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2. An Empirical Examination of Accounting Comparability: Goodwill Recognition and Disclosure in Selected Central European Countries. (2019). Maruszewska, Ewa ; Pospiil, Jii ; Strojek-Filus, Marzena.
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3. .

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4. Счетоводното регламентиране на репутацията в България – исторически преглед и анализ. (2017). Atanasov, Atanas.
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5. Quality of Disclosed Information with Emphasis on Goodwill Impairment. (2016). Boukova, Marketa .
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6. Goodwill Disclosure in Europe. Profiles of disclosing companies. (2015). Castellano, Nicola Giuseppe ; del Gobbo, Roberto ; Corsi, Katia .
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1. Conditional conservatism and disaggregated bad news indicators in accrual models. (2016). Basu, Sudipta ; Byzalov, Dmitri.
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2. Measuring the Conservatism Level in the Accounting Policies and Its Effect on the Financial Information Disclosure Quality in the Jordanian Commercial Banks. (2016). al Attar, Mohammad Khalid ; Ali, Haitham Y ; Razaq, Abdel .
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3. The confounding effect of cost stickiness on conservatism estimates. (2016). Basu, Sudipta ; Byzalov, Dmitri ; Banker, Rajiv D.
   In: Journal of Accounting and Economics.
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4. Confusion over Accounting Conservatism: A Critical Review. (2015). Xie, Yuying .
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5. On the time series measure of conservatism: a threshold autoregressive model. (2013). Westermann, Frank ; Brauer, Sebastian .
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6. Corporate suppliers and customers and accounting conservatism. (2012). Yeung, Eric P. ; Klasa, Sandy.
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7. Amortisation Versus Impairment of Goodwill and Accounting Quality. (2011). Georgakopoulos, Georgios ; Van Hulzen, Paul ; Alfonso, Laura ; Sotiropoulos, Ioannis .
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8. Optimal accounting policies under financial constraints: aggressive versus conservative. (2011). Akita, Masatomo ; Osaki, Yusuke.
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9. INSIDE CONCENTRATED OWNERS, BOARD OF DIRECTORS AND ACCOUNTING CONSERVATISM. (2011). Smith, Malcolm ; Ismail, Zubaidah ; Ahmad, Syahrul Ahmar .
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10. Conditional Earnings Conservatism and Corporate Refocusing Activities. (2011). Walker, Martin ; MAK, CHUN YU ; Strong, Norman.
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11. Accounting conservatism in a setting of Information Asymmetry between majority and minority shareholders. (2010). Wang, Chenchin ; Chi, Wuchun.
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12. A Note on the Time Series Measure of Conservatism. (2010). Westermann, Frank ; Brauer, Sebastian .
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13. Estimation and empirical properties of a firm-year measure of accounting conservatism. (2009). Khan, Mozaffar ; Watts, Ross L..
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14. Managerial legal liability coverage and earnings conservatism. (2008). Chung, Hyeesoo H. ; Wynn, Jinyoung P..
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15. Earnings management and accounting income aggregation. (2007). Jorgensen, Bjorn ; Jacob, John .
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16. Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely Fashion?*. (2005). Krishnan, Gopal V.
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17. Accounting, prudential regulation and financial stability: elements of a synthesis. (2005). Tsatsaronis, Kostas ; BORIO, Claudio ; Claudio E. V. Borio, .
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18. Loss function assumptions in rational expectations tests on financial analysts earnings forecasts. (2004). Basu, Sudipta ; Markov, Stanimir.
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19. Earnings skewness and analyst forecast bias. (2003). Wu, Joanna Shuang ; Gu, Zhaoyang .
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20. Positive and Negative Earnings Surprises, Regulatory Climate, and Stock Returns*. (2000). Nwaeze, Emeka T.
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21. The conservatism principle and the asymmetric timeliness of earnings. (1997). Basu, Sudipta.
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22. Price and return models. (1995). Zimmerman, Jerold ; KOTHARI, S. P..
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