Reference health
Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States
70/70 checkable references clean · checked 2026-08-27
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
20 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 70 checked references that resolve
resolves10.2308/accr.2002.77.4.867
The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs
resolves10.2307/2672920
Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data
resolves10.1016/0278-4254(84)90002-4
The role of generally accepted reporting methods in the public sector: An empirical test
resolves10.1007/s11142-007-9064-x
Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism
resolves10.1016/j.jacceco.2004.04.001
Earnings quality in UK private firms: comparative loss recognition timeliness
resolves10.2308/accr.2002.77.1.25
The Effect of Legal Environment on Voluntary Disclosure: Evidence from Management Earnings Forecasts Issued in U.S. and Canadian Markets
resolves10.1016/S0165-4101(97)00014-1
The conservatism principle and the asymmetric timeliness of earnings1
resolves10.1016/j.jacceco.2011.02.002
Do delays in expected loss recognition affect banks' willingness to lend?
resolves10.1111/1468-0289.665
Why didn't Canada have a banking crisis in 2008 (or in 1930, or 1907, or …)?
resolves10.1080/00076791.2011.555109
Canada and the United States: Different roots, different routes to financial sector regulation
resolves10.1257/aer.98.5.2203
How Do Budget Deficits and Economic Growth Affect Reelection Prospects? Evidence from a Large Panel of Countries
resolves10.1016/j.jacceco.2005.10.005
Financial reporting incentives for conservative accounting: The influence of legal and political institutions
resolves10.1080/09638180902989426
Big Auditors, Private Firms and Accounting Conservatism: Spanish Evidence
resolves10.1016/0278-4254(91)90008-8
The influence of political competition on the decision to adopt GAAP
resolves10.1016/0278-4254(92)90013-N
An empirical analysis of theories on factors influencing state government accounting disclosure
resolves10.1111/1468-0408.00072
Financial Accounting Reform in Flemish Municipalities: An Empirical Investigation
resolves10.1016/0278-4254(89)90010-0
An empirical investigation of factors affecting the timeliness of reporting by municipalities
resolves10.1016/j.jaccpubpol.2017.02.002
Does timeliness of financial information matter in the governmental sector?
resolves10.1016/0165-4101(83)90009-5
An economic analysis of participation in the municipal finance officers association certificate of conformance program
resolves10.1080/14719037.2012.707679
Earnings Management Around Zero: A motivation to local politician signalling competence
resolves10.1016/S0165-4101(00)00024-0
The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?
resolves10.1111/j.1467-6281.1988.tb00200.x
Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally
resolves10.1057/jibs.2008.78
A cross-country study on the effects of national culture on earnings management
resolves10.1016/j.jaccpubpol.2008.01.005
Does auditor tenure influence the reporting of conservative earnings?
resolves10.2308/accr-50682
Influence of National Culture on Accounting Conservatism and Risk-Taking in the Banking Industry
resolves10.2308/accr.2004.79.2.473
Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries
resolves10.1111/j.1475-679X.2012.00447.x
The Influence of Elections on the Accounting Choices of Governmental Entities
resolves10.1016/j.jaccpubpol.2004.12.006
Determinants of voluntary Internet financial reporting by local government authorities
resolves10.1016/j.jacceco.2015.08.003
The effect of audit adjustments on earnings quality: Evidence from China
resolves10.1007/s11127-017-0491-3
Government ideology and economic policy-making in the United States—a survey
resolves10.2307/2491145
Disclosure Quality in Governmental Financial Reports: An Assessment of the Appropriateness of a Compound Measure
resolves10.1111/1468-0408.00153
Accountability Disclosures by Queensland Local Government Councils: 1997–1999
resolves10.1007/s11575-012-0152-1
The Role of Social Values, Accounting Values and Institutions in Determining Accounting Conservatism
resolves10.2307/2491165
An Investigation of the Reporting of Questionable Acts in an International Setting
resolves10.1177/0148558X11401554
The Effect of Section 404 of the Sarbanes-Oxley Act on Earnings Quality
resolves10.1111/j.1467-6281.1967.tb00375.x
Conservatism: The Fundamental Principle of Valuation in Traditional Accounting*
resolves10.2308/acch.2003.17.4.287
Conservatism in Accounting Part II: Evidence and Research Opportunities
resolves10.2307/2490709
The Association Between Municipal Market Measures and Selected Financial Reporting Practices: Additional Evidence
resolves10.1016/j.jacceco.2007.06.002
The contracting benefits of accounting conservatism to lenders and borrowers
The 20 references without a DOI — listed, not checked
no DOI — not checkedref1
no DOI — not checkedFinancial reporting quality of privately held firms: Evidence from private corporations versus limited companies
no DOI — not checkedref16
no DOI — not checkedSection: PS 3450
no DOI — not checkedEuropean versus American perspectives on balanced-budget rules
no DOI — not checkedConceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics and Constraints of Decision-Useful Financial Reporting Information
no DOI — not checkedThe use of inter-fund transfers to manager the bottom line in the municipal context
no DOI — not checkedref42
no DOI — not checkedGovernment Accounting Standards Board Technical Plan for the First Third of
no DOI — not checkedComponent materiality for group audits
no DOI — not checkedref53
no DOI — not checkedref54
no DOI — not checkedInternal auditing and voluntary cooperation in firms: A cross cultural experiment
no DOI — not checkedref60
no DOI — not checkedOffice of the Auditor General of Manitoba (OAG Manitoba)
no DOI — not checkedVoters as fiscal conservatives
no DOI — not checkedref81
no DOI — not checkedThe Theory of the Measurement of Enterprise Income
no DOI — not checkedref84
no DOI — not checkedref85
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