Alexander, D., & Schwencke, H. R. (2003). Accounting change in Norway. European Accounting Review, 12
Ali, A., & Hwang, L. (2000). Country specific factors related to financial reporting and the relevance of accounting data. Journal of Accounting Research, 38
American Institute of Certified Public Accountants. (1970). Basic concepts and accounting principles underlying financial statements of business enterprises. In Statement of the Accounting Principles Board No. 4. New York: American Institute of Certified Public Accountants.
Asquith, P., Beatty, A., & Weber, J. (2005). Performance pricing in bank debt contracts. Journal of Accounting and Economics, 40
Ball, R. (2001). Infrastructure requirements for an economically efficient system of public financial reporting and disclosure, Brookings-Wharton Papers on Financial Services, 127–169.
Ball, R. (2004). Daimler-Benz AG: Evolution of corporate governance from a code-law “stakeholder” to a common-law “shareholder value” system. In A. Hopwood, C. Leuz, & D. Pfaff (Eds.), The economics and politics of accounting: International perspectives. Oxford: Oxford University Press.
Ball, R. (2006). International financial reporting standards (IFRS): Pros and Cons for investors, accounting and business research (International Accounting Policy Forum), 5–27.
Ball, R., & Brown, P. (1968). An empirical evaluation of accounting income numbers. Journal of Accounting Research, 6
Ball, R., & Brown, P. (1969). Portfolio theory and accounting. Journal of Accounting Research, 7
Ball, R., & Shivakumar, L. (2005). Earnings quality in U.K. private firms. Journal of Accounting and Economics, 39
Ball, R., & Shivakumar, L. (2006). The role of accruals in asymmetrically timely gain and loss recognition. Journal of Accounting Research, 42
Ball, R., Kothari, S. P., & Robin, A. (2000a). The effect of international institutional factors on properties of accounting earnings. Journal of Accounting & Economics, 29
Ball, R., Robin, A., & Wu, J. S. (2000b). Accounting standards, the institutional environment and issuer incentives: Effect on accounting conservatism in China. Asia Pacific Journal of Accounting and Economics, 7, 71–96.
Ball, R., Robin, A., & Wu, J. S. (2003). Incentives versus standards: Properties of accounting income in four East Asian countries and implications for acceptance of IAS. Journal of Accounting & Economics, 36
Barth, M. E., Beaver, W. H., & Landsman, W. R. (2001). The relevance of the value relevance literature for financial accounting standard setting: Another view. Journal of Accounting and Economics, 31
Basu, S. (1997). The conservatism principle and asymmetric timeliness of earnings. Journal of Accounting & Economics, 24
Beaver, W. H., & Ryan, S. (2005). Conditional and unconditional conservatism: Concepts and modeling. Review of Accounting Studies, 10
Bernard, V. L., & Thomas, J. K. (1989). Post-earnings-announcement drift: Delayed price response or risk premium. Journal of Accounting Research, 27
Bushman, R. M., & Piotroski, J. (2006). Financial reporting incentives for conservative accounting: The influence of legal and political institutions. Journal of Accounting & Economics, 42
Bushman, R. M., Piotroski, J., & Smith, A. J. (2004). What determines corporate transparency. Journal of Accounting Research, 42
Canning, J. B. (1929). The economics of accountancy. New York: Ronald Press.
Chambers, R. J. (1966). Accounting, evaluation, and economic behavior. Englewood Cliffs: Prentice-Hall.
Center for International Financial Analysis and Research (CIFAR). (1995). International Accounting and Auditing Trends. Princeton: CIFAR.
Collins, D. W., & Kothari, S. P. (1989). An analysis of intertemporal and cross-sectional determinants of earnings response coefficients. Journal of Accounting and Economics, 11
Dhaliwal, D., Subramanyam, R., & Trezevant, R. (1999). Is comprehensive income superior to net income as a measure of firm performance?. Journal of Accounting and Economics, 26
Easton, P. E., & Zmijewski, M. E. (1989). Cross-sectional variation in the stock market response to accounting earnings announcements. Journal of Accounting and Economics, 11
European Federation of Accountants (FEE). (1997). FEE comparative study on conceptual accounting frameworks in Europe. Brussels: FEE.
Financial Accounting Standards Board. (1978). Concepts Statement No. 1: Objectives of financial reporting by business enterprises. Norwalk: Financial Accounting Standards Board.
Financial Accounting Standards Board. (1980). Concepts Statement No. 2: Qualitative characteristics of accounting information. Norwalk: Financial Accounting Standards Board.
Gigler, F., & Hemmer, T. (1998). On the frequency, quality, and informational role of mandatory financial reports. Journal of Accounting Research, 36
Gilman S. (1939). Accounting concepts of profit. New York: The Ronald Press Company.
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 & Economics, 29
Givoly, D., Hayn, C., & Natarajan, A. (2007). Measuring reporting conservatism. The Accounting Review, 82
Gray, S. (1980). International accounting differences from a security analysis perspective. Journal of Accounting Research, 18
Haller, A. (1998). Accounting in Germany. In P. Walton, A. Haller, & B. Raffournier (Eds.), International accounting (Chap. 4). London: International Thomson Business Press.
Holthausen, R. W., & Watts, R. L. (2001). The relevance of the value-relevance literature for financial accounting standard setting. Journal of Accounting & Economics, 31
International Accounting Standards Board (IASB). (2001). Framework for the Preparation and Presentation of Financial Statements. London: IASB.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3
Kothari, S. P., Sloan, R. G. (1992). Information in prices about future earnings: Implications for earnings response coefficients. Journal of Accounting & Economics, 15
La Porta, R., Lopez-de-Silanes, F., Shleifer, A., & Vishny, R. (1997). Legal determinants of external finance. Journal of Finance, 52
La Porta, R., Lopez-de-Silanes, F., Shleifer, A., & Vishny, R. (1998). Law and finance. Journal of Political Economy, 106
Leftwich, R. (1983). Accounting information in private markets: Evidence from private lending agreements. The Accounting Review, 58, 23–42.
Leuz, C., Nanda, D., & Wysocki, P. D. (2003). Earnings management and investor protection: An international comparison. Journal of Financial Economics, 69
Lev, B. (1989). On the usefulness of earnings and earnings research: Lessons and directions from two decades of empirical research. Journal of Accounting Research, 27
Nobes, C. (1998). Major international differences in financial reporting. In C. Nobes, & R. Parker (Eds.), Comparative international accounting (5th ed., Chap. 3). Englewood Cliffs: Prentice-Hall.
Pae, J., Thornton, D. B., & Welker, M. (2005). The link between earnings conservatism and the price-to-book ratio. Contemporary Accounting Research, 22
Rajan, R. G., & Zingales, L. (2003). The great reversals: The politics of financial development in the 20th Century. Journal of Financial Economics, 69
Roychowdhury, S., & Watts, R. L. (2007). Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting. Journal of Accounting & Economics, 44
Shleifer, A., & Vishny, R. (1997). A survey of corporate governance. Journal of Finance, 52
Schneider, D. (1995). The history of financial reporting in Germany. In P. Walton (Eds.), European financial reporting: A history. London: Academic Press.
Smith, C., & Warner, J. (1979). On financial contracting: An analysis of bond covenants. Journal of Financial Economics, 7
Vuolteenaho, T. (2000). Understanding the aggregate book-to-market ratio and its implications to current equity-premium expectations, Working Paper, Harvard University.
Vuolteenaho, T. (2002). What drives firm-level stock returns? Journal of Finance, 57
Watts, R. L. (1977). Corporate financial statements: A product of the market and political processes. Australian Journal of Management, 2
Watts, R. L. (2003a). Conservatism in accounting part I: Explanations and implications. Accounting Horizons, 17
Watts, R. L.. (2003b). Conservatism in accounting part II: Evidence and research opportunities. Accounting Horizons 17.
Watts, R. L., & Zimmerman, J. L. (1986). Positive accounting theory. Englewood Cliffs, N.J.: Prentice-Hall.