اثر رشد و رفتار گزارشگری مدیریتی بر محافظه کاری

- سدیدی، مهدی. (1387)، اثر محافظه‌کاری حسابداری بر کیفیت سود و بازده سهام، رساله دکتری حسابداری، دانشگاه علامه طباطبایی.

- کردستانی، غلامرضا و حبیب امیربیگی لنگرودی.(1387)، بررسی رابطه عدم تقارن زمانی سود و MTB به عنوان دو معیار ارزیابی محافظه‌کاری،  فصلنامه بررسیهای حسابداری و حسابرسی، دوره 15، شماره 52، ص106-89

- Basu, S., (1997), "The Conservatism principle and the asymmetric timeliness of earnings ", Journal of Accounting and Economics, Vol. 2, pp. 3-37

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- Givoly, D., and Hayn, C., (2000), "The changing time-series properties of earnings, cash flows and accruals: has financial reporting become more conservative?" Journal of Accounting and Economics, Vol. 29, No. 3, pp. 287-320.

- Givoly, D., and Hayn, C., and Natarajan, A., (2006), Measuring reporting conservatism" on line http://www.ssrn.com.

- Healy, P. M., (1985), "The effect of bonus schemes on accounting decisions". Journal of Accounting and Economics, Vol.39, pp. 1-47

- Pae, J., (2007) "Unexpected accruals and conditional accounting conservatism" Journal of Business Finance and Accounting, Vol. 34, pp. 681-704

- Lobo, G.J., Parthasarat, K. and Sivaramakrishnan, S., (2008), "Growth, managerial reporting behavior, and accounting conservatism". on line http://www.ssrn.com

- Pope, P.F., and Walker, M., (1999), "International differences in the timeliness, conservatism, and classification of earnings". on line http://www.ssrn.com

- Price, R.A., (2005), "Accounting conservatism and the asymmetry in the earnings response to current and lagged returnes", on line, http://www.ssrn.com.

- Ross, L. and Watts, R, (2002), "Conservatism in accounting. University of Rochester", on line www.yahoo.com

- Sanjay, B., (2006), "Differences in the role of accruals for conditional conservatism between profit firm and loss firms,".on line.google.com

- Watts, R.L., (2003), "Conservatism in accounting part II: Evidence and Research Opportunities." Accounting Horizons, PP. 287-301.