1. The effect of IFRS on earnings management in Brazilian non-financial public companies. (2014). Pelucio-Grecco, Marta Cristina ; Lima, João Paulo Cavalcante, ; Geron, Cecilia Moraes Santostaso, .
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1. Financial Performance Adjustment in English Local Governments. (2016). Arcas, Maria Jose ; Marti, Caridad .
   In: Australian Accounting Review.
   RePEc:bla:ausact:v:26:y:2016:i:2:p:141-152.

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2. Cost of capital, audit and earnings quality under financial crisis: A global empirical investigation. (2015). Iatridis, George Emmanuel ; Persakis, Anthony .
   In: Journal of International Financial Markets, Institutions and Money.
   RePEc:eee:intfin:v:38:y:2015:i:c:p:3-24.

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3. Confusion over Accounting Conservatism: A Critical Review. (2015). Xie, Yuying.
   In: Australian Accounting Review.
   RePEc:bla:ausact:v:25:y:2015:i:2:p:204-216.

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4. The Impact of Recession on the Value-relevance of Accounting Information. (2015). Velury, Uma ; Leece, Ryan D ; Kane, Gregory D ; Richardson, Frederick M.
   In: Australian Accounting Review.
   RePEc:bla:ausact:v:25:y:2015:i:2:p:185-191.

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5. The Behaviour of Earnings, Accruals and Impairment Losses of Failed New Zealand Finance Companies. (2014). Kabir, Humayun M. ; Laswad, Fawzi.
   In: Australian Accounting Review.
   RePEc:bla:ausact:v:24:y:2014:i:3:p:262-275.

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6. Comprehending Comprehensive Income. (2014). Russell, Mark ; Hodgson, Allan.
   In: Australian Accounting Review.
   RePEc:bla:ausact:v:24:y:2014:i:2:p:100-110.

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7. Brazil’s adoption of IFRS: fertile ground for examining earnings management. (2013). Tiras, Samuel L. ; Cavalier-Rosa, Gina .
   In: Brazilian Business Review.
   RePEc:bbz:fcpbbr:v:10:y:2013:i:4:p:133-146.

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8. Accounting conservatism, ultimate ownership and investment efficiency. (2012). Wang, Xia ; Xu, Xiaodong ; Han, Nina.
   In: China Finance Review International.
   RePEc:eme:cfripp:v:2:y:2012:i:1:p:53-77.

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9. The options market response to accounting earnings announcements. (2012). Corrado, Charles ; Chen, Yangyang ; Truong, Cameron.
   In: Journal of International Financial Markets, Institutions and Money.
   RePEc:eee:intfin:v:22:y:2012:i:3:p:423-450.

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10. Audit quality in common-law and code-law emerging markets: Evidence on earnings conservatism, agency costs and cost of equity. (2012). Iatridis, George Emmanuel.
    In: Emerging Markets Review.
    RePEc:eee:ememar:v:13:y:2012:i:2:p:101-117.

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11. Measures of the Timeliness of Earnings. (2011). Brown, Philip ; Dobbie, Glen W. ; Jackson, Andrew B..
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:21:y:2011:i:3:p:222-234.

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12. Stock Market Information and REIT Earnings Management. (2010). Ambrose, Brent ; Bian, Xun.
    In: Journal of Real Estate Research.
    RePEc:jre:issued:v:32:n:1:2010:p:101-138.

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13. NATIONAL ACCOUNTING CULTURE AND THE RECOGNITION OF PROVISIONS: AN APPLICATION OF THE PRUDENCE PRINCIPLE. (2010). Feleag, Liliana ; Dragomir, Voicu D..
    In: Post-Print.
    RePEc:hal:journl:hal-00481581.

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14. A Note on the Time Series Measure of Conservatism. (2010). Westermann, Frank ; Brauer, Sebastian.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2968.

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15. The transition to IFRS: disclosures by Portuguese listed companies. (2008). Viana, Rui ; Lopes, Patricia.
    In: FEP Working Papers.
    RePEc:por:fepwps:285.

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16. Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors. (2008). Katz, Sharon .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:14085.

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17. Getting to the Bottom Line: An Exploration of Gender and Earnings Quality. (2008). Parsons, Linda ; Krishnan, Gopal.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:78:y:2008:i:1:p:65-76.

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18. Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting?. (2008). Gassen, Joachim.
    In: SFB 649 Discussion Papers.
    RePEc:hum:wpaper:sfb649dp2008-028.

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19. ANALYSE DE LEFFET DES IMPOTS DIFFERES SUR LE CONTENU INFORMATIONNEL DU RESULTAT : CAS DES FIRMES UTILISANT LES NORMES INTERNATIONALES ET LES NORMES AMERICAINES. (2008). Trabelsi, Nadia Sbei ; Olivero, Bernard.
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20. COMPREHENSIVE INCOME IN EUROPE: VALUATION, PREDICTION AND CONSERVATIVE ISSUES.. (2008). Goncharov, Igor ; Hodgson, Allan.
    In: Annales Universitatis Apulensis Series Oeconomica.
    RePEc:alu:journl:v:1:y:2008:i:10:p:1.

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21. Risikoübernahme, Arbeitsanreiz und differenzierende Besteuerung. (2007). Niemann, Rainer.
    In: arqus Discussion Papers in Quantitative Tax Research.
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22. Forecasting Profitability, Earnings, and Corporate Taxes: Evidence from UK Companies. (2007). Ahmed, Saeed.
    In: SBP Working Paper Series.
    RePEc:sbp:wpaper:16.

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23. Earnings Management to Avoid Losses: a cost of debt explanation. (2007). Pope, Peter F. ; Jose A. C. Moreira, .
    In: CEF.UP Working Papers.
    RePEc:por:cetedp:0704.

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24. Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses?. (2007). Pope, Peter F. ; Jose A. C. Moreira, .
    In: CEF.UP Working Papers.
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25. Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items. (2007). Srinivasan, Suraj ; RIEDL, EDWARD J..
    In: Harvard Business School Working Papers.
    RePEc:hbs:wpaper:09-031.

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26. CHOIX DOPTIONS COMPTABLES LORS DE LA TRANSITION AUX NORMES IAS/IFRS. (2007). Demaria, Samira ; Dufour, Dominique.
    In: Post-Print.
    RePEc:hal:journl:halshs-00543071.

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27. First time adoption of IFRS, Fair value option, conservatism: Evidences from French listed companies. (2007). Demaria, Samira ; Dufour, Dominique.
    In: Post-Print.
    RePEc:hal:journl:halshs-00266189.

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28. Les choix doptions comptables lors de la transition aux normes IAS/IFRS : quel rôle pour la prudence ?. (2007). Demaria, Samira ; Dufour, Dominique.
    In: Post-Print.
    RePEc:hal:journl:halshs-00266104.

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29. The Effect of Legal Systems and Accounting Conservatism on Corporate Governance: The U.S. versus the U.K.(A Comparative Analysis). (2006). Narayanan, Supreena.
    In: MPRA Paper.
    RePEc:pra:mprapa:4431.

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30. Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models. (2006). Pope, Peter F. ; Moreira, Jose Antonio.
    In: CEF.UP Working Papers.
    RePEc:por:cetedp:0604.

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31. In Search of Distress Risk. (2006). Hilscher, Jens ; Campbell, John ; Szilagyi, Jan .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:12362.

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32. Typologie des déterminants comptables de la valeur : Apports de lapproche économique de linformation dans la mesure de la valeur. (2006). Sellami, Mohamed.
    In: Post-Print.
    RePEc:hal:journl:halshs-00558252.

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33. Conservatism, Growth, and Return on Investment. (2006). Reichelstein, Stefan J. ; Soliman, Mark T. ; Rajan, Madhav .
    In: Research Papers.
    RePEc:ecl:stabus:1956.

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34. The Role of Accounting Conservatism in a well-functioning Corporate Governance System. (2005). Narayanan, Supreena.
    In: Finance.
    RePEc:wpa:wuwpfi:0506011.

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35. The Role of Accounting Conservatism in a well-functioning Corporate Governance System. (2005). Narayanan, Supreena ; Rosencratz, Niklas ; Sward, Maria.
    In: Finance.
    RePEc:wpa:wuwpfi:0506005.

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36. The Role of Accounting Conservatism in a well-functioning Corporate Governance System. (2005). Narayanan, Supreena ; Burkart, Mike.
    In: MPRA Paper.
    RePEc:pra:mprapa:4458.

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37. What Determines the Variability of Accounting Accruals?. (2005). Gu, Zhaoyang ; Rosett, Joshua ; Lee, Chi-Wen .
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:24:y:2005:i:3:p:313-334.

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38. Effects of Preannouncements on Analyst and Stock Price Reactions to Earnings News. (2005). Miller, Jeffrey.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:24:y:2005:i:3:p:251-275.

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39. The Value Relevance of Financial Reporting on the Oslo Stock Exchange over the Period 1964-2003. (2005). Sættem, Frode ; Gjerde, Øystein ; Knivsfl, Kjell Henry ; Sattem, Frode.
    In: Discussion Papers.
    RePEc:hhs:nhhfms:2005_023.

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40. Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to US Earnings?. (2005). Wilson, Wendy ; Lang, Mark ; Raedy, Jana Smith.
    In: Working Papers.
    RePEc:ecl:upafin:05-3.

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41. Venture Capital, Private Equity and Earnings Quality. (2004). Manigart, Sophie ; Beuselinck, Christof ; Deloof, M..
    In: Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium.
    RePEc:rug:rugwps:04/221.

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42. LA COMPARABILIDAD DE LA INFORMACIÓN CONTABLE EN EUROPA: EFECTOS DE LA MANIPULACIÓN CONTABLE SOBRE EL NIVEL DE CONSERVADURISMO. (2004). Gisbert, Ana ; Garcia Osma, Beatriz ; Juan M. Garcia Lara, ; Mora, Araceli.
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    RePEc:ivi:wpasec:2004-14.

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43. Essor des marchés boursiers et croissance de l’immatériel:de nouveaux défis pour la comptabilité. (2004). Dumontier, Pascal.
    In: Revue Finance Contrôle Stratégie.
    RePEc:dij:revfcs:v:7:y:2004:i:q2:p:11-32.

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44. Reporting Conservatism, Loss Reversals, and Earnings-based Valuation. (2003). Joos, Peter R. ; Plesko, George A..
    In: Working papers.
    RePEc:mit:sloanp:1855.

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45. International differences in R&D disclosure practices : evidence in a French and Canadian context. (2003). Stolowy, Hervé ; ding, yuan ; Herve, Stolowy ; Gary, ENTWISTLE ; Yuan, Ding.
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46. Accounting and capital markets: a survey of the European evidence. (2002). Dumontier, Pascal ; Raffournier, Bernard.
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47. Determinants of the Informativeness of Analyst Research. (2002). KOTHARI, S. P. ; Frankel, Richard M. ; Weber, Joseph.
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48. Valuation implications of capital structure: a contextual approach. (2001). Bego, .
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49. The relationship between accounting numbers and returns: some empirical evidence from the emerging market of the Czech Republic. (2001). Jindrichovska, Irena.
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50. Oscillate Wildly: asymmetries and persistence in company-level profitability. (2001). .
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