6Basu, S. The Conservatism Principle and the Asymmetric Timeliness of Earnings [J]. Journal of Accounting & Economics[J]. 1997,(24) :3,37.
7Pope P. E. and Walker M. International Differences in the Timeliness, Conservatism and Classification of Earning [J]. Journal of Accounting Research, 1999, (37) :53,87.
8Ball R, S. P. Kothari and A. Robin. The Effect of International Institutional Factors on Properties of Accounting Earnings[J]. Journal of Accounting & Economics, 2000,29(1): 4,51.
9Holthausen R. W. and Watts tLL. The relevance of the Value?Relevance literature for financial Accounting Standard Setting [J]. Journal of Accounting and Economics ,2001,(31): 3,75.
10Beaver W. ,Roran S. Conditional and unconditional conservatism: Concepts and modefing [J]. Review of Accounting Studies,2005,(10) :269,309.