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6Sudipta Basu.The conservatism principle and the asymmetric timeliness of earnings 1[J].Journal of Accounting and Economics.1997(1)
7Ray Ball,S.P Kothari,Ashok Robin.The effect of international institutional factors on properties of accounting earnings[J]. Journal of Accounting and Economics . 2000 (1)
8DECHUNWANG.Founding Family Ownership and Earnings Quality[J].Journal of Accounting Research.2006(3)
9Ray Ball,Ashok Robin,Joanna Shuang Wu.Incentives versus standards: properties of accounting income in four East Asian countries[J].Journal of Accounting and Economics.2003(1)
10Joachim Gassen,Rolf Uwe Fulbier,Thorsten Sellhorn.International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing[J].European Accounting Review.2006(4)