Conditional conservatism and cost of capital

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The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis: THE EFFECT OF ACCOUNTING CONSERVATISM (2016, unknown): “18 See Qiang (2007) and Garcia Lara et al. (2009b) for detailed discussions on the economic determinants of conditional and unconditional conservatism.”
The Role of Accounting Conservatism in the Equity Market: Evidence from Seasoned Equity Offerings (2013, unknown): “12 Using a sample of companies that subsequently correct overstated earnings, Givoly et al. (2007) find that these companies’ asymmetric timeliness measures in the overstated years do not differ from those in prior years.”
Accounting Conservatism and Firm Investment Efficiency (2016, unknown): “Therefore we add to a growing number of studies that demonstrate that accounting conservatism, through the timelier recognition of losses in the income statement, generates positive economic outcomes (Ahmed et al., 2002; Guay and Verrecchia, 2007; LaFond and Watts, 2008; Suijs, 2008; Wittenberg Moer”
The implications of research on accounting conservatism for accounting standard setting (2015, background): “Giner and Rees (2001) and Garcı́a Lara and Mora (2004) also compare the level of unconditional conservatism in UK against European code law countries and find that unconditional conservatism is greater in code law European countries than in the UK.”