1. The earnings equation can be generalized to E 1 = ?z + k since ? 1 k and ??k are constants that can be added to ? 1 and subtracted from ? 2 , respectively. References Ball, Ray, and Lakshmanan Shivakumar;Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness,2005
2. Measuring Delivered Performance;Michael Barclay;Journal of Contemporary Accounting and Economics,2005
3. The Conservatism Principle and the Asymmetric Timeliness of Earnings;Sudipta Basu;Journal of Accounting and Economics,1997
4. Conditional and Unconditional Conservatism:Concepts and Modeling
5. On the Relation between Conservatism in Accounting Standards and Incentives for Earnings Management;Qi Chen;Journal of Accounting Research,2007