@incollection{,
	
					
					
					0A4432C38562BE2ADF1B0E715FC32C8B
				,
	author={{Abdurahman AliyiIbrahim} and {ManWang} and {Demis HailegebrealHailu} and {Dongbei University of Finance and Economics}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1971122
}

@incollection{b0,
	
	
		,
	title={{The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs}}
		,
	author={{
			ASAhmed
		}}
	
	
		,
	journal={{The accounting review}}
		
			77
			4
			
			,
	year={2002}
		
	

}

@incollection{b1,
	
	
		,
	title={{Accounting conservatism and board of director characteristics: An empirical analysis}}
		,
	author={{
			ASAhmed
		} and {
			SDuellman
		}}
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			43
			2-3
			
			,
	year={2007}
		
	

}

@incollection{b2,
	
	
		,
	title={{Accounting conservatism and ownership structure effect: evidence from industrial and financial Jordanian listed companies}}
		,
	author={{
			AAlkurdi
		}}
	
	
		,
	journal={{International Journal of Economics and Financial Issues}}
		
			7
			2
			
			,
	year={2017}
		
	

}

@incollection{b3,
	
	
		,
	title={{The conservatism principle and the asymmetric timeliness of earnings 1}}
		,
	author={{
			SBasu
		}}
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			24
			1
			
			,
	year={1997}
		
	

}

@incollection{b4,
	
	
		,
	title={{Conservatism and debt}}
		,
	author={{
			ABeatty
		}}
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			45
			2-3
			
			,
	year={2008}
		
	

}

@incollection{b5,
	
	
		,
	title={{Relational investing and firm performance}}
		,
	author={{
			SBhagat
		}}
	
	
		,
	journal={{journal of Financial research}}
		
			27
			1
			
			,
	year={2004}
		
	

}

@incollection{b6,
	
	
		,
	title={{Accounting conservatism and the cost of equity capital: UK evidence}}
		,
	author={{
			ALChan
		} and {
			.-C
		}}
		
	
	
		,
	journal={{Managerial Finance}}
		
			35
			4
			
			,
	year={2009}
		
	

}

@book{b7,
	
	
		,
	title={{Accounting Conservatism and Corporate Investment Decisions: Evidence from a Structural Assessment}}
		,
	author={{
			CChen
		}}
		
			,
	year={2013}
		
	
	,
	note={Working Paper}

}

@incollection{b8,
	
	
		,
	title={{Corporate governance and equity liquidity: Analysis of S & P transparency and disclosure rankings}}
		,
	author={{
			WPChen
		}}
	
	
		,
	booktitle={{Corporate governance: an international review}}
				
			,
	year={2007}
			15
			
		
	

}

@incollection{b9,
	
	
		,
	title={{Ownership structure and accounting conservatism in China}}
		,
	author={{
			CPCullinan
		}}
	
	
		,
	journal={{Journal of International Accounting, Auditing and Taxation}}
		
			21
			1
			
			,
	year={2012}
		
	

}

@book{b10,
	
	
		,
	author={{
			CDeegan
		} and {
			JUnerman
		}}
		
		,
	title={{Financial accounting theory: European edition}}
				
			,
	publisher={McGraw-Hill}
			,
	year={2011}
		
	

}

@incollection{b11,
	
	
		,
	title={{An analysis of criterion variable reliability in conjoint analysis}}
		,
	author={{
			RHEvans
		}}
	
	
		,
	journal={{Perceptual and motor skills}}
		
			82
			3
			
			,
	year={1996}
		
	

}

@incollection{b12,
	
	
		,
	title={{Costs of equity and earnings attributes}}
		,
	author={{
			JFrancis
		}}
	
	
		,
	journal={{The accounting review}}
		
			79
			4
			
			,
	year={2004}
		
	

}

@incollection{b13,
	
	
		,
	title={{Corporate governance and earnings management: A meta-analysis}}
		,
	author={{
			EGarcía-Meca
		} and {
			JPSánchez-Ballesta
		}}
		
	
	
		,
	journal={{Corporate governance: an international review}}
		
			17
			5
			
			,
	year={2009}
		
	

}

@incollection{b14,
	
	
		,
	title={{The effect of earnings management on the asymmetric timeliness of earnings}}
		,
	author={{
			GarcíaLara
		} and {
			JM
		}}
		
	
	
		,
	journal={{Journal of Business Finance & Accounting}}
		
			32
			3-4
			
			,
	year={2005}
		
	

}

@incollection{b15,
	
	
		,
	title={{Accounting conservatism and the efficiency of debt contracts}}
		,
	author={{
			FGigler
		}}
	
	
		,
	journal={{Journal of accounting research}}
		
			47
			3
			
			,
	year={2009}
		
	

}

@incollection{b16,
	
	
		,
	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{b17,
	
	
		,
	title={{Optimal impairment rules}}
		,
	author={{
			RFGoex
		} and {
			AWagenhofer
		}}
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			48
			1
			
			,
	year={2009}
		
	

}

@incollection{b18,
	
	
		,
	title={{Conditional conservatism and debt versus equity financing}}
		,
	author={{
			BWGoh
		}}
	
	
		,
	journal={{Contemporary Accounting Research}}
		
			34
			1
			
			,
	year={2017}
		
	

}

@incollection{b19,
	
	
		,
	title={{Does accounting conservatism affect firm investment efficiency in an emerging market? Evidence from Tunisian context}}
		,
	author={{
			AHoucine
		}}
	
	
		,
	journal={{African Journal of Accounting, Auditing and Finance}}
		
			2
			3
			
			,
	year={2013}
		
	

}

@incollection{b20,
	
	
		,
	title={{Agencybased demand for conservatism: evidence from state adoption of antitakeover laws}}
		,
	author={{
			SJayaraman
		} and {
			LShivakumar
		}}
		
	
	
		,
	journal={{Review of Accounting}}
		
			18
			1
			
			,
	year={2013}
		
	

}

@incollection{b21,
	
	
		,
	title={{Statistical models of bond ratings: A methodological inquiry}}
		,
	author={{
			RSKaplan
		} and {
			GUrwitz
		}}
		
	
	
		,
	journal={{Journal of business}}
		
			
			,
	year={1979}
		
	

}

@incollection{b22,
	
	
		,
	title={{Estimation and empirical properties of a firm-year measure of accounting conservatism}}
		,
	author={{
			MKhan
		} and {
			RLWatts
		}}
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			48
			2-3
			
			,
	year={2009}
		
	

}

@incollection{b23,
	
	
		,
	title={{Debt maturity structure and accounting conservatism}}
		,
	author={{
			IKKhurana
		} and {
			CWang
		}}
		
	
	
		,
	journal={{Journal of Business Finance & Accounting}}
		
			42
			1-2
			
			,
	year={2015}
		
	

}

@incollection{b24,
	
	
		,
	title={{The role of accounting conservatism in the equity market: Evidence from seasoned equity offerings}}
		,
	author={{
			YKim
		}}
	
	
		,
	journal={{The accounting review}}
		
			88
			4
			
			,
	year={2013}
		
	

}

@incollection{b25,
	
	
		,
	title={{Managerial ownership and accounting conservatism}}
		,
	author={{
			RLafond
		} and {
			SRoychowdhury
		}}
		
	
	
		,
	journal={{Journal of accounting research}}
		
			46
			1
			
			,
	year={2008}
		
	

}

@incollection{b26,
	
	
		,
	title={{Estimating and validating a firm-year-specific measure of conservatism: Australian evidence}}
		,
	author={{
			CLai
		} and {
			SLTaylor
		}}
		
	
	
		,
	journal={{Accounting &}}
		
			48
			4
			
			,
	year={2008}
		
	

}

@incollection{b27,
	
	
		,
	title={{Accounting conservatism and firm investment efficiency}}
		,
	author={{
			JM GLara
		}}
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			61
			1
			
			,
	year={2016}
		
	

}

@incollection{b28,
	
	
		,
	title={{Accounting conservatism and the cost of capital: An international analysis}}
		,
	author={{
			XLi
		}}
	
	
		,
	journal={{Journal of Business Finance & Accounting}}
		
			42
			5-6
			
			,
	year={2015}
		
	

}

@incollection{b29,
	
	
		,
	title={{The relations among accounting conservatism, institutional investors and earnings manipulation}}
		,
	author={{
			FLin
		}}
	
	
		,
	journal={{Economic Modelling}}
		
			37
			
			,
	year={2014}
		
	

}

@incollection{b30,
	
	
		,
	title={{Accounting conservatism: A review of the literature}}
		,
	author={{
			GWRuch
		} and {
			GTaylor
		}}
		
	
	
		,
	journal={{Journal of Accounting Literature}}
		
			34
			
			,
	year={2015}
		
	

}

@incollection{b31,
	
	
		,
	title={{Ownership structure and the cost of debt}}
		,
	author={{
			JPSánchez-Ballesta
		} and {
			EGarcía-Meca
		}}
		
	
	
		,
	journal={{European Accounting}}
		
			20
			2
			
			,
	year={2011}
		
	

}

@incollection{b32,
	
	
		,
	title={{Conditional conservatism and the cost of debt: Evidence from central and eastern Europe}}
		,
	author={{
			S?odan
		}}
	
	
		,
	journal={{Croatian Operational Research}}
		
			3
			1
			
			,
	year={2012}
		
	

}

@incollection{b33,
	
	
		,
	title={{Accounting Conservatism and Performance of Nigerian Consumer Goods Firms¡¯: An Examination of the Role of Accruals}}
		,
	author={{
			DOUgwunta
		} and {
			BUUgwuanyi
		}}
		
	
	
		,
	journal={{International Journal of Financial}}
		
			10
			1
			
			,
	year={2019}
		
	

}

@incollection{b34,
	
	
		,
	title={{A signaling theory of accounting conservatism}}
		,
	author={{
			RZWang
		}}
	
	
		,
	booktitle={{Tony, A Signaling Theory of Accounting Conservatism}}
				
			,
	year={2009. June 6. 2009}
		
	

}

@incollection{b35,
	
	
		,
	title={{Conservatism in accounting part I: Explanations and implications}}
		,
	author={{
			RLWatts
		}}
	
	
		,
	journal={{Accounting}}
		
			17
			3
			
			,
	year={2003}
		
	

}

@book{b36,
	
	
		,
	title={{Positive accounting theory}}
		,
	author={{
			RLWatts
		} and {
			JLZimmerman
		}}
		
		
			,
	year={1986}
		
	

}

@incollection{b37,
	
	
		,
	title={{The Contracting Benefits of Accounting Conservatism to Lenders and Borrowers}}
		,
	author={{
			JZhang
		}}
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			45
			
			,
	year={2008}
		
	

}

@incollection{b38,
	
	
		,
	title={{Accounting conservatism: A literature review}}
		,
	author={{
			YZhong
		} and {
			WLi
		}}
		
	
	
		,
	journal={{Australian Accounting Review}}
		
			27
			2
			
			,
	year={2017}
		
	

}