Earnings conservatism: panel data evidence from the European Union and the United States
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- Steve Yu Shuo Su, 2007. "Optimal Smoothing of Profit Via Overhead Allocation," Abacus, Accounting Foundation, University of Sydney, vol. 43(2), pages 136-155.
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- Bona-Sánchez, Carolina & Pérez-Alemán, Jerónimo & Santana-Martin, Domingo J., 2017. "Sustainability disclosure, dominant owners and earnings informativeness," Research in International Business and Finance, Elsevier, vol. 39(PA), pages 625-639.
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