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2008.
Periodicals
1. Accounting Principles Board APB , " The Basic Concepts of

Accounting Principles Underlying Financial Statements

of Business Enterprises Accounting Principle No.4 (New
York : ABB) , 1970
2. Anwer , S.Ahmed et al , " The Role of Accounting Conservatism
in Mitigating Bondholder Shareholder Conflicts Over Dividend
Policy and in Reducing Debt Costs " , The Accounting Review
, Vol .77 , 2002 .

14

3. Anwer , S.Ahmed and Duelman Scott , " Evidence on The Role

of Accounting Conservatism in Corporate Governance " , 2005 ,

Available From www.proquest.com .
4. Ahamed , A., and S.Duellman , " Accounting Conservatism and
Board of Director Characteristics : An Empirical Analysis " ,
Journal of Accounting and Economics ,2007, Available
From www.proquest.com
5. Basu , S . " The Conservatism Principles and The Asymmetric
Timeliness of Earning " , Journal of Accounting and
Economics , Vol.24 , No.1 , 1997
6. Ball , Robin and Sadaka , " Is Accounting Conservatism Due to
Debt Equity Markets ? An International Test of Contracting and
Value Relevance " , Theories of Accounting , 2005, Available
From www.ssrn.com .
7. Beaver and Ryan , " Conditional and Unconditional
Conservatism Concepts and Modeling " 2005 , Review of
Accounting Studies Conference , Sep.2005 , Available From
www.proquest.com .
8. Financial Accounting Standards Board (FASB) , " Statement of
Financial Accounting Concepts No.2 , Qualitative
Characteristics of Accounting Information " , 1980 .
9. Givoly , D.and Hayn , " The Changing Time Series Properties of
Earning , Cash Flow and Accruals : Has Financial Reporting
Become More Conservatism ?" , Journal of Accounting and
Economics , Vol.29 , No.3 , 2003 , Available From
www.ssrn.com
10. Pope and Walker , " Ex-ante and Ex-post Accounting
Conservatism Asset Recognition and Asymmetric Earnings
Timeliness " , Work Paper , 2003 , Available From
www.ssrn.com
11.
Watts , R . L. , " Conservatism in Accounting Part I
:Explanations and Implications " Accounting Horizons , Vol.17 ,
No.3 , 2003 , Available From www.proquest.com .
12. Zahang , X and Fan Qinato , " Conservatism Accounting and
Equity Valuation " , Journal of Accounting and Economics ,
2000 , Available From www.ssrn.com

15