Ahmed A S,Duellman S.Managerial overconfidence and accounting conservatism[J].Journal of Accounting Research,2013,51(1):1-30.
[15]
Ball R,Shivakumar L.Earnings quality in UK private firms:Comparative loss recognition timeliness[J].Journal of Accounting and Economics,2005,39(1):83-128.
[16]
Beatty A,Weber J,Yu J J.Conservatism and debt[J].Journal of Accounting and Economics,2008,45(2-3):154-174.
[17]
Dai L,Ngo P.Political uncertainty and accounting conservatism:Evidence from the U.S.presidential election cycle[R].Working Paper,Erasmus University Rotterdam,Australian National University,2013.
[18]
Durnev A.The real effects of political uncertainty:Elections and investment sensitivity to stock prices[R].Working Paper,McGill University,2011.
[19]
Farber D B,Hsieh H,Jung B,et al.Labor unions and accounting conservatism[R].Working Paper,University of McGill,2010.
[20]
Gao S,Xu K,Yang J.Managerial ties absorptive capacity and innovation[J].Asia Pacific Journal of Management,2008,9(3):395-412.
[21]
Givoly D,Hayn C.The changing time-series properties of earnings cash flows and accruals:Has financial reporting become more conservative?[J].Journal of Accounting and Economics,2000,29(3):287-320.
[22]
Guay W,Verrecchia R.Discussion of an economic framework for conservative accounting and Bushman and Piotroski(2006)[J].Journal of Accounting and Economics,2006,42(1):149-165.
[23]
Jones B,Olken B.Do leaders matter?National leadership and growth since World War II[J].Quarterly Journal of Economics,2005,120(3):835-864.
[24]
Julio B,Yook Y.Political uncertainty and corporate investment cycles[J].Journal of Finance,2012,67(1):45-83.
[25]
Khan M,Watts R.Estimation and empirical properties of a firm-year measure of accounting conservatism[J].Journal of Accounting and Economics,2009,48(2-3):132-150.
[26]
LaFond R,Watts R.The information role of conservatism[J].Accounting Review,2008,83(2):443-478.
[27]
Nikolaev V V.Debt covenants and accounting conservatism[J].Journal of Accounting Research,2010,48(1):51-89.
[28]
Pástor L,Veronesi P.Uncertainty about government policy and stock prices[J].Journal of Finance,2012,67(4):1219-1264.
[29]
Salter S B,Niswander F.Cultural influence on the development of accounting systems internationally:A test of Gray’s(1998)theory[J].Journal of International Business Studies,1995,26(2):379-397.
[30]
Watts R W.Conservatism in accounting Part I:Explanations and implications[J].Accounting Horizons,2003,17(3):207-221.
[31]
Xu C.The fundamental institutions of China’s reforms and development[J].Journal of Economic Literature,2011,49(4):1076-1151.
[32]
Zhang J.The contracting benefits of accounting conservatism to lenders and borrowers[J].Journal of Accounting and Economics,2008,45(1):27-54.
