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    Daniel W. Collins, Paul Hribar, Xiaoli (Shaolee) Tian, Cash flow asymmetry: Causes and implications for conditional conservatism research, Journal of Accounting and Economics, 2014,

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    Catherine Schrand, Discussion of “Cash flow asymmetry: Causes and implications for conditional conservatismresearch”, Journal of Accounting and Economics, 2014,

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    Ann L-C Chan, Audrey Wen-hsin Hsu, Corporate Pyramids, Conservatism and Cost of Debt: Evidence From Taiwan, The International Journal of Accounting, 2013, 48, 3, 390

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