5Basu S. The comervatism principle and the asymmetric timeliness of earnings [J]. Journal of Accounting and Eco- nomies, 1997.
6Sterling RR. The Theory of the Measurement of Enter- prise Income[M]. Kansas: University of Kansas Press, 1970.
7Graham, L., and C. Li. Cultural and Economic Influ- ences on Current Accounting Standards in the People's Repub- lic of China [J]. The International Journal of Accounting, 1997 (32).
8Easton P., J. Pae. Accounting conservatismand the re- lation between returns and accounting data[J]. Review of Account ing Studies, 2004 (4).
9AnupSrivastavaSenyo Y. Tse . A New Approach to Measuring Accounting Conservatism and the Contribution of Accelerated Loss Recognition vs. Delayed Gain Recognition to Trends in Conservatism[ EB/OL]. http: / / ssm. com/abstract= 1006258.
