ãÞÇáå äÕíÑÒÇÏå - ãconfnews.um.ac.ir/.../41/conferences/accounting92/228_1.pdf ·...
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1) Ahmed, A. S., & Duellman, S. ,(2007), Evidence on the role of accounting conservatism in corporate governance, Journal of Accounting and Economics, 43,pp. 411 437.
2) Ahmed, A.S., Duellman, S.,( 2011). Evidence on the role of accounting conservatism inmonitoring managers investment decisions. Accounting and Finance 51, 609-633.
3) Basu. S; (1997), the conservatism principle and the asymmetric timeliness of earnings, journal of Accounting and Economics, 24,pp 3-37.
4) Beekes, Wendy, Pope, Peter and Young, Steven, (2004), The Link Between Earnings Timeliness, Earnings Conservatism and Board Composition: Evidence from the U.K , Corporate Governance An International Review, Vol. 12, No.1 ,pp.47-59.
5) Bushee B. J, Carter M.E,Gerakos J, Institutional Investor Preferences for Corporate Governance Mechanism
, Working papare, University of Pennsylvania,2008
6) Chi, Wuchun, Liu, Chiawen and Wang, Taychang, (2009), What Affects Accounting Conservatism: A Corporate Governance Perspective, Jornal of Contemporary Accounting & Economics, Vol.5, No.1, pp .47-59.
7) Chung K. H, Zhang H, Corporate Governance and institutional Ownership
, Journal of Financial and uantitative Analaysis 2009, forthcoming.
8) Fama, E.F. and M.C. Jensen ,(1983), Separation of Ownership and Control, Journal of Law and Economics, Vol. 26 (June), pp. 25-301
9) Garcia Lara J. M., Garcia Osma, B. and Penalva F.,(2007), Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence, European Accounting Review, 16 (4) ,pp. 727 755.
10) Givoly,D. and Hayn,C,(2000), and The Changing Time-Series Properties of Earnings, Cash Flows and Accruals: Has Financial Reporting Become More Conservative , Journal of Acconting and Economic,29(3),pp.287-320.
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11) Givoly,D.,C.K.Hayn and A.Natarjan(2007), Measuring Reporting Conservatism . The Accounting Review
82(1):65-106.
12) Jensen, M. and meckling, W.H.(1976), Theory of the firm: Managerial behavior, agency costs and ownership structure, journal of Financial Economics, 3,
13) LaFond, R., Roychowhury, S.,( 2008), Managerial ownership and accounting conservatism, Journal of Accounting Research, 46(1),pp. 101 135.
14) LaFond,R.,Watts,R.(2010) the information role of conservatism The Accounting Review ,83(2):447-478
15) Lim, Roslinda,(2009), The Relationship Between Corporate Governance and Accounting Conservatism, The University of New South Wales.
16) Ryan, S.,(2006), Identifying conditional conservatism. European Accounting Review 15(4): pp. 511-525
17) Thai, Kriengkrai and Kuntisook, Kiatniyom,(2009), Accounting Coservatism and Controlling Shareholder Characteristics: Empirical Evidence from Thailand, http//www.ssrn.com.
18) Tsaia,H. and Z. Gu (2007). The Relationship Between Institutional ownership and Casino Firm Performance, Hospitality Management.
19) Watts, R., (2003), Conservatism in Accounting, Part I: Explanations and Implication, Accounting Horizons,No 17,3, pp 207-221.
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