Hamad, A., and M. AL-Momani. “Effect of Accounting Conservatism in Managing the Risk of Downside of Operating Cash Flows of Companies Listed in Amman Stock Exchange: An Analytical Study”. Jordan Journal of Business Administration, vol. 14, no. 1, Feb. 2018, https://archives.ju.edu.jo/index.php/JJBA/article/view/101198.