@incollection{,
	
					
					
					AA33E5355E4F232F57AAE2C541A18A88
				,
	author={{AliAhmadi} and {faculty of economic and management of Sfax}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1626570
}

@incollection{b0,
	
	
		,
	title={{Accounting conservatism and board of director characteristics: an empirical analysis}}
		,
	author={{
			AAhmed
		} and {
			SDuellman
		}}
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			43
			2-3
			
			,
	year={2007}
		
	

}

@book{b1,
	
	
		,
	title={{On estimating conditional conservatism. Working paper}}
		,
	author={{
			RBall
		} and {
			SPKothari
		} and {
			VANikolaev
		}}
		
		
		
			,
	year={2011}
			
		
		
			University of Chicago
		
	

}

@incollection{b2,
	
	
		,
	title={{Incentives versus standards: properties of accounting income in four East Asian countries}}
		,
	author={{
			RBall
		} and {
			ARobin
		} and {
			JSWu
		}}
		
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			30
			1-3
			
			,
	year={2003}
		
	

}

@incollection{b3,
	
	
		,
	title={{Earnings quality in UK private firms: comparative loss recognition timeliness}}
		,
	author={{
			RBall
		} and {
			LShivakumar
		}}
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			39
			1
			
			,
	year={2005}
		
	

}

@incollection{b4,
	
	
		,
	title={{The conservatism principle and the asymmetric timeliness of earnings}}
		,
	author={{
			SBasu
		}}
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			24
			1
			
			,
	year={1997}
		
	

}

@incollection{b5,
	
	
		,
	title={{Conditional and unconditional conservatism: Concepts and modeling}}
		,
	author={{
			WBeaver
		} and {
			SRyan
		}}
		
	
	
		,
	journal={{Review of Accounting Studies}}
		
			10
			2-3
			
			,
	year={2005}
		
	

}

@incollection{b6,
	
	
		,
	title={{Financial reporting incentives for conservative accounting: the influence of legal and political institutions}}
		,
	author={{
			RBushman
		} and {
			JPiotroski
		}}
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			42
			1-2
			
			,
	year={2006}
		
	

}

@incollection{b7,
	
	
		,
	title={{Understanding earnings quality: a review of the proxies, their determinants and their consequences}}
		,
	author={{
			PMDechow
		} and {
			WGe
		} and {
			CSchrand
		}}
		
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			50
			
			,
	year={2010}
		
	

}

@incollection{b8,
	
	
		,
	title={{The changing timeseries properties of earnings, cash flows and accruals: Has financial reporting become more conservative}}
		,
	author={{
			DGivoly
		} and {
			CHayn
		}}
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			29
			3
			
			,
	year={2000}
		
	

}

@incollection{b9,
	
	
		,
	title={{Measuring reporting conservatism}}
		,
	author={{
			DGivoly
		} and {
			CKHayn
		} and {
			ANatarajan
		}}
		
		
	
	
		,
	journal={{The Accounting Review}}
		
			82
			1
			
			,
	year={2007}
		
	

}

@incollection{b10,
	
	
		,
	title={{The relevance of the value-relevance literature for financial accounting standard setting}}
		,
	author={{
			RWHolthausen
		} and {
			RLWatts
		}}
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			31
			1-3
			
			,
	year={2001}
		
	

}

@incollection{b11,
	
	
		,
	title={{The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis}}
		,
	author={{
			SPKothari
		} and {
			XLi
		} and {
			JEShort
		}}
		
		
	
	
		,
	journal={{The Accounting Review}}
		
			84
			5
			
			,
	year={2009}
		
	

}

@incollection{b12,
	
	
		,
	title={{The information role of conservatism}}
		,
	author={{
			RR LLafond
		} and {
			Watts
		}}
		
	
	
		,
	journal={{The Accounting Review}}
		
			83
			
		
	

}

@incollection{b13,
	
	
		,
	title={{Managerial ownership and accounting conservatism}}
		,
	author={{
			WLafond
		} and {
			SRoychowdhury
		}}
		
	
	
		,
	journal={{Journal of Accounting Research}}
		
			46
			1
			
			,
	year={2008}
		
	

}

@book{b14,
	
	
		,
	title={{}}
		,
	author={{
			SRoychowdhury
		} and {
			RLWatts
		}}
		
		
			,
	year={2007}
		
	

}

@incollection{b15,
	
	
		,
	title={{Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting}}
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			44
			1-2
			31
		
	

}

@book{b16,
	
	
		,
	title={{Conservatism in Accounting Part I: Explanations and Implications. Accounting Horizons}}
		,
	author={{
			RWatts
		}}
		
			,
	year={2003a}
			17
			
		
	

}

@incollection{b17,
	
	
		,
	author={{
			RWatts
		}}
	
	
		,
	booktitle={{Conservatism in Accounting Part II}}
				
			,
	year={2003b}
			17
			
		
	

}

@incollection{b18,
	
	
		,
	title={{What has the invisible hand achieved?}}
		,
	author={{
			RWatts
		}}
	
	
		,
	booktitle={{Special issue: International Accounting Policy Forum}}
				
			,
	year={2006}
			
		
	

}

@incollection{b19,
	
	
		,
	title={{Accounting information in private markets: evidence from private lending agreements}}
		,
	author={{
			RLeftwich
		}}
	
	
		,
	journal={{The Accounting Review}}
		
			58
			
			,
	year={1983}
		
	

}

@incollection{b20,
	
	
		,
	title={{GAAP goodwill and debt contracting efficiency: Evidence from net-worth covenants}}
		,
	author={{
			RFrankel
		} and {
			CSeethamraju
		} and {
			TZach
		}}
		
		
	
	
		,
	journal={{Review of Accounting Studies}}
		
			13
			
			,
	year={2008}
		
	

}

@incollection{b21,
	
	
		,
	title={{Accounting for the impairment of long-lived assets: evidence from the petroleum industry}}
		,
	author={{
			MAlciatore
		} and {
			PEaston
		} and {
			NSpear
		}}
		
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			29
			2
			
			,
	year={2000}
		
	

}

@incollection{b22,
	
	
		,
	title={{Evaluation of cycle-count policies for supply chains with inventory inaccuracy and implications on RFID investments}}
		,
	author={{
			AGKök
		} and {
			KHShang
		}}
		
	
	
		,
	journal={{European Journal of Operational Research}}
		
			237
			1
			
			,
	year={2014}
		
	

}

@book{b23,
	
	
		,
	title={{Information-sensitive replenishment when inventory records are inaccurate. Production and Operations Management}}
		,
	author={{
			AJMersereau
		}}
		
			,
	year={2013}
			22
			
		
	

}

@incollection{b24,
	
	
		,
	title={{A Review of WTA / WTP Studies}}
		,
	author={{
			JKHorowitz
		} and {
			KEMcconnell
		}}
		
	
	
		,
	journal={{Journal of Environmental Economics and Management}}
		
			44
			
			,
	year={2002}
		
	

}

@book{b25,
	
	
		,
	title={{Retail inventory management when records are inaccurate. Manufacturing & Service Operations Management}}
		,
	author={{
			NDehoratius
		} and {
			AJMersereau
		} and {
			LSchrage
		}}
		
		
		
			,
	year={2008}
			10
			
		
	

}

@incollection{b26,
	
	
		,
	title={{Inventory record inaccuracy: Causes and labor effects}}
		,
	author={{
			HChuang
		} and {
			ORogelio
		}}
		
	
	
		,
	journal={{Journal of Operations Management}}
		
			
			,
	year={2015}
		
	

}

@book{b27,
	
	
		,
	title={{Choice set awareness and ordering effects in discrete choice experiments}}
		,
	author={{
			IJBateman
		} and {
			RTCarson
		} and {
			BDay
		} and {
			DDupont
		} and {
			JJLouviere
		} and {
			SMorimoto
		} and {
			RScarpa
		} and {
			PWang
		}}
		
		
		
		
		
		
		
		
			,
	year={2008}
		
	
	,
	note={CSERGE Working Paper EDM 08-01}

}