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Why is there inconsistency in accounting for liabilities in IFRS? : an analysis of recognition, measurement, estimation and conservatism
Barker, Richard, (2013)
The effect of analyst coverage on accounting conservatism
Sun, Jerry, (2011)
Non-discretionary conservatism : evidence and implications
Lawrence, Alastair, (2013)
A two-step representation of accounting measurement
Gao, Pingyang, (2013)
Keynesian beauty contest, accounting disclosure, and market efficiency
Gao, Pingyang, (2008)
Disclosure quality, cost of capital, and investor welfare
Gao, Pingyang, (2010)