共 7 条
- [6] The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?[J] . Dan Givoly,Carla Hayn.Journal of Accounting and Economics . 2000 (3)
- [7] The conservatism principle and the asymmetric timeliness of earnings 1[J] . Sudipta Basu.Journal of Accounting and Economics . 1997 (1)