L. Pozza, A. Prencipe, and G. Markarian. EAA Paper, (2006)Found using Google Scholar, unsure of publication year. This is the Working Paper; there is also a 2008 International Journal of Accounting article of same title but different author order..
S. Balachandran, and P. Mohanram. Columbia Business School Working Paper, (July 2008)This is the later version of a paper entitled "Conservatism and the Value Relevance of Financial Information".