محافظه‎کاری شرطی در گزارشگری مالی

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Ghaemi, M., Vadiei, M. & Hajipour, M. (2011). The effect of conservatism on earnings stability and price to earnings (P/E). Journal of Accounting Knowledge, 1(2): 55-73.(in Persian)

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Jabbarzade Kangarlouei, S., Nourzad Dolatabadi, M. & Feizi, S. (2011). The effect of debt structure on conditional conservatism of listed companies in Tehran stock exchange. Quarterly Journal of Securities Exchange, 5(20): 47-64.
(in Persian)

Khodamipour, A. & Malekinia, R. (2011). Studying the relationship between conditional conservatism and negative news of future on listed companies in Tehran stock exchange. Journal of Accounting Knowledge, 3(10): 7-27.
(in Persian)

Kordestani, G. & Amirbeigi Langeroudi, H. (2011). Conservatism in financial reporting: studying asymmetric timeliness of earnings and MTB as two assesment measures of conservatism. The Iranian Accounting and Auditing Review, 15(52): 89-106. (in Persian)

Lafond, R. & Watts, R.L. (2008). The information role of conservatism. The Accounting Review, 83 (2): 447-478.

Mehrani, S., Moradi, M. & Eskandar, H. (2011). The relationship between type of institutional ownership and conservative Accounting. Journal of Financial Accounting Research, 1(3): 47-62.(in Persian)

Patatoukas, P.N. & Thomas J. K. (2011). More evidence of bias in the differential timeliness measure of conditional conservatism. The Accounting Review, (86): 1765–1793.

Pourheidari, A. & Ghaffarloo, A. (2011). Financing and ‍changes in the level of conditional accounting conservatism. The Iranian Accounting and Auditing Review, 19(66): 15-28.(in Persian)

Rahmani, A. Asna Ashari, H. & Larijani, A. (2011). Conservatism and information content of financial statement items. The Iranian Accounting and Auditing Review, 18(64): 57-72.(in Persian)

Setayesh, M. & Jamalianpour, M. (2011). Studying existence of conditional conservatism and negative news of Future on listed Companies in Tehran stock exchange. Journal of Accounting Advances, 3(58): 15-119.(in Persian)

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Watts R.L. (2003). Conservatism in accounting part I: Explanations and implications. Accounting Horizons, 17 (3): 207-221.