مرجع‌ها
حساس یگانه، یحیی و شهریاری، علیرضا. تابستان 1389. «بررسی رابطة بین تمرکز مالکیت و محافظه‌کاری در بورس اوراق بهادار تهران»، پژوهش‌های حسابداری مالی، سال دوم، ش 4، ص 99-77.
حسنی، محمد. 1392. «مطالعة تجربی رابطة بین حساسیت جریان نقد سرمایه‌گذاری و محافظه‌کاری حسابداری(دیدگاه قراردادهای کارآ یا دیدگاه تحریف سیستمهای اطلاعاتی؟)»، بررسی‌های حسابداری و حسابرسی 20(3)، 84-59.
دلاور، علی. 1386. روش تحقیق در روانشناسی و علوم تربیتی. انتشارات آگاه
کاوه مهرانی، جلال وافی ثانی، محمد حلاج. تابستان 1389. «دربارة رابطة قراردادهای بدهی و اندازة شرکت با محافظه‌کاری در شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران»،17 (1)، ص 112-97.
Ahmed, A. S. & Duellman, S. 2007. ”Accounting Conservatism and Board of Director Characteristics: An Empirical Analysis”, Journal of Accounting and Economics 43(2), 411-437.
Ball, R. 2001. “Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure”, Brookings-Wharton Papers on Financial Services 1, 127-169.
Barth, M. E., Beaver, W. H. and Landsman, W. R. 1998. Relative Valuation roles of equity book value and net income as a function of financial health. Journal of Accounting and Economics, Vol. 25, No. 1, pp 1-34.
Dechow, P.M. 1994. “Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals”. Journal of Accounting and Economics, Vol. 18, No. 1, pp. 3-42.
Dechow, P.; Ge, W.; Schrand, C. 2010. “Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences”, Journal of Accounting and Economics 50(2), 344-401.
Fang, V. W.; Huang, A. H.; Karpoff, J. M. 2015. ”Short Selling and Earnings Management: A Controlled Experiment”, The Journal of Finance, 71(3), 1251-1294.
Feltham G, Ohlson J. 1995. Valuation and clean surplus accounting for operating and financial activities. Contemp Accounting Res. Vol. 11, No. 2 pp. 689–731
Givoly, D. & Hayn, C. 2000. “The Changing Time-Series Properties of Earnings, Cash Flows and Accruals: Has Financial Reporting Become More Conservative?” Journal of Accounting and Economics 29(3), 287-320.
Graham, J. R.; Harvey, C. R.; Rajgopal, S. 2005. “The Economic Implications of Corporate Financial Reporting”, Journal of Accounting and Economics 40(1), 3-73.
Grullon, G.; Michenaud, S.; Weston, J. P. 2015. “The Real Effects of Short-Selling Constraints”, The Review of Financial Studies 28(6), 1737-1767.
Pae, J. and Thornton, D., 2010. The association between accounting conservatism and analysts’. Forecast Inefficiency. Asia Pacific Journal of Financial Studies, 39 (2), 171–197.
Roychowdhury, S. & Martin, X. 2013. “Understanding discretionin conservatism: An alternativeviewpoint”, Journal of Accounting and Economics, Vol. 56, pp. 134-146
Ryan, S. G. 2006. “Identifying Conditional Conservatism” Journal OF European Accounting Review. Vol. 15, - N O. 4 , PP. 511-525.
Watts, Ross L. 2003. “Conservatism in Accounting Part I: Explanations and Implications”, Accounting Horizons Vol. 17, No. 3, pp. 207-221.
Young, A. 2016. “Capital Market Frictions and Conservative Reporting: Evidence from Short Selling Constraints”, Finance Research Letters 17, 227-234.
Zhang, J. 2008. “The Contracting Benefits of Accounting Conservatism to Lenders and Borrowers”, Journal of Accounting and Economics 45(1), 27-54.
)