坛友lxy提问：毕业论文写公允价值对会计稳健性的影响。度量会计稳健性的几种主要方法,包括净资产度量法、盈余和应计度量法、盈余和股价回报关系度量法以及应计和现金流关系度量法。由于本人不会建模分析，求大神告知有没有比较简单的方法验证公允价值对会计稳健性的影响。答疑团队答疑专家铁锷未残解释：
有关会计稳健性的研究可参考如下文献：
Basu,S.“TheConservatismPrincipleandtheAsymmetricTimelinessofEarnings,”JournalofAccountingEconomics(December),pp.3-38.
Ball,R.andL.Shivakumar,“EarningsQualityinUKPrivateFirms:ComparativeLossRecognitionTimeliness,”JournalofAccountingEconomics(February),pp.83-28.
Bushman,R.andJ.Piotroski,“Financialreportingincentivesforconservativeaccounting:Theinfluenceoflegalandpoliticalinstitutions,”JournalofAccountingEconomics(October),pp.07-48.
Nikolaev,V.,“DebtcovenantsandAccountingConservatism,”JournalofAccountingResearch(March),pp.37-75
Martin,X.andS.Roychowdhury,“Dofinancialmarketdevelopmentsinfluenceaccountingpractices?Creditdefaultswapsandborrowers’reportingconservatism,”JournalofAccountingEconomics(February),pp.,80-04.
Li,X.,“AccountingConservatismandtheCostofCapital:AnInternationalAnalysis,”JournalofBusinessFinanceAccounting(June/July),pp.-.
