1. 1. Bad News ↑

1. 1. Watts & Zimmerman ↑

1. 1. Wolk, et al. ↑

1. 1. Kim & jung ↑

1. 1. Ahmed, et al. ↑

1. 1. Prudence ↑

1. 1. Uncertainty ↑

1. 1. Neatrality ↑

1. 1. Financial Accounting Standard Board (FASB) ↑

1. 1. Inherent ↑

1. 1. Aggressive Financial Reporting ↑

1. 1. Conditional Conservatism ↑

1. 1. Ex Ante Conservatism ↑

1. 1. News-Dependent Conservatism ↑

1. 1. Uncoditional Conservatism ↑

1. 1. Ex Past Conservatism ↑

1. 1. News-Dependent Conservatism ↑

1. 1. Asymmetric Income Timeliness ↑

1. 1. Asymmetric Loss Function ↑

1. 1. Beaver & Ryan ↑

1. 1. Pae, et al. ↑

1. 1. Hendriksen & Vanbereda ↑

1. 1. Pessimism ↑

1. 1. Over Optimism ↑

1. 1. Overstatement ↑

1. 1. Understatement ↑

1. 1. Contracting Explanation ↑

1. 1. Asymmetric Payoffs ↑

1. 1. Information Asymmetry ↑

1. 1. Debt Contracting ↑

1. 1. Earning-Based Compensation Contracts ↑

1. 1. Agency Problems ↑

1. 1. Return Distribution ↑

1. 1. Limited Liability ↑

1. 1. Asymmetric Information ↑

1. 1. Lower Bound ↑

1. 1. Itard ↑

1. 1. Wealth-Reducing ↑

1. 1. Litigation Explanation ↑

1. 1. Kothari, et al. ↑

1. 1. Undervalued Assets ↑

1. 1. Political Process ↑

1. 1. Observable ↑

1. 1. Useable ↑

1. 1. Upward ↑

1. 1. Neutrality ↑

1. 1. Net Asset Measures ↑

1. 1. Earning and Accrual Measures ↑

1. 1. Book-to-Market Ratio Measures ↑

1. 1. Accounting Depriciation ↑

1. 1. Economic Depriciation ↑

1. 1. Consistent Predominance ↑

1. 1. Deegan ↑

1. 1. Gregoriou & Skerratt ↑

1. 1. Paek et al. ↑

1. 1. Battacharya et al. ↑

1. 1. Khan & Watts ↑

1. 1. Ball et al. ↑

1. 1. Klein & Marquardt ↑

1. 1. Balkrishna et al. ↑

1. 1. Qiang ↑

1. 1. Beatty et al. ↑

1. 1. Chung & Wynn ↑

1. 1. Roslinda ↑

1. 1. Haw et al. ↑

1. 1. Givoly et al. ↑

1. 1. Liu, et al. ↑

1. 1. Ball & Shivakumar ↑

1. 1. Conservatism ↑

1. 1. Givoly & Hayn ↑

1. 1. Ahmed & Duellman ↑

1. 1. Beaver & Ryan ↑

1. 1. Weber & Willenborg ↑

1. 1. Research, Development & Islamic Studis )http://www.rdis.ir) ↑

1. 1. Generalized Linear Models ↑

1. 1. Covariate ↑

1. 1. Durbin-Watson test ↑

1. 1. Generalized Linear Models ↑

1. 1. Covariate ↑

1. 1. P-value ↑

1. 1. Panel Data ↑

1. 1. Ordinary Least Squares (OLS) ↑