1Watts.Conservatism in Accounting Part Ⅰ:Explanations and Implications. Accounting Horizons, 2003 ; 3.
2Watts.Conservatism in Accounting Part Ⅱ :Evidence and Research Opportunities. Accounting Horizons, 2003 ; 4.
3Ahmed A. ,Billings B. ,Morton R...The role of accounting conservatism in mitigating bondholder-shareholder conflict over dividend policy and in reducing debt cost. The Accounting Review, 2002 ; 17.
4Beatty,Anne,Joseph Weber.Conservatism and Debt Journal of Accounting and Economics, 2008 ; 15.
9Ahmed, A. S., Billings, B. K., Morton, R. M. and Stanford-Harris, M.. 2002. The Role of Accounting Conservatism in Mitigating Bondholder -Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs. The Accounting Review, 77 (4) : 867 - 891.
10Ahmed, A. S. and S. Duellman. 2007. Evidence on the Role of Accounting Conservatism in Monitoring Managers' Invest- ment Decisions. Working Paper, Texas A&M University.
