J140v06n04_03","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33746500751&doi=10.1300%2fJ140v06n04_03&partnerID=40&md5=4042b7e9bdf807033e75b43aa3a9346c",Article,"Final","",Scopus,2-s2.0-33746500751
"Gassen, J., Sellhorn, T.","14522360100;14523660900;","Applying IFRS in Germany - Determinants and consequences",2006,"Betriebswirtschaftliche Forschung und Praxis",,"4",,"365","386",,87,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-33748543955&partnerID=40&md5=34821634c5670831e7c27717382f31b5",Review,"Final","",Scopus,2-s2.0-33748543955
"Demski, J.S., FitzGerald, S.A., Ijiri, Y., Ijiri, Y., Lin, H.","6603908700;7202186059;7004243265;7004243264;55738509200;","Quantum information and accounting information: Their salient features and conceptual applications",2006,"Journal of Accounting and Public Policy","25","4",,"435","464",,14,"10.1016/j.jaccpubpol.2006.05.004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33745135093&doi=10.1016%2fj.jaccpubpol.2006.05.004&partnerID=40&md5=1901f6e2c955104588fe6240053546ed",Article,"Final","",Scopus,2-s2.0-33745135093
"Wang, D.","55653458800;","Founding family ownership and earnings quality",2006,"Journal of Accounting Research","44","3",,"619","656",,608,"10.1111/j.1475-679X.2006.00213.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33745325940&doi=10.1111%2fj.1475-679X.2006.00213.x&partnerID=40&md5=70e419061c8283d43d89f6540116ae45",Article,"Final","",Scopus,2-s2.0-33745325940
"Hail, L., Leuz, C.","14021009400;6602397487;","International differences in the cost of equity capital: Do legal institutions and securities regulation matter?",2006,"Journal of Accounting Research","44","3",,"485","531",,765,"10.1111/j.1475-679X.2006.00209.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33745302208&doi=10.1111%2fj.1475-679X.2006.00209.x&partnerID=40&md5=587aba04f532cd39d9cb6d5e5edd49fe",Article,"Final","All Open Access, Green",Scopus,2-s2.0-33745302208
"Higgs, J.L., Skantz, T.R.","22937488100;6506351481;","Audit and nonaudit fees and the market's reaction to earnings announcements",2006,"Auditing","25","1",,"1","26",,103,"10.2308/aud.2006.25.1.1","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33845745291&doi=10.2308%2faud.2006.25.1.1&partnerID=40&md5=7dc00cbf2aea5ad5a7f05978aa5f97f8",Article,"Final","",Scopus,2-s2.0-33845745291
"Ahmed, K., Falk, H.","9272462600;7102758615;","The value relevance of management's research and development reporting choice: Evidence from Australia",2006,"Journal of Accounting and Public Policy","25","3",,"231","264",,77,"10.1016/j.jaccpubpol.2006.03.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33747186628&doi=10.1016%2fj.jaccpubpol.2006.03.002&partnerID=40&md5=887e630eec3f478c87ecce80bb813d75",Article,"Final","",Scopus,2-s2.0-33747186628
"Ball, R., Shivakumar, L.","57212919772;6602461206;","The role of accruals in asymmetrically timely gain and loss recognition",2006,"Journal of Accounting Research","44","2",,"207","242",,537,"10.1111/j.1475-679X.2006.00198.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33745328346&doi=10.1111%2fj.1475-679X.2006.00198.x&partnerID=40&md5=6d236c1ac218fcf816cc7d970df5dfb4",Article,"Final","",Scopus,2-s2.0-33745328346
"Guay, W.","56069219500;","Discussion of the role of accruals in asymmetrically timely gain and loss recognition",2006,"Journal of Accounting Research","44","2",,"243","255",,11,"10.1111/j.1475-679X.2006.00199.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33745314053&doi=10.1111%2fj.1475-679X.2006.00199.x&partnerID=40&md5=92bf8f76dd9508ce866e44788c56f953",Article,"Final","All Open Access, Green",Scopus,2-s2.0-33745314053
"Ding, Y., Stolowy, H.","7404136394;9634714900;","Timeliness and conservatism: Changes over time in the properties of accounting income in France",2006,"Review of Accounting and Finance","5","2",,"92","107",,2,"10.1108/14757700610668949","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84993102082&doi=10.1108%2f14757700610668949&partnerID=40&md5=9e48e8c379962b8f8f9d9cbdac6f6ec7",Article,"Final","",Scopus,2-s2.0-84993102082
"Beekes, W., Brown, P.","6506236772;55537908600;","Do better-governed Australian firms make more informative disclosures",2006,"Journal of Business Finance and Accounting","33","3-4",,"422","450",,200,"10.1111/j.1468-5957.2006.00614.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33646856200&doi=10.1111%2fj.1468-5957.2006.00614.x&partnerID=40&md5=e59d808b4d6c8b841fff69b743f39bb0",Review,"Final","",Scopus,2-s2.0-33646856200
"Frankel, R., Kothari, S.P., Weber, J.","7101875642;7102665346;35610387400;","Determinants of the informativeness of analyst research",2006,"Journal of Accounting and Economics","41","1-2",,"29","54",,343,"10.1016/j.jacceco.2005.10.004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33644688568&doi=10.1016%2fj.jacceco.2005.10.004&partnerID=40&md5=bed9f2a3e20b2c6714088b9bd2b9f4a5",Article,"Final","All Open Access, Green",Scopus,2-s2.0-33644688568
"Goodwin, J., Ahmed, K.","12774202400;9272462600;","Longitudinal value relevance of earnings and intangible assets: Evidence from Australian firms",2006,"Journal of International Accounting, Auditing and Taxation","15","1",,"72","91",,47,"10.1016/j.intaccaudtax.2006.01.005","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33644866859&doi=10.1016%2fj.intaccaudtax.2006.01.005&partnerID=40&md5=e7650ed10d9de8fcf0e8053877a831a5",Article,"Final","",Scopus,2-s2.0-33644866859
"Lobo, G.J., Zhou, J.","10142124700;55723371900;","Did conservatism in financial reporting increase after the Sarbanes-Oxley act? initial evidence",2006,"Accounting Horizons","20","1",,"57","73",,251,"10.2308/acch.2006.20.1.57","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33751558403&doi=10.2308%2facch.2006.20.1.57&partnerID=40&md5=c1dd2920869bca47369ffa7ce4b5f032",Article,"Final","",Scopus,2-s2.0-33751558403
"Ndubizu, G.A., Sanchez, M.H.","6507732744;15080890200;","The valuation properties of earnings and book value prepared under US GAAP in Chile and IAS in Peru",2006,"Journal of Accounting and Public Policy","25","2",,"140","170",,17,"10.1016/j.jaccpubpol.2006.01.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33644853920&doi=10.1016%2fj.jaccpubpol.2006.01.002&partnerID=40&md5=460660dfff1365ef04d5fde334e4871c",Article,"Final","",Scopus,2-s2.0-33644853920
"Kane, G.D., Richardson, F.M., Velury, U.","7102684622;7103326928;6506400970;","The relevance of stock and flow-based reporting information in assessing the likelihood of emergence from corporate financial distress",2006,"Review of Quantitative Finance and Accounting","26","1",,"5","22",,9,"10.1007/s11156-006-7030-5","https://www.scopus.com/inward/record.uri?eid=2-s2.0-31444438015&doi=10.1007%2fs11156-006-7030-5&partnerID=40&md5=4cce17c8993c5c7c77d48a13d140c512",Article,"Final","",Scopus,2-s2.0-31444438015
"O'connell, V.","21743030100;","The impact of accounting conservatism on the compensation relevance of UK earnings",2006,"European Accounting Review","15","4",,"627","649",,16,"10.1080/09638180601102222","https://www.scopus.com/inward/record.uri?eid=2-s2.0-41849083714&doi=10.1080%2f09638180601102222&partnerID=40&md5=80482f566bfad955a552b596cab4f90f",Article,"Final","",Scopus,2-s2.0-41849083714
"Watts, R.L.","7401740851;","What has the invisible hand achieved?",2006,"Accounting and Business Research","36","SPEC. ISS",,"51","61",,93,"10.1080/00014788.2006.9730046","https://www.scopus.com/inward/record.uri?eid=2-s2.0-34548813670&doi=10.1080%2f00014788.2006.9730046&partnerID=40&md5=23a15d34d160eaf646269825a87cf0fe",Conference Paper,"Final","",Scopus,2-s2.0-34548813670
"Ball, R.","24371709600;","International financial reporting standards (IFRS): Pros and cons for investors",2006,"Accounting and Business Research","36","SPEC. ISS",,"5","27",,705,"10.1080/00014788.2006.9730040","https://www.scopus.com/inward/record.uri?eid=2-s2.0-34250015578&doi=10.1080%2f00014788.2006.9730040&partnerID=40&md5=4370b9d373a3d6a19d371d13ff7f17df",Conference Paper,"Final","",Scopus,2-s2.0-34250015578
"Visvanathan, G.","15752397300;","An empirical investigation of 'closeness to cash' as a determinant of earnings response coefficients",2006,"Accounting and Business Research","36","2",,"109","120",,7,"10.1080/00014788.2006.9730013","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33845742978&doi=10.1080%2f00014788.2006.9730013&partnerID=40&md5=e5ba45329f8df0f122c2d1fe9a6f01c4",Article,"Final","",Scopus,2-s2.0-33845742978
"Wang, Y., Buijink, W., Eken, R.","55763793899;15019043200;15065239100;","The value relevance of dirty surplus accounting flows in The Netherlands",2006,"International Journal of Accounting","41","4",,"387","405",,20,"10.1016/j.intacc.2006.09.005","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33751104440&doi=10.1016%2fj.intacc.2006.09.005&partnerID=40&md5=5aa4bcd72bd9ac29d8b88af22f32b508",Article,"Final","All Open Access, Green",Scopus,2-s2.0-33751104440
"Razaur Rahman, A.","22986108400;","Discussion of earnings attributes and investor protection: International evidence",2006,"International Journal of Accounting","41","4",,"358","368",,,"10.1016/j.intacc.2006.09.006","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33751081793&doi=10.1016%2fj.intacc.2006.09.006&partnerID=40&md5=0d80d80d91778e2a297653ea2003b39e",Note,"Final","",Scopus,2-s2.0-33751081793
"Ecker, F., Francis, J., Kim, I., Olsson, P.M., Schipper, K.","55512131000;23988714100;55477702000;7102046372;6701461792;","A returns-based representation of earnings quality",2006,"Accounting Review","81","4",,"749","780",,104,"10.2308/accr.2006.81.4.749","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33747459641&doi=10.2308%2faccr.2006.81.4.749&partnerID=40&md5=f3166f161fc4f6256e045e877fd6ac0e",Review,"Final","",Scopus,2-s2.0-33747459641
"Guay, W., Verrecchia, R.","56069219500;6701596250;","Discussion of an economic framework for conservative accounting and Bushman and Piotroski (2006)",2006,"Journal of Accounting and Economics","42","1-2",,"149","165",,112,"10.1016/j.jacceco.2006.03.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33746876380&doi=10.1016%2fj.jacceco.2006.03.003&partnerID=40&md5=41a6b2840a563f28bd0bd637821bcd87",Note,"Final","All Open Access, Green",Scopus,2-s2.0-33746876380
"Klein, A., Marquardt, C.A.","7402143326;7005285994;","Fundamentals of accounting losses",2006,"Accounting Review","81","1",,"179","206",,97,"10.2308/accr.2006.81.1.179","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33644680486&doi=10.2308%2faccr.2006.81.1.179&partnerID=40&md5=d1b09fd0d7ba1af76f013f479e7801d9",Review,"Final","All Open Access, Green",Scopus,2-s2.0-33644680486
"Tucker, J.W., Zarowin, P.A.","12765412400;6508297725;","Does income smoothing improve earnings informativeness?",2006,"Accounting Review","81","1",,"251","270",,413,"10.2308/accr.2006.81.1.251","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33644671133&doi=10.2308%2faccr.2006.81.1.251&partnerID=40&md5=bdc24159d762a4f6aa7a613c64c93786",Review,"Final","All Open Access, Green",Scopus,2-s2.0-33644671133
"Jenkins, D.S., Kane, G.D., Velury, U.","7401557919;7102684622;6506400970;","Earnings quality decline and the effect of industry specialist auditors: An analysis of the late 1990s",2006,"Journal of Accounting and Public Policy","25","1",,"71","90",,34,"10.1016/j.jaccpubpol.2005.11.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-31344433071&doi=10.1016%2fj.jaccpubpol.2005.11.003&partnerID=40&md5=20e44de3e51f40ceadd5b8620bdb480d",Article,"Final","",Scopus,2-s2.0-31344433071
"Coulton, J., Taylor, S., Taylor, S.","11940665900;55710425500;55462787400;","Is 'benchmark beating' by Australian firms evidence of earnings management?",2005,"Accounting and Finance","45","4",,"553","576",,41,"10.1111/j.1467-629X.2005.00145.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-31344481512&doi=10.1111%2fj.1467-629X.2005.00145.x&partnerID=40&md5=a70cf9d62e03dcaa5f1d64aef63ed69e",Article,"Final","",Scopus,2-s2.0-31344481512
"Kim, M., Kross, W.","58738563200;6602972754;","The ability of earnings to predict future operating cash flows has been increasing - Not decreasing",2005,"Journal of Accounting Research","43","5",,"753","780",,135,"10.1111/j.1475-679X.2005.00189.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-28744436776&doi=10.1111%2fj.1475-679X.2005.00189.x&partnerID=40&md5=9abd5bd5221499ae8d390810e8904c70",Review,"Final","",Scopus,2-s2.0-28744436776
"Koh, P.-S.","14070233900;","Institutional Ownership and Income Smoothing: Australian Evidence",2005,"Accounting Research Journal","18","2",,"93","110",,11,"10.1108/10309610580000678","https://www.scopus.com/inward/record.uri?eid=2-s2.0-27744565230&doi=10.1108%2f10309610580000678&partnerID=40&md5=901a96cceec7e762ae9fc46faefb8d8a",Article,"Final","",Scopus,2-s2.0-27744565230
"Şabac, F., Scott, T.W., Wier, H.A.","6507888673;56555908500;6506208599;","An investigation of the value relevance of alternative foreign exchange disclosures [Une analyse de la pertinence que présentent pour l'évaluation les choix en matière d'information relative à la conversion des devises]",2005,"Contemporary Accounting Research","22","4",,"1027","1061",,7,"10.1506/4FHK-1A2U-EL9Q-QHDK","https://www.scopus.com/inward/record.uri?eid=2-s2.0-17544377985&doi=10.1506%2f4FHK-1A2U-EL9Q-QHDK&partnerID=40&md5=290e9150edab1cd9ae89dce0020029fa",Review,"Final","",Scopus,2-s2.0-17544377985
"Kwon, Y.K.","9242502800;","Accounting conservatism and managerial incentives",2005,"Management Science","51","11",,"1626","1632",,37,"10.1287/mnsc.1050.0417","https://www.scopus.com/inward/record.uri?eid=2-s2.0-27744506763&doi=10.1287%2fmnsc.1050.0417&partnerID=40&md5=ec11f8526dd3942ef2dc5fb3b298e1b6",Article,"Final","All Open Access, Green",Scopus,2-s2.0-27744506763
"Allen, D.E., Salim, H.M.","7404328198;8958560800;","Forecasting profitability and earnings: A study of the UK market (1982-2000)",2005,"Applied Economics","37","17",,"2009","2018",,15,"10.1080/00036840500244634","https://www.scopus.com/inward/record.uri?eid=2-s2.0-27144469250&doi=10.1080%2f00036840500244634&partnerID=40&md5=330cdd07120b0fc3577d668aaca80a33",Article,"Final","",Scopus,2-s2.0-27144469250
"Huijgen, C., Lubberink, M.","6506507153;15728008400;","Earnings conservatism, litigation and contracting: The case of cross-listed firms",2005,"Journal of Business Finance and Accounting","32","7-8",,"1275","1309",,62,"10.1111/j.0306-686X.2005.00629.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-27844522386&doi=10.1111%2fj.0306-686X.2005.00629.x&partnerID=40&md5=5bce40cbaa1225eded40aaa2feb33e6c",Review,"Final","",Scopus,2-s2.0-27844522386
"Zhang, Y.","54788750100;","Revenue recognition timing and attributes of reported revenue: The case of software industry's adoption of SOP 91-1",2005,"Journal of Accounting and Economics","39","3",,"535","561",,29,"10.1016/j.jacceco.2005.04.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-23944512988&doi=10.1016%2fj.jacceco.2005.04.003&partnerID=40&md5=be2da406d6291dbcca7f5ac228e8ebd6",Article,"Final","",Scopus,2-s2.0-23944512988
"Basu, S.","7403656354;","Discussion of ""conditional and unconditional conservatism: Concepts and modeling""",2005,"Review of Accounting Studies","10","2-3",,"311","321",,72,"10.1007/s11142-005-1533-5","https://www.scopus.com/inward/record.uri?eid=2-s2.0-22144451507&doi=10.1007%2fs11142-005-1533-5&partnerID=40&md5=ecaa0d8418303c491bb443a7eb369899",Conference Paper,"Final","",Scopus,2-s2.0-22144451507
"Beaver, W.H., Ryan, S.G.","7006953200;35574572600;","Conditional and unconditional conservatism: Concepts and modeling",2005,"Review of Accounting Studies","10","2-3",,"269","309",,314,"10.1007/s11142-005-1532-6","https://www.scopus.com/inward/record.uri?eid=2-s2.0-22144449657&doi=10.1007%2fs11142-005-1532-6&partnerID=40&md5=167f0364c6689027ca89ccdb61fb3ddf",Conference Paper,"Final","",Scopus,2-s2.0-22144449657
"Callen, J.L., Hope, O.-K., Segal, D.","7102556334;6506561141;8662088500;","Domestic and foreign earnings, stock return variability, and the impact of investor sophistication",2005,"Journal of Accounting Research","43","3",,"377","412",,89,"10.1111/j.1475-679x.2005.00175.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-20444440793&doi=10.1111%2fj.1475-679x.2005.00175.x&partnerID=40&md5=5a0c160e3352f2a40183d073a6575fc0",Article,"Final","All Open Access, Green",Scopus,2-s2.0-20444440793
"Christensen, P.O., Feltham, G.A., Şabac, F.","7202250314;6603256263;6507888673;","A contracting perspective on earnings quality",2005,"Journal of Accounting and Economics","39","2",,"265","294",,65,"10.1016/j.jacceco.2004.06.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-17544375659&doi=10.1016%2fj.jacceco.2004.06.002&partnerID=40&md5=4ef1c8f02e5b116731ff95d210045806",Article,"Final","",Scopus,2-s2.0-17544375659
"Bagnoli, M., Watts, S.G.","7003400536;7202546303;","Conservative accounting choices",2005,"Management Science","51","5",,"786","801",,48,"10.1287/mnsc.1040.0351","https://www.scopus.com/inward/record.uri?eid=2-s2.0-20944446430&doi=10.1287%2fmnsc.1040.0351&partnerID=40&md5=26a96193dbb21094f560c3ce711ea0b0",Article,"Final","",Scopus,2-s2.0-20944446430
"Gu, Z., Lee, C.-W.J., Rosett, J.G.","8415408300;55822766800;8415408200;","What determines the variability of accounting accruals?",2005,"Review of Quantitative Finance and Accounting","24","3",,"313","334",,48,"10.1007/s11156-005-6869-1","https://www.scopus.com/inward/record.uri?eid=2-s2.0-18244403129&doi=10.1007%2fs11156-005-6869-1&partnerID=40&md5=9d2e6bf012c5da472c0d2c725ee074a0",Article,"Final","",Scopus,2-s2.0-18244403129
"Miller, J.S.","55547119638;","Effects of preannouncements on analyst and stock price reactions to earnings news",2005,"Review of Quantitative Finance and Accounting","24","3",,"251","275",,13,"10.1007/s11156-005-6866-4","https://www.scopus.com/inward/record.uri?eid=2-s2.0-18244402872&doi=10.1007%2fs11156-005-6866-4&partnerID=40&md5=300e5c82ecfd3163795165845f416fdf",Article,"Final","",Scopus,2-s2.0-18244402872
"García Lara, J.M., Osma, B.G., Mora, A.","57193099648;57207913782;24338775500;","The effect of earnings management on the asymmetric timeliness of earnings",2005,"Journal of Business Finance and Accounting","32","3-4",,"691","726",,90,"10.1111/j.0306-686X.2005.00610.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-27844549868&doi=10.1111%2fj.0306-686X.2005.00610.x&partnerID=40&md5=4f521e721f5566da67f49c639fa6d4c4",Review,"Final","All Open Access, Green",Scopus,2-s2.0-27844549868
"Ashton, D.","57213548566;","Discussion of cost of capital, strategic disclosures and accounting choice",2005,"Journal of Business Finance and Accounting","32","3-4",,"635","641",,3,"10.1111/j.0306-686X.2005.00607.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-27844517459&doi=10.1111%2fj.0306-686X.2005.00607.x&partnerID=40&md5=7b846a013efde4b8a92a34231ca027b4",Review,"Final","All Open Access, Bronze",Scopus,2-s2.0-27844517459
"Krishnan, G.V.","26660408200;","Did houston clients of arthur andersen recognize publicly available bad news in a timely fashion?",2005,"Contemporary Accounting Research","22","1",,"165","193",,66,"10.1506/MHP9-523E-Q25V-VJVX","https://www.scopus.com/inward/record.uri?eid=2-s2.0-15544382685&doi=10.1506%2fMHP9-523E-Q25V-VJVX&partnerID=40&md5=4cc410751cd240b2e6042e57e8c14ebf",Article,"Final","All Open Access, Green",Scopus,2-s2.0-15544382685
"Ball, R., Shivakumar, L.","24371709600;6602461206;","Earnings quality in UK private firms: Comparative loss recognition timeliness",2005,"Journal of Accounting and Economics","39","1",,"83","128",,1156,"10.1016/j.jacceco.2004.04.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-13844254179&doi=10.1016%2fj.jacceco.2004.04.001&partnerID=40&md5=10892da9e0fa141ef98f1b45f8e54c33",Article,"Final","",Scopus,2-s2.0-13844254179
"Kothari, S.P., Leone, A.J., Wasley, C.E.","7102665346;7102613643;6507362682;","Performance matched discretionary accrual measures",2005,"Journal of Accounting and Economics","39","1",,"163","197",,3686,"10.1016/j.jacceco.2004.11.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-12344316610&doi=10.1016%2fj.jacceco.2004.11.002&partnerID=40&md5=a8c6d7ee705b48a381143d1bd198e598",Article,"Final","",Scopus,2-s2.0-12344316610
"Ball, R.","24371709600;","Corporate Governance and Financial Reporting at Daimler-Benz (DaimlerChrysler) AG: From a ""Stakeholder"" toward a ""Shareholder Value"" Model",2005,"The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice",,,,"","",,3,"10.1093/0199260621.003.0005","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84920752749&doi=10.1093%2f0199260621.003.0005&partnerID=40&md5=925c54c75875a2a34054814ab8aed258",Book Chapter,"Final","",Scopus,2-s2.0-84920752749
"Schipper, K.","6701461792;","The introduction of International Accounting Standards in Europe: Implications for international convergence",2005,"European Accounting Review","14","1",,"101","126",,160,"10.1080/0963818042000338013","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85016078983&doi=10.1080%2f0963818042000338013&partnerID=40&md5=a22c29cda744294994753fd13c54704c",Article,"Final","",Scopus,2-s2.0-85016078983
"Jindrichovska, I., Mcleay, S.","6506360140;6506174280;","Accounting for good news and accounting for bad news: Some empirical evidence from the Czech Republic",2005,"European Accounting Review","14","3",,"635","655",,36,"10.1080/0963818042000336764","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84993039506&doi=10.1080%2f0963818042000336764&partnerID=40&md5=648a9b206e4c142eddf2508b689e1cbf",Article,"Final","",Scopus,2-s2.0-84993039506
"Tse, C.-B.","56032298400;","Use dividends to signal or not: An examination of the UK dividend payout patterns",2005,"Managerial Finance","31","4",,"12","33",,9,"10.1108/03074350510769596","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84884326333&doi=10.1108%2f03074350510769596&partnerID=40&md5=868981faef0e4eda2e9d1f9590736c78",Article,"Final","",Scopus,2-s2.0-84884326333
"Basu, S., Huang, A.Y.-F., Mitsudome, T., Weintrop, J.","7403656354;58101259700;15754191300;15754897900;","Timeliness and Conservatism of Taiwanese Earnings",2005,"Asia-Pacific Journal of Accounting and Economics","12","2",,"113","134",,12,"10.1080/16081625.2005.10510654","https://www.scopus.com/inward/record.uri?eid=2-s2.0-70349736683&doi=10.1080%2f16081625.2005.10510654&partnerID=40&md5=89792fa094092082d0c35b733c4f8888",Article,"Final","",Scopus,2-s2.0-70349736683
"Kang, T.","7402968604;","Properties of accounting earnings associated with legal regime and the relative value-relevance of earnings, dividends and cash flows: Evidence from American depositary receipts",2005,"International Journal of Accounting, Auditing and Performance Evaluation","2","1-2",,"140","152",,1,"10.1504/IJAAPE.2005.006896","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33747162206&doi=10.1504%2fIJAAPE.2005.006896&partnerID=40&md5=4953cc01cfa4727923b6f7f34c68183a",Article,"Final","",Scopus,2-s2.0-33747162206
"DeFond, M.L., Francis, J.R.","6602107693;7201708540;","Audit research after Sarbanes-Oxley",2005,"Auditing","24","SUPPL.",,"5","30",,416,"10.2308/aud.2005.24.supplement.5","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33645735043&doi=10.2308%2faud.2005.24.supplement.5&partnerID=40&md5=52e88dcfda9432dac9692c1d773e7e0e",Conference Paper,"Final","",Scopus,2-s2.0-33645735043
"Krishnan, G.V.","26660408200;","The association between big 6 auditor industry expertise and the asymmetric timeliness of earnings",2005,"Journal of Accounting, Auditing and Finance","20","3",,"209","228",,106,"10.1177/0148558X0502000302","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33645685909&doi=10.1177%2f0148558X0502000302&partnerID=40&md5=37e97239e797b4bcbc6ca64484b97a9c",Review,"Final","",Scopus,2-s2.0-33645685909
"Sen, P.K.","12804272900;","Reported earnings quality under conservative accounting and auditing",2005,"Journal of Accounting, Auditing and Finance","20","3",,"229","256",,5,"10.1177/0148558X0502000303","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33645673152&doi=10.1177%2f0148558X0502000303&partnerID=40&md5=b35528fa4e40548aea9a72a9b0e64913",Review,"Final","",Scopus,2-s2.0-33645673152
"Hope, O.-K., Kang, T.","6506561141;7402968604;","The role of ""other information"" in the valuation of foreign income for U.S. multinationals",2005,"Journal of Accounting, Auditing and Finance","20","4",,"355","377",,3,"10.1177/0148558X0502000403","https://www.scopus.com/inward/record.uri?eid=2-s2.0-32044462522&doi=10.1177%2f0148558X0502000403&partnerID=40&md5=b13c04d11c5964e3df6541410332a0f9",Review,"Final","",Scopus,2-s2.0-32044462522
"Basu, S.","7403656354;","Discussion - The effect of risk on price responses to unexpected earnings",2005,"Journal of Accounting, Auditing and Finance","20","4",,"483","494",,3,"10.1177/0148558X0502000409","https://www.scopus.com/inward/record.uri?eid=2-s2.0-32044436091&doi=10.1177%2f0148558X0502000409&partnerID=40&md5=f077cf9a748ab927f6f5aedab9f37ea5",Review,"Final","",Scopus,2-s2.0-32044436091
"Ballas, A.A., Hevas, D.L.","6506914142;9634254900;","Differences in the valuation of earnings and book value: Regulation effects or industry effects?",2005,"International Journal of Accounting","40","4",,"363","389",,11,"10.1016/j.intacc.2005.06.007","https://www.scopus.com/inward/record.uri?eid=2-s2.0-28244487448&doi=10.1016%2fj.intacc.2005.06.007&partnerID=40&md5=18c368640c148b881b5721495c7f9b38",Article,"Final","",Scopus,2-s2.0-28244487448
"Rogers, J.L., Stocken, P.C.","15731617300;6603184010;","Credibility of management forecasts",2005,"Accounting Review","80","4",,"1233","1260",,455,"10.2308/accr.2005.80.4.1233","https://www.scopus.com/inward/record.uri?eid=2-s2.0-27844536188&doi=10.2308%2faccr.2005.80.4.1233&partnerID=40&md5=0de7f737f5e0c4e28c9fabc86e464723",Review,"Final","",Scopus,2-s2.0-27844536188
"Pae, J., Thornton, D.B., Welker, M.","8575544300;7102567722;57526367700;","The link between earnings conservatism and the price-to-book ratio",2005,"Contemporary Accounting Research","22","3",,"693","717",,74,"10.1506/9FDN-N6ED-LJE9-A1HL","https://www.scopus.com/inward/record.uri?eid=2-s2.0-25444448564&doi=10.1506%2f9FDN-N6ED-LJE9-A1HL&partnerID=40&md5=8fbd3dccdf9b29e77436baf4c4d85614",Review,"Final","",Scopus,2-s2.0-25444448564
"Ettredge, M.L., Kwon, S.Y., Smith, D.B., Zarowin, P.A.","6602933192;8679747100;55722918700;6508297725;","The impact of SFAS No. 131 business segment data on the market's ability to anticipate future earnings",2005,"Accounting Review","80","3",,"773","804",,142,"10.2308/accr.2005.80.3.773","https://www.scopus.com/inward/record.uri?eid=2-s2.0-23244450052&doi=10.2308%2faccr.2005.80.3.773&partnerID=40&md5=ae64ff818e02157b4d3b57b8379e4cad",Article,"Final","",Scopus,2-s2.0-23244450052
"Labelle, R.","7004878835;","Discussion of ""did Houston clients of arthur Andersen recognize publicly available bad news in a timely fashion?""",2005,"Contemporary Accounting Research","22","1",,"195","204",,,"10.1111/j.1911-3846.2005.tb00084.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-15544371962&doi=10.1111%2fj.1911-3846.2005.tb00084.x&partnerID=40&md5=69d50d1fbebf52f5e88c6d93bafbf82f",Article,"Final","",Scopus,2-s2.0-15544371962
"Chan, W.S., Frankel, R., Kothari, S.P.","55471379700;7101875642;7102665346;","Testing behavioral finance theories using trends and consistency in financial performance",2004,"Journal of Accounting and Economics","38","1-3 SPEC. ISS.",,"3","50",,51,"10.1016/j.jacceco.2004.07.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-12344320370&doi=10.1016%2fj.jacceco.2004.07.003&partnerID=40&md5=9406cd89385824c0e482b47c6f490b36",Article,"Final","",Scopus,2-s2.0-12344320370
"Gu, Z., Chen, T.","8415408300;55687644200;","Analysts' treatment of nonrecurring items in street earnings",2004,"Journal of Accounting and Economics","38","1-3 SPEC. ISS.",,"129","170",,155,"10.1016/j.jacceco.2004.09.002","https://www.scopus.com/inward/record.uri?eid=2-s2.0-12344283925&doi=10.1016%2fj.jacceco.2004.09.002&partnerID=40&md5=ccadfe0901f99f6b8bc5dce2705e9966",Article,"Final","",Scopus,2-s2.0-12344283925
"Basu, S.","7403656354;","What do we learn from two new accounting-based stock market anomalies?",2004,"Journal of Accounting and Economics","38","1-3 SPEC. ISS.",,"333","348",,16,"10.1016/j.jacceco.2004.10.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-12344277751&doi=10.1016%2fj.jacceco.2004.10.001&partnerID=40&md5=2bde7eab9d5951a2e6a3d18b097dc4d7",Article,"Final","",Scopus,2-s2.0-12344277751
"Koch, A.S., Sun, A.X.","7403037191;23993182600;","Dividend changes and the persistence of past earnings changes",2004,"Journal of Finance","59","5",,"2093","2116",,73,"10.1111/j.1540-6261.2004.00693.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-6344263999&doi=10.1111%2fj.1540-6261.2004.00693.x&partnerID=40&md5=9ee5ee369887d6ecbab83e52952b3940",Article,"Final","",Scopus,2-s2.0-6344263999
"Borio, C., Tsatsaronis, K.","55970218700;6504250417;","Accounting and prudential regulation: From uncomfortable bedfellows to perfect partners?",2004,"Journal of Financial Stability","1","1",,"111","135",,9,"10.1016/j.jfs.2004.06.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-24144482302&doi=10.1016%2fj.jfs.2004.06.001&partnerID=40&md5=1156020f573f94018469c4db4252dbb2",Article,"Final","",Scopus,2-s2.0-24144482302
"Lara, J.M.G., Mora, A.","57193099648;24338775500;","Balance sheet versus earnings conservatism in Europe",2004,"European Accounting Review","13","2",,"261","292",,64,"10.1080/0963818042000203347","https://www.scopus.com/inward/record.uri?eid=2-s2.0-27844537639&doi=10.1080%2f0963818042000203347&partnerID=40&md5=1748e07f8657c07c749484dc59262cee",Article,"Final","All Open Access, Green",Scopus,2-s2.0-27844537639
"Richardson, G., Tinaikar, S.","7202431061;35369174200;","Accounting based valuation models: What have we learned?",2004,"Accounting and Finance","44","2",,"223","255",,48,"10.1111/j.1467-629X.2004.00109.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-25444484153&doi=10.1111%2fj.1467-629X.2004.00109.x&partnerID=40&md5=32b1af773a843843d297e20e5dedcf73",Article,"Final","",Scopus,2-s2.0-25444484153
"Callen, J.L., Segal, D.","7102556334;8662088500;","Do accruals drive firm-level stock returns? A variance decomposition analysis",2004,"Journal of Accounting Research","42","3",,"527","560",,65,"10.1111/j.1475-679X.2004.t01-1-00140.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-2642574370&doi=10.1111%2fj.1475-679X.2004.t01-1-00140.x&partnerID=40&md5=35ea0a64a66eec2970862152d14cd092",Article,"Final","",Scopus,2-s2.0-2642574370
"Haw, I.-M., Hu, B., Hwang, L.-S., Wu, W.","6506631464;7402045203;7101682384;7407078790;","Ultimate ownership, income management, and legal and extra-legal institutions",2004,"Journal of Accounting Research","42","2",,"423","462",,321,"10.1111/j.1475-679X.2004.00144.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-2442626492&doi=10.1111%2fj.1475-679X.2004.00144.x&partnerID=40&md5=0aa38af229da9e03face83745d4bf7dc",Article,"Final","",Scopus,2-s2.0-2442626492
"Alam, P., Báez-Díaz, A.","6602249925;36499041700;","The Information Content of Stock Prices and Earnings of Non-U.S. Firms: A Simultaneous Equations Approach",2004,"Review of Accounting and Finance","3","2",,"5","27",,,"10.1108/eb043400","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84993090807&doi=10.1108%2feb043400&partnerID=40&md5=f502b8d7fa92d1e8428a8ac62352c4fa",Review,"Final","",Scopus,2-s2.0-84993090807
"Francis, J., LaFond, R., Olsson, P.M., Schipper, K.","23988714100;6603910663;7102046372;6701461792;","Costs of equity and earnings attributes",2004,"Accounting Review","79","4",,"967","1010",,1195,"10.2308/accr.2004.79.4.967","https://www.scopus.com/inward/record.uri?eid=2-s2.0-8744235158&doi=10.2308%2faccr.2004.79.4.967&partnerID=40&md5=507a41f37c8d76ef9a94a5d983d78793",Review,"Final","",Scopus,2-s2.0-8744235158
"Francis, J.R.","7201708540;","What do we know about audit quality?",2004,"British Accounting Review","36","4",,"345","368",,649,"10.1016/j.bar.2004.09.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-8644242295&doi=10.1016%2fj.bar.2004.09.003&partnerID=40&md5=d455c55d2fc9fe0ec7c389dda0e3d04a",Article,"Final","All Open Access, Green",Scopus,2-s2.0-8644242295
"Ferguson, A., Matolcsy, Z.","56217231300;10142526700;","Audit quality and post earnings announcement drift",2004,"Asia-Pacific Journal of Accounting and Economics","11","2",,"121","137",,11,"10.1080/16081625.2004.10510639","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84993096090&doi=10.1080%2f16081625.2004.10510639&partnerID=40&md5=0fc23e3c54343e0e6fecf1ce6b496b64",Article,"Final","All Open Access, Green",Scopus,2-s2.0-84993096090
"Elgers, P.T., Lo, M.H.","6507622322;7101897440;","Securities market weightings of complementary earnings predictors: Biased expectations or omitted risk measures?",2004,"Asia-Pacific Journal of Accounting and Economics","11","1",,"1","17",,2,"10.1080/16081625.2004.10510628","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84991433233&doi=10.1080%2f16081625.2004.10510628&partnerID=40&md5=0aa76bd6fa328b3732cb65c1a09f7c07",Article,"Final","",Scopus,2-s2.0-84991433233
"Waymire, G.","6602282786;","Discussion–The Usefulness of MD&amp;A Disclosures in the Retail Industry",2004,"Journal of Accounting, Auditing &amp; Finance","19","4",,"389","404",,2,"10.1177/0148558X0401900402","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84990393388&doi=10.1177%2f0148558X0401900402&partnerID=40&md5=ab8d4da7221d7b8b1f7c7ffcef099623",Review,"Final","",Scopus,2-s2.0-84990393388
"Mason, L.","57191450323;","The Impact of Accounting Conservatism on the Magnitude of the Differential Information Content of Cash Flows and Accruals",2004,"Journal of Accounting, Auditing &amp; Finance","19","3",,"249","282",,10,"10.1177/0148558X0401900302","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84990361017&doi=10.1177%2f0148558X0401900302&partnerID=40&md5=8d6046b643160b85466abb828a4a478a",Review,"Final","",Scopus,2-s2.0-84990361017
"Mensah, Y.M., Song, X., Ho, S.S.M.","6507531843;57196002482;56980232500;","The Effect of Conservatism on Analysts’ Annual Earnings Forecast Accuracy and Dispersion",2004,"Journal of Accounting, Auditing &amp; Finance","19","2",,"159","183",,33,"10.1177/0148558X0401900203","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84990353910&doi=10.1177%2f0148558X0401900203&partnerID=40&md5=a538a11125a68449afb2ff48de96f09d",Review,"Final","",Scopus,2-s2.0-84990353910
"Lopes, A.B.","36548689000;","Valuation properties of accounting numbers in Brazil",2004,"Corporate Ownership and Control","1","3",,"31","36",,,"10.22495/cocv1i3p3","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84888423608&doi=10.22495%2fcocv1i3p3&partnerID=40&md5=5b602d00406faba000bc5cff0153a125",Article,"Final","All Open Access, Hybrid Gold",Scopus,2-s2.0-84888423608
"Espahbodi, R.","6506166072;","On the factors influencing the return-earnings relation",2004,"Asia-Pacific Journal of Accounting and Economics","11","1",,"19","43",,2,"10.1080/16081625.2004.10510629","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77956953461&doi=10.1080%2f16081625.2004.10510629&partnerID=40&md5=01464d69bf5faae2823ec2814991b037",Article,"Final","",Scopus,2-s2.0-77956953461
"Rees, B.","36011236500;","Discussion of the timeliness of income recognition by European companies: An analysis of institutional and market complexity",2004,"Journal of Business Finance and Accounting","31","1-2",,"149","165",,1,"10.1111/j.0306-686X.2004.0d04.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77951891884&doi=10.1111%2fj.0306-686X.2004.0d04.x&partnerID=40&md5=a4e417da5af4f034115c30afb945573f",Conference Paper,"Final","",Scopus,2-s2.0-77951891884
"Ding, Y., Entwistle, G., Stolowy, H.","7404136394;15065439500;9634714900;","INTERNATIONAL DIFFERENCES IN RESEARCH AND DEVELOPMENT REPORTING PRACTICES: A FRENCH AND CANADIAN COMPARISON",2004,"Advances in International Accounting","17",,,"55","72",,14,"10.1016/S0897-3660(04)17003-7","https://www.scopus.com/inward/record.uri?eid=2-s2.0-36148948213&doi=10.1016%2fS0897-3660%2804%2917003-7&partnerID=40&md5=797af1a61ce3c6d6947187e1a64f029e",Review,"Final","",Scopus,2-s2.0-36148948213
"Khurana, I.K., Raman, K.K.","6701350734;7006329911;","Are big four audits in ASEAN countries of higher quality than non-big four audits?",2004,"Asia-Pacific Journal of Accounting and Economics","11","2",,"139","165",,30,"10.1080/16081625.2004.10510640","https://www.scopus.com/inward/record.uri?eid=2-s2.0-34547423522&doi=10.1080%2f16081625.2004.10510640&partnerID=40&md5=0eb6d9c4bba4afd1389e93cd5a884231",Article,"Final","",Scopus,2-s2.0-34547423522
"Chung, R., Ho, S., Kim, J.-B.","7202439661;7403716978;8304603800;","Ownership structure and the pricing of discretionary accruals in Japan",2004,"Journal of International Accounting, Auditing and Taxation","12","3",,"1","20",,52,"10.1016/j.intaccaudtax.2004.02.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-3442898879&doi=10.1016%2fj.intaccaudtax.2004.02.003&partnerID=40&md5=ad6d3145dbcd478672306de791a9304b",Article,"Final","",Scopus,2-s2.0-3442898879
"Raonic, I., McLeay, S., Asimakopoulos, I.","15019621400;6506174280;7801455870;","The timeliness of income recognition by European companies: An analysis of institutional and market complexity",2004,"Journal of Business Finance and Accounting","31","1-2",,"115","148",,61,"10.1111/j.0306-686X.2004.00004.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-27844574993&doi=10.1111%2fj.0306-686X.2004.00004.x&partnerID=40&md5=85a7f2dc4dc13e819e30929f1e46b90f",Conference Paper,"Final","",Scopus,2-s2.0-27844574993
"Al-Sehali, M., Spear, N.","6504394977;7005749920;","The decision relevance and timeliness of accounting earnings in Saudi Arabia",2004,"International Journal of Accounting","39","2",,"197","217",,19,"10.1016/j.intacc.2004.02.004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-2542428382&doi=10.1016%2fj.intacc.2004.02.004&partnerID=40&md5=3ef4c962548a621e381cccb679ab9b30",Article,"Final","",Scopus,2-s2.0-2542428382
"Helbok, G., Walker, M.","6504635967;23006805100;","On the nature and rationality of analysts' forecasts under earnings conservatism",2004,"British Accounting Review","36","1",,"45","77",,23,"10.1016/j.bar.2003.07.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-1642437922&doi=10.1016%2fj.bar.2003.07.001&partnerID=40&md5=b7e3e5093499b4b2367f6dab33c6e35d",Article,"Final","",Scopus,2-s2.0-1642437922
"Easton, P., Pae, J.","7004696872;8575544300;","Accounting conservatism and the relation between returns and accounting data",2004,"Review of Accounting Studies","9","4",,"495","521",,32,"10.1007/s11142-004-7794-6","https://www.scopus.com/inward/record.uri?eid=2-s2.0-14944360531&doi=10.1007%2fs11142-004-7794-6&partnerID=40&md5=78fda547d595ad649933b8f07f31bd2c",Article,"Final","",Scopus,2-s2.0-14944360531
"Barton, J., Waymire, G.","8661412600;6602282786;","Investor protection under unregulated financial reporting",2004,"Journal of Accounting and Economics","38","1-3 SPEC. ISS.",,"65","116",,111,"10.1016/j.jacceco.2004.06.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-12344321656&doi=10.1016%2fj.jacceco.2004.06.001&partnerID=40&md5=dda3c84402e0d98a6012a4b3101d7265",Article,"Final","",Scopus,2-s2.0-12344321656
"Leftwich, R.","24369426000;","Discussion of: ""Investor protection under unregulated financial reporting"" (by Jan Barton and Gregory Waymire)",2004,"Journal of Accounting and Economics","38","1-3 SPEC. ISS.",,"117","128",,5,"10.1016/j.jacceco.2004.09.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-12344273463&doi=10.1016%2fj.jacceco.2004.09.003&partnerID=40&md5=f5b214fd7e426e1ca0eed65e0adfea4e",Note,"Final","",Scopus,2-s2.0-12344273463
"Beekes, W., Pope, P., Young, S.","6506236772;7005022132;35243795800;","The Link Between Earnings Timeliness, Earnings Conservatism and Board Composition: Evidence from the UK",2004,"Corporate Governance: An International Review","12","1",,"47","59",,230,"10.1111/j.1467-8683.2004.00342.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-1142266539&doi=10.1111%2fj.1467-8683.2004.00342.x&partnerID=40&md5=cf94bac6fb571111f36c3e8193e254eb",Review,"Final","All Open Access, Bronze",Scopus,2-s2.0-1142266539
"Bushman, R., Chen, Q., Engel, E., Smith, A.","6603387885;36670933200;7103009560;7406747867;","Financial accounting information, organizational complexity and corporate governance systems",2004,"Journal of Accounting and Economics","37","2",,"167","201",,550,"10.1016/j.jacceco.2003.09.005","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0742276632&doi=10.1016%2fj.jacceco.2003.09.005&partnerID=40&md5=cd9f86e91dc2261a10d7b425809af683",Article,"Final","",Scopus,2-s2.0-0742276632
"Watts, R.L.","7401740851;","Conservatism in accounting part II: Evidence and research opportunities",2003,"Accounting Horizons","17","4",,"287","301",,417,"10.2308/acch.2003.17.4.287","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77249151423&doi=10.2308%2facch.2003.17.4.287&partnerID=40&md5=36834887c7fa156553e0d6645d9f3e88",Article,"Final","",Scopus,2-s2.0-77249151423
"Holthausen, R.W.","6603386112;","Testing the relative power of accounting standards versus incentives and other institutional features to influence the outcome of financial reporting in an international setting",2003,"Journal of Accounting and Economics","36","1-3 SPEC. ISS.",,"271","283",,55,"10.1016/j.jacceco.2003.10.004","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0742321681&doi=10.1016%2fj.jacceco.2003.10.004&partnerID=40&md5=ae910206415abc7a81c83e69995cf104",Article,"Final","All Open Access, Green",Scopus,2-s2.0-0742321681
"Engel, E., Hayes, R.M., Wang, X.","7103009560;7402082490;14833472000;","CEO turnover and properties of accounting information",2003,"Journal of Accounting and Economics","36","1-3 SPEC. ISS.",,"197","226",,146,"10.1016/j.jacceco.2003.08.001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0742269357&doi=10.1016%2fj.jacceco.2003.08.001&partnerID=40&md5=b6d73f645ad5c5cbedbe54b024d5bb31",Article,"Final","",Scopus,2-s2.0-0742269357
"Durnev, A., Morck, R., Yeung, B., Zarowin, P.","7006060755;6603869069;7007031416;6508297725;","Does Greater Firm-Specific Return Variation Mean More or Less Informed Stock Pricing?",2003,"Journal of Accounting Research","41","5",,"797","836",,495,"10.1046/j.1475-679X.2003.00124.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0346898286&doi=10.1046%2fj.1475-679X.2003.00124.x&partnerID=40&md5=342a774e56f4e563b5e13f5b7ac41a4a",Article,"Final","All Open Access, Green",Scopus,2-s2.0-0346898286
"Hutton, A.P., Miller, G.S., Skinner, D.J.","7006826162;7404979097;7201627929;","The Role of Supplementary Statements with Management Earnings Forecasts",2003,"Journal of Accounting Research","41","5",,"867","890",,327,"10.1046/j.1475-679X.2003.00126.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0346267870&doi=10.1046%2fj.1475-679X.2003.00126.x&partnerID=40&md5=2cbe4423b02ff8509182c9f2b9266fec",Article,"Final","",Scopus,2-s2.0-0346267870
"Shaw, K.W.","7202206489;","Corporate disclosure quality, earnings smoothing, and earnings' timeliness",2003,"Journal of Business Research","56","12",,"1043","1050",,42,"10.1016/S0148-2963(01)00328-9","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0041863974&doi=10.1016%2fS0148-2963%2801%2900328-9&partnerID=40&md5=9a3e0e249c99e0ce47922a705fef8aca",Article,"Final","",Scopus,2-s2.0-0041863974
"Ball, R., Robin, A., Wu, J.S.","24371709600;7101725768;37099355900;","Incentives versus standards: Properties of accounting income in four East Asian countries",2003,"Journal of Accounting and Economics","36","1-3 SPEC. ISS.",,"235","270",,1125,"10.1016/j.jacceco.2003.10.003","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0041790655&doi=10.1016%2fj.jacceco.2003.10.003&partnerID=40&md5=1d105a7547056104a1975f81b1268805",Article,"Final","",Scopus,2-s2.0-0041790655
"Watts, R.L.","7401740851;","Conservatism in accounting part I: Explanations and implications",2003,"Accounting Horizons","17","3",,"207","221",,1243,"10.2308/acch.2003.17.3.207","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0742311560&doi=10.2308%2facch.2003.17.3.207&partnerID=40&md5=d75a1f07065c65245659844710d895ae",Article,"Final","",Scopus,2-s2.0-0742311560
"Rosner, R.L.","7101613682;","Earnings Manipulation in Failing Firms",2003,"Contemporary Accounting Research","20","2",,"361","408",,207,"10.1506/8EVN-9KRB-3AE4-EE81","https://www.scopus.com/inward/record.uri?eid=2-s2.0-1542608678&doi=10.1506%2f8EVN-9KRB-3AE4-EE81&partnerID=40&md5=cf1ecd71aa934b304d7b15f860530b68",Review,"Final","",Scopus,2-s2.0-1542608678
"Bryant, L.","36725346200;","Relative value relevance of the successful efforts and full cost accounting methods in the oil and gas industry",2003,"Review of Accounting Studies","8","1",,"5","28",,35,"10.1023/A:1022645521775","https://www.scopus.com/inward/record.uri?eid=2-s2.0-3843068762&doi=10.1023%2fA%3a1022645521775&partnerID=40&md5=9b287cb76c585886fa961bf2be8da84a",Article,"Final","",Scopus,2-s2.0-3843068762
"Ronen, J., Ronen, T., Yaari, V.","7003933416;7003656524;6506623855;","The Effect of Voluntary Disclosure and Preemptive Preannouncements on Earnings Response Coefficients (ERC) When Firms Manage Earnings",2003,"Journal of Accounting, Auditing &amp; Finance","18","3",,"379","409",,8,"10.1177/0148558X0301800305","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84990379704&doi=10.1177%2f0148558X0301800305&partnerID=40&md5=f64f4abcb461066f5b48d8a89ce00cb2",Review,"Final","",Scopus,2-s2.0-84990379704
"Basu, S.","7403656354;","Discussion–The Reliability of Fair Value versus Historical Cost Information: Evidence from Closed-End Mutual Funds",2003,"Journal of Accounting, Auditing &amp; Finance","18","1",,"25","40",,6,"10.1177/0148558X0301800102","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84927567863&doi=10.1177%2f0148558X0301800102&partnerID=40&md5=e9066d1d0956efcc305080bee5f42560",Article,"Final","",Scopus,2-s2.0-84927567863
"Lara, J.M.G., Enguídanos, A.M.","57193099648;24338775500;","On the persistent understatement of shareholder's equity around Europe",2003,"Revista Espanola de Financiacion y Contabilidad","32","115 SPEC. ISSUE",,"44","68",,1,"10.1080/02102412.2003.10779475","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77953767846&doi=10.1080%2f02102412.2003.10779475&partnerID=40&md5=35517ec238a939ccb8bcc5b24ad29519",Article,"Final","",Scopus,2-s2.0-77953767846
"Giner, B., Reverie, C.","14619377000;25226114800;","The predictive ability of financial information for future earnings: A European perspective",2003,"Revista Espanola de Financiacion y Contabilidad","32","115 SPEC. ISSUE",,"8","43",,1,"10.1080/02102412.2003.10779474","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77953739571&doi=10.1080%2f02102412.2003.10779474&partnerID=40&md5=b10de9458f8e658a55733fa50f4e294f",Article,"Final","",Scopus,2-s2.0-77953739571
"Lara, J.M.G., Enguídanos, A.M.","57193099648;57226200596;","The asymmetric timeliness of earnings in a European context: Empirical evidence [La incorporación asimétrica de noticias al resultado contable en un contextoeuropeo: Evidencia empírica]",2003,"Revista Espanola de Financiacion y Contabilidad","32","116",,"235","264",,4,"10.1080/02102412.2003.10779488","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77953671690&doi=10.1080%2f02102412.2003.10779488&partnerID=40&md5=5094aaae078901b57c7c3dc094a2a491",Article,"Final","",Scopus,2-s2.0-77953671690
"Clubb, C.","13611440700;","Discussion of the incremental information content of earnings and cash flows from operations affected by their extremity",2003,"Journal of Business Finance and Accounting","30","1-2",,"117","124",,2,"10.1111/1468-5957.00001","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77951896903&doi=10.1111%2f1468-5957.00001&partnerID=40&md5=59741758bd380e3213baab9c3d40f6c5",Conference Paper,"Final","",Scopus,2-s2.0-77951896903
"Baginski, S.P., Branson, B.C., Lorek, K.S., Willinger, G.L.","6701742210;7003538740;6507508763;15756261000;","A TIME-SERIES APPROACH TO MEASURING THE DECLINE IN QUARTERLY EARNINGS PERSISTENCE",2003,"Advances in Accounting","20",,,"23","42",,6,"10.1016/S0882-6110(03)20002-X","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33845956735&doi=10.1016%2fS0882-6110%2803%2920002-X&partnerID=40&md5=35f82d98a4193b93cf2f4b26838d3432",Review,"Final","",Scopus,2-s2.0-33845956735
"Balsam, S., Krishnan, J., Yang, J.S.","6506539775;7006557126;14621713100;","Auditor industry specialization and earnings quality",2003,"Auditing","22","2",,"71","97",,664,"10.2308/aud.2003.22.2.71","https://www.scopus.com/inward/record.uri?eid=2-s2.0-2642558120&doi=10.2308%2faud.2003.22.2.71&partnerID=40&md5=27c1dde7ab0f899991ccf8a56a7318f1",Article,"Final","",Scopus,2-s2.0-2642558120
"Chung, R., Firth, M., Kim, J.-B.","7202439661;7006574464;8304603800;","Auditor conservatism and reported earnings",2003,"Accounting and Business Research","33","1",,"19","32",,66,"10.1080/00014788.2003.9729629","https://www.scopus.com/inward/record.uri?eid=2-s2.0-1542535276&doi=10.1080%2f00014788.2003.9729629&partnerID=40&md5=af5f8fb46c77959ad95b50c79e7ff02a",Article,"Final","",Scopus,2-s2.0-1542535276
"Louis, H.","7006456576;","The Value Relevance of the Foreign Translation Adjustment",2003,"Accounting Review","78","4",,"1027","1047",,38,"10.2308/accr.2003.78.4.1027","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0242427762&doi=10.2308%2faccr.2003.78.4.1027&partnerID=40&md5=abcd64158bcd83ccb25c25355ed65cf2",Article,"Final","",Scopus,2-s2.0-0242427762
"Hilary, G.","6505892271;","Accounting behavior of German firms after an ADR issuance",2003,"International Journal of Accounting","38","3",,"355","376",,5,"10.1016/S0020-7063(03)00052-9","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0043281587&doi=10.1016%2fS0020-7063%2803%2900052-9&partnerID=40&md5=a7cb586b343e2dd6ee7f3fcc1ea34636",Article,"Final","",Scopus,2-s2.0-0043281587
"Bhattacharya, U., Daouk, H., Welker, M.","7006018464;6602286211;57526367700;","The world price of earnings opacity",2003,"Accounting Review","78","3",,"641","678",,587,"10.2308/accr.2003.78.3.641","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0042575530&doi=10.2308%2faccr.2003.78.3.641&partnerID=40&md5=8732748df80af39642d9a481d138d98f",Review,"Final","All Open Access, Green",Scopus,2-s2.0-0042575530
"Kumar, K.R., Visvanathan, G.","27170610100;15752397300;","The information content of the deferred tax valuation allowance",2003,"Accounting Review","78","2",,"471","490",,21,"10.2308/accr.2003.78.2.471","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0038739138&doi=10.2308%2faccr.2003.78.2.471&partnerID=40&md5=f9f3072c26809c32e8f2c29756ca17a4",Article,"Final","",Scopus,2-s2.0-0038739138
"Lang, M., Raedy, J.S., Yetman, M.H.","7202006388;6506769037;6507227997;","How representative are firms that are cross-listed in the United States? An analysis of accounting quality",2003,"Journal of Accounting Research","41","2",,"363","386",,291,"10.1111/1475-679X.00108","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0038739077&doi=10.1111%2f1475-679X.00108&partnerID=40&md5=88aff86ba6be6976c3f1fca6afc01343",Review,"Final","",Scopus,2-s2.0-0038739077
"Sivakumar, K., Waymire, G.","56591905400;6602282786;","Enforceable accounting rules and income measurement by early 20th century railroads",2003,"Journal of Accounting Research","41","2",,"397","432",,58,"10.1111/1475-679X.00110","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0038739072&doi=10.1111%2f1475-679X.00110&partnerID=40&md5=82e5bd508e64aa90c310c88c9f33d704",Article,"Final","",Scopus,2-s2.0-0038739072
"Ryan, S.G., Zarowin, P.A.","35574572600;6508297725;","Why has the contemporaneous linear returns-earnings relation declined?",2003,"Accounting Review","78","2",,"523","553",,94,"10.2308/accr.2003.78.2.523","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0038400973&doi=10.2308%2faccr.2003.78.2.523&partnerID=40&md5=ce86dd57f11552950ace1429e0cfc44e",Article,"Final","",Scopus,2-s2.0-0038400973
"Pope, P.F.","7005022132;","Discussion of disclosure practices, enforcement of accounting standards, and analysts' forecast accuracy: An International study",2003,"Journal of Accounting Research","41","2",,"273","283",,25,"10.1111/1475-679X.00103","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0038400961&doi=10.1111%2f1475-679X.00103&partnerID=40&md5=c6d25fcedb458aa58f607c71d4bed3ef",Review,"Final","",Scopus,2-s2.0-0038400961
"Basu, S.","7403656354;","Discussion of enforceable accounting rules and income measurement by early 20th century railroads",2003,"Journal of Accounting Research","41","2",,"433","444",,6,"10.1111/1475-679X.00111","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0038062622&doi=10.1111%2f1475-679X.00111&partnerID=40&md5=5533f5891dd77bb0713c5e6ecc081bc8",Review,"Final","",Scopus,2-s2.0-0038062622
"Hope, O.-K.","6506561141;","Disclosure practices, enforcement of accounting standards, and analysts' forecast accuracy: An International study",2003,"Journal of Accounting Research","41","2",,"235","272",,623,"10.1111/1475-679X.00102","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0037725009&doi=10.1111%2f1475-679X.00102&partnerID=40&md5=e41932e0b188b4ec8ad27222688713fd",Article,"Final","",Scopus,2-s2.0-0037725009
"Core, J.E., Guay, W.R., Van Buskirk, A.","6701653891;56069219500;24345830900;","Market valuations in the New Economy: An investigation of what has changed",2003,"Journal of Accounting and Economics","34","1-3",,"43","67",,143,"10.1016/S0165-4101(02)00087-3","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0037219731&doi=10.1016%2fS0165-4101%2802%2900087-3&partnerID=40&md5=84c16e6b3c0d93a12a043a96c207b95d",Article,"Final","All Open Access, Green",Scopus,2-s2.0-0037219731
"Gabrielsen, G., Gramlich, J.D., Plenborg, T.","7005965697;6603667972;7801656106;","Managerial ownership, information content of earnings, and discretionary accruals in a non-US setting",2002,"Journal of Business Finance and Accounting","29","7-8",,"967","988",,77,"10.1111/1468-5957.00457","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33749361870&doi=10.1111%2f1468-5957.00457&partnerID=40&md5=c64f2677e331dab80dd48dfaa3483503",Article,"Final","",Scopus,2-s2.0-33749361870
"Dumontier, P., Raffournier, B.","36010379000;35369251100;","Accounting and capital markets: a survey of the European evidence",2002,"European Accounting Review","11","1",,"119","151",,64,"10.1080/09638180220124761","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84992991352&doi=10.1080%2f09638180220124761&partnerID=40&md5=041a2231f6cfce29f427e3419164c9c0",Article,"Final","",Scopus,2-s2.0-84992991352
"Gelb, D.S.","7004076317;","Intangible assets and firms' disclosures: An empirical investigation",2002,"Journal of Business Finance and Accounting","29","3-4",,"457","476",,64,"10.1111/1468-5957.00438","https://www.scopus.com/inward/record.uri?eid=2-s2.0-34547589221&doi=10.1111%2f1468-5957.00438&partnerID=40&md5=e27d85f0cc28bb437052b90c5ef2fda2",Article,"Final","",Scopus,2-s2.0-34547589221
"Annaert, J., De Ceuster, M.J.K., Polfliet, R., Van Campenhout, G.","6603237156;6508145216;36010811700;24339247000;","To be or not be ... 'Too Late': The case of the Belgian semi-annual earnings announcements",2002,"Journal of Business Finance and Accounting","29","3-4",,"477","495",,29,"10.1111/1468-5957.00439","https://www.scopus.com/inward/record.uri?eid=2-s2.0-33750860302&doi=10.1111%2f1468-5957.00439&partnerID=40&md5=74043d3541adfadc6e55241dcb0c4d6d",Article,"Final","",Scopus,2-s2.0-33750860302
"Leone, A.J., Rock, S.","7102613643;35945262200;","Empirical tests of budget ratcheting and its effect on managers' discretionary accrual choices",2002,"Journal of Accounting and Economics","33","1",,"43","67",,84,"10.1016/S0165-4101(01)00044-1","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0036183802&doi=10.1016%2fS0165-4101%2801%2900044-1&partnerID=40&md5=d672a853944e2a29ed9a65ec78b1a573",Article,"Final","",Scopus,2-s2.0-0036183802
"Fekrat, M.A.","57191767285;","The Timeliness of Accounting Earnings as an Antecedent of Disclosure Informativeness of US Multinational Firms",2002,"Review of Accounting and Finance","1","2",,"57","70",,1,"10.1108/eb026985","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84993077931&doi=10.1108%2feb026985&partnerID=40&md5=ca0d4901c379e776440ac358f60afd8a",Review,"Final","",Scopus,2-s2.0-84993077931
"Lopez, T.J., Rees, L.","10042177000;7101908814;","The Effect of Beating and Missing Analysts’ Forecasts on the Information Content of Unexpected Earnings",2002,"Journal of Accounting, Auditing &amp; Finance","17","2",,"155","184",,143,"10.1177/0148558X0201700204","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84990378630&doi=10.1177%2f0148558X0201700204&partnerID=40&md5=0e0c777f1fb2ad1036e84e64581540f0",Article,"Final","",Scopus,2-s2.0-84990378630
"Covarsí, M.G.-A., Torres, J.A.R.","34267630700;56397008400;","Percepciones de los inversores sobre la relevancia valorativa de los cambios yniveles de resultados",2002,"Revista Espanola de Financiacion y Contabilidad","31","113",,"881","904",,,"10.1080/02102412.2002.10779465","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77953856182&doi=10.1080%2f02102412.2002.10779465&partnerID=40&md5=5288e5b1057331c890e086a0824063d5",Article,"Final","All Open Access, Green",Scopus,2-s2.0-77953856182
"Inchausti, B.G., Maya, C.R., Gisbert, M.A.","36127510800;25226114800;36135299500;","El papel del análisis fundamental en la investigación del mercado de capitales: Análisis crítico de su evolución",2002,"Revista Espanola de Financiacion y Contabilidad","31","114",,"1111","1150",,2,"10.1080/02102412.2002.10779470","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77953815671&doi=10.1080%2f02102412.2002.10779470&partnerID=40&md5=62155f5f67bba04d5a2c67b144ccc41a",Article,"Final","",Scopus,2-s2.0-77953815671
"Maya, C.R.","25226114800;","Evidencia empirica sobrelautilidad de la información financiera para la predicción de los resultados futuros",2002,"Revista Espanola de Financiacion y Contabilidad","31","111",,"189","224",,10,"10.1080/02102412.2002.10779448","https://www.scopus.com/inward/record.uri?eid=2-s2.0-70349442668&doi=10.1080%2f02102412.2002.10779448&partnerID=40&md5=69e2ff9dd0167a9adcc28984f56262c4",Article,"Final","",Scopus,2-s2.0-70349442668
"Machuga, S.M., Pfeiffer Jr., R.J., Verma, K.","25230150700;7202147147;22939817200;","Economic value added, future accounting earnings, and financial analysts' earnings per share forecasts",2002,"Review of Quantitative Finance and Accounting","18","1",,"59","73",,23,"10.1023/A:1013814328460","https://www.scopus.com/inward/record.uri?eid=2-s2.0-16844366645&doi=10.1023%2fA%3a1013814328460&partnerID=40&md5=3e84a5203b78c1c4d2d0b9c4655766d9",Article,"Final","",Scopus,2-s2.0-16844366645
"Gul, F.A., Lynn, S.G., Tsui, J.S.L.","6701474155;36812093600;7004988655;","Audit Quality, Management Ownership, and the Informativeness of Accounting Earnings",2002,"Journal of Accounting, Auditing &amp; Finance","17","1",,"25","49",,63,"10.1177/0148558X0201700102","https://www.scopus.com/inward/record.uri?eid=2-s2.0-1542660732&doi=10.1177%2f0148558X0201700102&partnerID=40&md5=afb39c3a81456e061c0fe67f2bf34cf4",Review,"Final","",Scopus,2-s2.0-1542660732
"Givoly, D., Hayn, C.","7801379738;6506830445;","Rising Conservatism: Implications for Financial Analysis",2002,"Financial Analysts Journal","58","1",,"56","74",,23,"10.2469/faj.v58.n1.2510","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0348002880&doi=10.2469%2ffaj.v58.n1.2510&partnerID=40&md5=f0cbb1eaf7b13f95c7ed41dffad54549",Article,"Final","",Scopus,2-s2.0-0348002880
"Gelb, D.S., Zarowin, P.","7004076317;6508297725;","Corporate disclosure policy and the informativeness of stock prices",2002,"Review of Accounting Studies","7","1",,"33","52",,206,"10.1023/A:1017927530007","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0347347167&doi=10.1023%2fA%3a1017927530007&partnerID=40&md5=17b536b1f803621e30236bce625c4f07",Article,"Final","",Scopus,2-s2.0-0347347167
"Bagnoli, M., Kross, W., Watts, S.G.","7003400536;6602972754;7202546303;","The information in management's expected earnings report date: A day late, a penny short",2002,"Journal of Accounting Research","40","5",,"1275","1296",,84,"10.1111/1475-679X.t01-1-00054","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0036909040&doi=10.1111%2f1475-679X.t01-1-00054&partnerID=40&md5=18f47f5afd5d5e3276d721d223bc9cb9",Review,"Final","All Open Access, Bronze",Scopus,2-s2.0-0036909040
"Ahmed, A.S., Billings, B.K., Morton, R.M., Stanford-Harris, M.","55316235400;7004441932;7201714292;8669954300;","The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs",2002,"Accounting Review","77","4",,"867","890",,435,"10.2308/accr.2002.77.4.867","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0036808449&doi=10.2308%2faccr.2002.77.4.867&partnerID=40&md5=d3225474c3867f0e270b319308840a8e",Article,"Final","",Scopus,2-s2.0-0036808449
"Lundholm, R., Myers, L.A.","6602929302;7202503868;","Bringing the future forward: The effect of disclosure on the returns-earnings relation",2002,"Journal of Accounting Research","40","3",,"809","839",,263,"10.1111/1475-679X.00072","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0036628375&doi=10.1111%2f1475-679X.00072&partnerID=40&md5=37022a6f50c09265bc7c72caa7b0f549",Article,"Final","",Scopus,2-s2.0-0036628375
"Bartov, E., Mohanram, P., Seethamraju, C.","7004211924;57203442809;23135780600;","Valuation of Internet stocks - An IPO perspective",2002,"Journal of Accounting Research","40","2",,"321","346",,81,"10.1111/1475-679X.00050","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0036591253&doi=10.1111%2f1475-679X.00050&partnerID=40&md5=8ef182c22f23d094c0a02dab69390902",Article,"Final","All Open Access, Green",Scopus,2-s2.0-0036591253
"Lin, S.","56169914500;","The association between analysts' forecast revisions and earnings components: The evidence of FRS 3",2002,"British Accounting Review","34","1",,"1","26",,7,"10.1006/bare.2001.0179","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0036292351&doi=10.1006%2fbare.2001.0179&partnerID=40&md5=04c0bdac659945706669ae6700f14dd8",Article,"Final","",Scopus,2-s2.0-0036292351
"Christensen, P.O., Demski, J.S., Frimor, H.","7202250314;6603908700;6506141123;","Accounting policies in agencies with moral hazard and renegotiation",2002,"Journal of Accounting Research","40","4",,"1071","1090",,42,"10.1111/1475-679X.00082","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0036026431&doi=10.1111%2f1475-679X.00082&partnerID=40&md5=708e3c8d36ba723ae94670fd081e5395",Article,"Final","",Scopus,2-s2.0-0036026431
"Penman, S.H., Zhang, X.-J.","56914777000;8518726700;","Accounting conservatism, the quality of earnings, and stock returns",2002,"Accounting Review","77","2",,"237","264",,459,"10.2308/accr.2002.77.2.237","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0036013270&doi=10.2308%2faccr.2002.77.2.237&partnerID=40&md5=7cd37784aec1af98f2d88a6d4d491065",Article,"Final","",Scopus,2-s2.0-0036013270
"Francis, J., Schipper, K., Vincent, L.","23988714100;6701461792;35575077500;","Expanded disclosures and the increased usefulness of earnings announcements",2002,"Accounting Review","77","3",,"515","546",,189,"10.2308/accr.2002.77.3.515","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0035995638&doi=10.2308%2faccr.2002.77.3.515&partnerID=40&md5=c28a0972b6c1ee19c39ee33be2ffdfcd",Review,"Final","",Scopus,2-s2.0-0035995638
"Giner, B., Rees, W.","14619377000;10141939900;","On the asymmetric recognition of good and bad news in France, Germany and the United Kingdom",2001,"Journal of Business Finance and Accounting","28","9-10",,"1285","1331",,143,"10.1111/1468-5957.00416","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77951591958&doi=10.1111%2f1468-5957.00416&partnerID=40&md5=580aed9403cd648495e186032ab8b6b1",Conference Paper,"Final","",Scopus,2-s2.0-77951591958
"Holthausen, R.W., Watts, R.L.","6603386112;7401740851;","The relevance of the value-relevance literature for financial accounting standard setting",2001,"Journal of Accounting and Economics","31","1-3",,"3","75",,854,"10.1016/S0165-4101(01)00029-5","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0002604908&doi=10.1016%2fS0165-4101%2801%2900029-5&partnerID=40&md5=b6ba776fee7cfc238fba42f332c72825",Article,"Final","All Open Access, Green",Scopus,2-s2.0-0002604908
"Barth, M.E., Beaver, W.H., Landsman, W.R.","7102913646;7006953200;7003762923;","The relevance of the value relevance literature for financial accounting standard setting: Another view",2001,"Journal of Accounting and Economics","31","1-3",,"77","104",,800,"10.1016/S0165-4101(01)00019-2","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0002604906&doi=10.1016%2fS0165-4101%2801%2900019-2&partnerID=40&md5=1ef9516aad78db8b0fe2d792313ca3a4",Article,"Final","",Scopus,2-s2.0-0002604906
"Kothari, S.P.","7102665346;","Capital markets research in accounting",2001,"Journal of Accounting and Economics","31","1-3",,"105","231",,1134,"10.1016/S0165-4101(01)00030-1","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0000288294&doi=10.1016%2fS0165-4101%2801%2900030-1&partnerID=40&md5=97e6abf24f3cda0e8537093791760b40",Article,"Final","",Scopus,2-s2.0-0000288294
"Giner, B., Reverte, C.","14619377000;25226114800;","Valuation implications of capital structure: a contextual approach",2001,"European Accounting Review","10","2",,"291","314",,13,"10.1080/09638180126637","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85009818770&doi=10.1080%2f09638180126637&partnerID=40&md5=2c47ad8a3c9dcd7624bf0f222b0ca544",Article,"Final","",Scopus,2-s2.0-85009818770
"Jindrichovska, I.","6506360140;","The relationship between accounting numbers and returns: some empirical evidence from the emerging market of the Czech Republic",2001,"European Accounting Review","10","1",,"107","131",,18,"10.1080/09638180122090","https://www.scopus.com/inward/record.uri?eid=2-s2.0-77549088343&doi=10.1080%2f09638180122090&partnerID=40&md5=7a3ef76651195b9a4fe98e9220e40b7f",Article,"Final","",Scopus,2-s2.0-77549088343
"Chen, C.J.P., Chen, S., Su, X.","7501944679;35219587400;7402182107;","Is accounting information value-relevant in the emerging Chinese stock market?",2001,"Journal of International Accounting, Auditing and Taxation","10","1",,"1","22",,136,"10.1016/S1061-9518(01)00033-7","https://www.scopus.com/inward/record.uri?eid=2-s2.0-18044386745&doi=10.1016%2fS1061-9518%2801%2900033-7&partnerID=40&md5=b5378ec758ec67aeba9204ea0ebb3285",Article,"Final","",Scopus,2-s2.0-18044386745
"Giner, B., Reverte, C.","14619377000;57211284953;","Valuation implications of capital structure: A contextual approach",2001,"International Journal of Phytoremediation","21","1",,"291","314",,,"10.1080/09638180126637","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85066225727&doi=10.1080%2f09638180126637&partnerID=40&md5=0cf67d862bd93b51285496b565f3438a",Article,"Final","",Scopus,2-s2.0-85066225727
"Jindrichovska, I.","6506360140;","The relationship between accounting numbers and returns: Some empirical evidence from the emerging market of the czech republic",2001,"International Journal of Phytoremediation","21","1",,"107","131",,,"10.1080/09638180122090","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85066171650&doi=10.1080%2f09638180122090&partnerID=40&md5=057c11bbe49c1174ccdeff31c779ea9f",Article,"Final","",Scopus,2-s2.0-85066171650
"Lubberink, M., Huijgen, C.","15728008400;6506507153;","A Wealth-Based Explanation for Earnings Conservatism",2001,"Review of Finance","5","3",,"323","349",,11,"10.1023/A:1013887921233","https://www.scopus.com/inward/record.uri?eid=2-s2.0-27844514977&doi=10.1023%2fA%3a1013887921233&partnerID=40&md5=0ae1424670812602329d6671a794b506",Article,"Final","All Open Access, Bronze",Scopus,2-s2.0-27844514977
"Basu, S.","7403656354;","Discussion of on the asymmetric recognition of good and bad news in France, Germany and the United Kingdom",2001,"Journal of Business Finance and Accounting","28","9-10",,"1333","1349",,34,"10.1111/1468-5957.00417","https://www.scopus.com/inward/record.uri?eid=2-s2.0-22144460021&doi=10.1111%2f1468-5957.00417&partnerID=40&md5=61797fd99849a03f54837ae52aabbf5e",Conference Paper,"Final","",Scopus,2-s2.0-22144460021
"Ho, L.-C.J., Liu, C.-S., Sohn, P.S.","16021886000;7409792909;58091243100;","The value relevance of accounting information around the 1997 Asian financial crisis—the case of South Korea",2001,"Asia-Pacific Journal of Accounting and Economics","8","2",,"83","107",,30,"10.1080/16081625.2001.10510591","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0041723669&doi=10.1080%2f16081625.2001.10510591&partnerID=40&md5=13bdb85267ad7681ea290b391ac491c8",Article,"Final","",Scopus,2-s2.0-0041723669
"Lie, E.","7004135659;","Detecting abnormal operating performance: Revisited",2001,"Financial Management","30","2",,"77","91",,70,"10.2307/3666406","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0040440275&doi=10.2307%2f3666406&partnerID=40&md5=1c0c2163bba69e51512c3553174b87e2",Article,"Final","",Scopus,2-s2.0-0040440275
"DeFond, M.L., Park, C.W.","6602107693;37062708100;","The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises",2001,"Accounting Review","76","3",,"375","404",,306,"10.2308/accr.2001.76.3.375","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0035595263&doi=10.2308%2faccr.2001.76.3.375&partnerID=40&md5=df32f3dc1354f8ad8bd756653f58a631",Article,"Final","",Scopus,2-s2.0-0035595263
"Huson, M.R., Scott, T.W., Wier, H.A.","7004296427;56555908500;6506208599;","Earnings dilution and the explanatory power of earnings for returns",2001,"Accounting Review","76","4",,"589","612",,35,"10.2308/accr.2001.76.4.589","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0035540367&doi=10.2308%2faccr.2001.76.4.589&partnerID=40&md5=6fda65919ebf4d75acfa5a661bfc3179",Article,"Final","",Scopus,2-s2.0-0035540367
"Gigler, F.B., Hemmer, T.","6603367675;6603506996;","Conservatism, optimal disclosure policy, and the timeliness of financial reports",2001,"Accounting Review","76","4",,"471","493",,162,"10.2308/accr.2001.76.4.471","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0035540338&doi=10.2308%2faccr.2001.76.4.471&partnerID=40&md5=eab1d374c89d1dec959df994c4edba97",Article,"Final","",Scopus,2-s2.0-0035540338
"Kwon, Y.K., Paul Newman, D., Suh, Y.S.","9242502800;36867063300;7202260440;","The demand for accounting conservatism for management control",2001,"Review of Accounting Studies","6","1",,"29","52",,65,"10.1023/a:1011330003876","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0011293832&doi=10.1023%2fa%3a1011330003876&partnerID=40&md5=c8400a9a0b3366471c0e2b39cfe43186",Article,"Final","",Scopus,2-s2.0-0011293832
"Thomas, W.B.","55429819400;","The Value-relevance of geographic segment earnings disclosures under SFAS 14",2000,"Journal of International Financial Management and Accounting","11","3",,"133","155",,32,"10.1111/1467-646X.00059","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0042355498&doi=10.1111%2f1467-646X.00059&partnerID=40&md5=d5e9401bfc6df5324c417446ffa26bac",Article,"Final","",Scopus,2-s2.0-0042355498
"Ball, R., Robin, A., Wu, J.S.","24371709600;7101725768;37099355900;","Accounting standards, the institutional environment and issuer incentives: Effect on timely loss recognition in China",2000,"Asia-Pacific Journal of Accounting and Economics","7","2",,"71","96",,66,"10.1080/16081625.2000.10510579","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85147912438&doi=10.1080%2f16081625.2000.10510579&partnerID=40&md5=8a52deb1909df4efaaba84f9de1eb1fd",Article,"Final","",Scopus,2-s2.0-85147912438
"Ahmed, A.S., Morton, R.M., Schaefer, T.F.","55316235400;7201714292;16023099200;","Accounting Conservatism and the Valuation of Accounting Numbers: Evidence on the Feltham-Ohlson (1996) Model",2000,"Journal of Accounting, Auditing &amp; Finance","15","3",,"271","292",,53,"10.1177/0148558X0001500305","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84990345125&doi=10.1177%2f0148558X0001500305&partnerID=40&md5=9825843f92d45567fe1a58ddd1af2bdf",Review,"Final","",Scopus,2-s2.0-84990345125
"Miller, M.C., Loftus, J.A.","7406531737;24281616000;","Measurement entering the 21st century: A clear or blocked road ahead?",2000,"Australian Accounting Review","10","21",,"4","18",,6,"10.1111/j.1835-2561.2000.tb00058.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84987751418&doi=10.1111%2fj.1835-2561.2000.tb00058.x&partnerID=40&md5=365d58a943868e7645f06a241962681d",Article,"Final","",Scopus,2-s2.0-84987751418
"Alciatore, M., Easton, P., Spear, N.","6506494460;7004696872;7005749920;","Accounting for the impairment of long-lived assets: Evidence from the petroleum industry",2000,"Journal of Accounting and Economics","29","2",,"151","172",,30,"10.1016/S0165-4101(00)00018-5","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0348191078&doi=10.1016%2fS0165-4101%2800%2900018-5&partnerID=40&md5=ac396ba4f63156e18ccf2e3971c2e99e",Article,"Final","",Scopus,2-s2.0-0348191078
"Easton, P., Shroff, P., Taylor, G.","7004696872;6701810436;55454302200;","Permanent and transitory earnings, accounting recording lag, and the earnings coefficient",2000,"Review of Accounting Studies","5","4",,"281","300",,13,"10.1023/A:1026589405910","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0346694463&doi=10.1023%2fA%3a1026589405910&partnerID=40&md5=3a1634aaeaa2ebe100b8e7def46d61f4",Article,"Final","",Scopus,2-s2.0-0346694463
"Ball, R., Kothari, S.P., Robin, A.","24371709600;7102665346;7101725768;","The effect of international institutional factors on properties of accounting earnings",2000,"Journal of Accounting and Economics","29","1",,"1","51",,1740,"10.1016/S0165-4101(00)00012-4","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0042780791&doi=10.1016%2fS0165-4101%2800%2900012-4&partnerID=40&md5=a932ce2dab09c1be982187e5d30cd092",Article,"Final","All Open Access, Green",Scopus,2-s2.0-0042780791
"Fama, E.F., French, K.R.","6603950815;7006094907;","Forecasting profitability and earnings",2000,"Journal of Business","73","2",,"161","175",,389,"10.1086/209638","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0040805996&doi=10.1086%2f209638&partnerID=40&md5=ac4d3a624b8a244043bb17ecf596d587",Article,"Final","",Scopus,2-s2.0-0040805996
"Cready, W.M., Hurtt, D.N., Seida, J.A.","6603454117;7801381020;7801489549;","Applying reverse regression techniques in earnings-return analyses",2000,"Journal of Accounting and Economics","30","2",,"227","240",,12,"10.1016/S0165-4101(01)00006-4","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0037498666&doi=10.1016%2fS0165-4101%2801%2900006-4&partnerID=40&md5=35c3afb1232b233d0a55f4e17b804256",Article,"Final","",Scopus,2-s2.0-0037498666
"McSweeney, B.","6701792651;","Looking forward to the past",2000,"Accounting, Organizations and Society","25","8",,"767","786",,22,"10.1016/S0361-3682(99)00046-X","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0034311797&doi=10.1016%2fS0361-3682%2899%2900046-X&partnerID=40&md5=92584d92618a272be610f12e55301fca",Article,"Final","",Scopus,2-s2.0-0034311797
"Zhang, G.","57193088237;","Accounting information, capital investment decisions, and equity valuation: Theory and empirical implications",2000,"Journal of Accounting Research","38","2",,"271","295",,91,"10.2307/2672934","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0034257393&doi=10.2307%2f2672934&partnerID=40&md5=789f13e62c9ce52dff0ed6e3a1fc0659",Article,"Final","",Scopus,2-s2.0-0034257393
"Givoly, D., Hayn, C.","7801379738;6506830445;","The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?",2000,"Journal of Accounting and Economics","29","3",,"287","320",,617,"10.1016/S0165-4101(00)00024-0","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0000868739&doi=10.1016%2fS0165-4101%2800%2900024-0&partnerID=40&md5=9c68433bd6dcd4d2f540bbc79b369771",Article,"Final","",Scopus,2-s2.0-0000868739
"Zhang, X.","8518726700;","Conservative accounting and equity valuation",2000,"Journal of Accounting and Economics","29","1",,"125","149",,112,"10.1016/S0165-4101(00)00016-1","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0000452366&doi=10.1016%2fS0165-4101%2800%2900016-1&partnerID=40&md5=e546963a774442f5af84dd36bbbe0ba6",Article,"Final","",Scopus,2-s2.0-0000452366
"Easton, P.D.","7004696872;","Security returns and the value relevance of accounting data",1999,"Accounting Horizons","13","4",,"399","412",,97,"10.2308/acch.1999.13.4.399","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0345980175&doi=10.2308%2facch.1999.13.4.399&partnerID=40&md5=c448d6bc28e92034e08ab4b952abe527",Note,"Final","",Scopus,2-s2.0-0345980175
"Al-Debie, M., Walker, M.","48561198800;23006805100;","Fundamental information analysis: An extension and UK evidence",1999,"British Accounting Review","31","3",,"261","280",,17,"10.1006/bare.1999.0101","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0002566501&doi=10.1006%2fbare.1999.0101&partnerID=40&md5=7e3e04f89b91e45d9e5377dfe539e46e",Article,"Final","",Scopus,2-s2.0-0002566501
"Giner, B., Rees, W.","14619377000;10141939900;","A valuation based analysis of the Spanish accounting reforms",1999,"Journal of Management and Governance","3","1",,"31","48",,26,"10.1023/A:1009968532672","https://www.scopus.com/inward/record.uri?eid=2-s2.0-27844493070&doi=10.1023%2fA%3a1009968532672&partnerID=40&md5=cd26c9d5d761b8e57bc4e5a0294acca6",Article,"Final","",Scopus,2-s2.0-27844493070
"Core, J.E., Schrand, C.M.","6701653891;6602350452;","The effect of accounting-based debt covenants on equity valuation",1999,"Journal of Accounting and Economics","27","1",,"1","34",,31,"10.1016/S0165-4101(98)00043-3","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0013302364&doi=10.1016%2fS0165-4101%2898%2900043-3&partnerID=40&md5=4560919897145bf23f554b1aecced8e6",Article,"Final","All Open Access, Hybrid Gold",Scopus,2-s2.0-0013302364
"Mendenhall, R.R., H. Fehrs, D.","7004176015;36825879400;","Option listing and the stock-price response to earnings announcements",1999,"Journal of Accounting and Economics","27","1",,"57","87",,30,"10.1016/S0165-4101(98)00045-7","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0002635408&doi=10.1016%2fS0165-4101%2898%2900045-7&partnerID=40&md5=5c52fb82efec81d0a609b845a9af22ca",Article,"Final","",Scopus,2-s2.0-0002635408
"Bauman, M.P.","12445505800;","An empirical investigation of conservatism in book value measurement",1999,"Managerial Finance","25","12",,"42","57",,10,"10.1108/03074359910766334","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85016516484&doi=10.1108%2f03074359910766334&partnerID=40&md5=edc63d556b109b24aa4a8f38280b07ff",Article,"Final","",Scopus,2-s2.0-85016516484
"Ball, R.","24371709600;","Discussion: “The Association between Firms’ Values and Accounting Numbers after Adoption of Fresh Start Reporting”",1999,"Journal of Accounting, Auditing &amp; Finance","14","3",,"212","218",,2,"10.1177/0148558X9901400302","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84990378703&doi=10.1177%2f0148558X9901400302&partnerID=40&md5=79f129beba34844cf1a2520cd0f53d16",Review,"Final","",Scopus,2-s2.0-84990378703
"Schleicher, T., Walker, M.","16445242500;23006805100;","Share price anticipation of earnings and management's discussion of operations and financing",1999,"Accounting and Business Research","29","4",,"321","335",,29,"10.1080/00014788.1999.9729591","https://www.scopus.com/inward/record.uri?eid=2-s2.0-4344629731&doi=10.1080%2f00014788.1999.9729591&partnerID=40&md5=cd7deaed39657c66742c05d7e2cc5f9d",Article,"Final","",Scopus,2-s2.0-4344629731
"Basu, S.","7403656354;","Discussion of international differences in the timeliness, conservatism, and classification of earnings",1999,"Journal of Accounting Research","37","SUPPL.",,"89","99",,17,"10.2307/2491346","https://www.scopus.com/inward/record.uri?eid=2-s2.0-15544389875&doi=10.2307%2f2491346&partnerID=40&md5=6446ecd085cfdac1333cebcfa264fc24",Article,"Final","",Scopus,2-s2.0-15544389875
"Plummer, C.E., Tse, S.Y.","7006117283;7006643117;","The Effect of Limited Liability on the Informativeness of Earnings: Evidence from the Stock and Bond Markets",1999,"Contemporary Accounting Research","16","3",,"541","574",,34,"10.1111/j.1911-3846.1999.tb00595.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0346977488&doi=10.1111%2fj.1911-3846.1999.tb00595.x&partnerID=40&md5=08ebfe2798ece0837cf88c9daca30117",Article,"Final","",Scopus,2-s2.0-0346977488
"Lin Jun, Z., Chen, F.","8294676300;57219004411;","Applicability of the conservatism accounting convention in China: Empirical evidence",1999,"International Journal of Accounting","34","4",,"517","537",,6,,"https://www.scopus.com/inward/record.uri?eid=2-s2.0-0007034315&partnerID=40&md5=45f318e76252431310919629a089524a",Article,"Final","",Scopus,2-s2.0-0007034315
"Vincent, L.","35575077500;","The information content of funds from operations (FFO) for real estate investment trusts (REITs)",1999,"Journal of Accounting and Economics","26","1-3",,"69","104",,67,"10.1016/S0165-4101(98)00039-1","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0002039667&doi=10.1016%2fS0165-4101%2898%2900039-1&partnerID=40&md5=6e7c7c0406ede16cb65a2153ced839ac",Article,"Final","",Scopus,2-s2.0-0002039667
"Leuz, C.","6602397487;","The role of accrual accounting in restricting dividends to shareholders",1998,"European Accounting Review","7","4",,"579","604",,28,"10.1080/096381898336204","https://www.scopus.com/inward/record.uri?eid=2-s2.0-84928981138&doi=10.1080%2f096381898336204&partnerID=40&md5=ac11184b66fd86a059fcf43564711ac7",Article,"Final","",Scopus,2-s2.0-84928981138
"O'hanlon, J.","9272593200;","The articulation of returns and accounting-related variables when returns lead earnings: UK evidence",1998,"Journal of Business Finance and Accounting","25","9-10",,"1163","1201",,3,"10.1111/1468-5957.00232","https://www.scopus.com/inward/record.uri?eid=2-s2.0-13644280959&doi=10.1111%2f1468-5957.00232&partnerID=40&md5=74e52d0e9c92b31b0cede1ee3612645c",Conference Paper,"Final","",Scopus,2-s2.0-13644280959
"Basu, S., Hwang, L., Jan, C.-L.","7403656354;7101682384;35932216200;","International variation in accounting measurement rules and analysts' earnings forecast errors",1998,"Journal of Business Finance and Accounting","25","9-10",,"1207","1247",,72,"10.1111/1468-5957.00234","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0010055024&doi=10.1111%2f1468-5957.00234&partnerID=40&md5=979e59491468dc7a5c280ca36e39c3d5",Conference Paper,"Final","",Scopus,2-s2.0-0010055024
"Lipe, R.C., Bryant, L., Widener, S.K.","16413452100;36725346200;6506716141;","Do nonlinearity, firm-specific coefficients, and losses represent distinct factors in the relation between stock returns and accounting earnings?",1998,"Journal of Accounting and Economics","25","2",,"195","214",,77,"10.1016/S0165-4101(98)00022-6","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0032571950&doi=10.1016%2fS0165-4101%2898%2900022-6&partnerID=40&md5=68597d28a0a89feaeee2f972c38eec60",Article,"Final","",Scopus,2-s2.0-0032571950
"Leuz, C.","6602397487;","The role of accrual accounting in restricting dividends to shareholders",1998,"International Journal of Phytoremediation","21","1",,"579","604",,,"10.1080/096381898336204","https://www.scopus.com/inward/record.uri?eid=2-s2.0-85066218840&doi=10.1080%2f096381898336204&partnerID=40&md5=dfd7915f7a4b89697dd1209df922e9db",Article,"Final","",Scopus,2-s2.0-85066218840
"Riffe, S., Thompson, R.","25625329300;7406368348;","The Relation between Stock Prices and Accounting Information",1998,"Review of Accounting Studies","2","4",,"325","351",,5,"10.1023/A:1018663519739","https://www.scopus.com/inward/record.uri?eid=2-s2.0-54649084359&doi=10.1023%2fA%3a1018663519739&partnerID=40&md5=71a4a059b037c9980011545e219ad043",Article,"Final","",Scopus,2-s2.0-54649084359
"Nwaeze, E.T.","6508020555;","Regulation and the valuation relevance of book value and earnings: Evidence from the United States",1998,"Contemporary Accounting Research","15","4",,"547","573",,28,"10.1111/j.1911-3846.1998.tb00571.x","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0001275593&doi=10.1111%2fj.1911-3846.1998.tb00571.x&partnerID=40&md5=b308b7e5a70d629e1c42d474e8b5d296",Article,"Final","",Scopus,2-s2.0-0001275593
"Bodnar, G.M., Weintrop, J.","6701586445;15754897900;","The valuation of the foreign income of US multinational firms: A growth opportunities perspective",1997,"Journal of Accounting and Economics","24","1",,"69","97",,92,"10.1016/S0165-4101(97)00016-5","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0031536919&doi=10.1016%2fS0165-4101%2897%2900016-5&partnerID=40&md5=e06167474911833aacc6de2753e96e18",Article,"Final","All Open Access, Hybrid Gold, Green",Scopus,2-s2.0-0031536919
"Collins, D.W., Maydew, E.L., Weiss, I.S.","7403253898;6601976107;7102744163;","Changes in the value-relevance of earnings and book values over the past forty years",1997,"Journal of Accounting and Economics","24","1",,"39","67",,841,"10.1016/S0165-4101(97)00015-3","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0031498152&doi=10.1016%2fS0165-4101%2897%2900015-3&partnerID=40&md5=991a2956765371a51fe001defe232e85",Article,"Final","",Scopus,2-s2.0-0031498152
"Skinner, D.J.","7201627929;","Earnings disclosures and stockholder lawsuits",1997,"Journal of Accounting and Economics","23","3",,"249","282",,475,"10.1016/S0165-4101(97)00010-4","https://www.scopus.com/inward/record.uri?eid=2-s2.0-0031280675&doi=10.1016%2fS0165-4101%2897%2900010-4&partnerID=40&md5=eaf572f1b529a9c5fd5718724824c493",Article,"Final","All Open Access, Green",Scopus,2-s2.0-0031280675