BURGSTAHLER, D.; HAIL, L., y LEUZ. C. [2006]: « The Importance of Reporting Incentives: Earnings Management in European Private and Public...
BUSHMAN, R., y PIOTROSKI, J. [2006]: « Financial Reporting Incentives for Conservative Accounting: The Influence of Legal and Political Institutions»,...
CAHAN, S. E, y ZHANG, W. [2006]: « After Enron: Auditor Conservatism and ex-Andersen clients», The Accounting Review, Vol. 81, no. 1: 49-82.