Ahmadi, Ahmad (2008), Using the Financial Information's Qualitative Characteristics for Evaluating Earning Quality, the Iranian Accounting and Auditing Review, Vol. 15, No 52, Pp3-16.
Balachandran, Sudhakar V. And Partha S. Mohanram. (2005). Conservatism and the Value Relevance of Accounting Information, Avalable at Http://Www.Krannert.Purdue.Edu.
Barua, Abhijit. (2006). Using the Fasb's Qualitative Characteristics in Earnings Quality Measures, A Doctoral Dissertation, Faculty of the Louisiana State University.
Beest, F. V., Braam, G., And Boelens, S. (2009). Quality of Financial Reporting: Measuring Qualitative Characteristics, Nijmegen Center for Economics (Nice), Institute for Management Research, Radboud University Nijmegen.
Brown, W., H. He and K. Teitel. (2006). Conditional Conservatism and the Value Relevance of Accounting Earnings: An International Study, European Accounting Review, 15, 4, 605-626.
Collins, D. W., Maydew, E. L., & Weiss, I. S. (1997). Changes in the Value-Relevance of Earnings and Book Values over the Past Forty Years. Journal of Accounting & Economics, 24(1), 39.
Dastgir M.,Karimi Farzad,Moradi Amin (2009). Effects of Qualitative Characteristics Related To the Information Content on Earnings Quality, Financial Accounting; 1(1):38-59.
Defranco, G., Kothari, S., Verdi, R. (2008). The Value of Earnings Comparability, Working Paper, Mit Sloan School of Management.
Defranco, G., Kothari, S., Verdi, R. (2011). The Benefits Of Financial Statement Comparability, Journal Of Accounting Research,
Volume 49, Issue 4, Pages 895–931.
Financial Accounting Standards Board (Fasb), (2008). Concept 2: Qualitative Characteristics of Financial Reporting.
Francis, J., Schipper, K. (1999). Have financial Statements Lost Their Relevance? Journal of Accounting Research 37, 319–352.
Hejazi, Rezvan, and Halimeh, Rahmani (2007). An Investigation Of The Reasons For The Unwillingness Of Investment Companies Listed In The Stock Exchange Market Of Tehran In Using Fair Market Values For Pricing Current Investments, Journal Of Social Sciences And Humanities Of Shiraz University; 26(1 (50));57-74.
International Accounting Standards Board (Iasb) (2008). Qualitative Characteristics of Financial Reporting.
Iranian Standard Setting Committee (1999). Conceptual Framework. Audit Organisation. Tehran.
Jonas, G. & Blanchet, J. (2000). Assessing Quality of Financial Reporting. Accounting Horizons, 14(3), 353-363.
Kam, V. (1990). Accounting Theory (Second Edition). New York: Wiley.
Ohlson, J. (1995). Earnings, Book Values and Dividends in Equity Valuation. Contemporary Accounting Research 11: 661-687.
Penman, S.H. And X. Zhang. (2002). Accounting Conservatism, the Quality of Earnings, And Stock Returns, the Accounting Review, 77(2): 237-264.
Rahmani, A., Asnaashari, H. & Valizadeh Larijani, A. (2011). Conservatism and Content of Financial Statements Figures, Accounting and Audition Studies, 64.
Saqafi Ali (2011). Reliability and Earnings Quality – Financial Position Approach, Accounting Research, 16.
Saqafi Ali and Mahdi Sadidi (2008). The Effects of Accounting Conservatism on Earning Quality, Empirical Research in Financial Accounting, 18.
Scott, W. R. (2003). Financial Accounting Theory, 3th Edition, Prentice – Hal, Inc.
Stubben, S. R. (2010). Discretionary Revenues as a Measure of Earnings Management. Accounting Review 85(2): 695-717.
Wang, Zhe (Richard). (2009). Accounting Conservatism, Doctoral Thesis, Victoria University of Wellington.
Wendt, M. J. H. (2010). The Effect of Accounting Conservatism on Value Relevance of Financial Statements. Master's Thesis in Accounting, Auditing and Control, Erasmus University Rotterdam,
Department Of Business Economics.