1Barth,M. E. , D. P. Cram, and K. K. Nelson, Accruals and the prediction of future cash flows, The Accounting Review(No. 76): 2001, 27-58. 被引量：1
2Barth,M. E. , D. P. Cram, and K. K. Nelson, Accruals and the prediction of future cash flows, Finance India(No. 16), 2002, 627-655. 被引量：1
3Brown,C. A and P. A. Alam, The forecast accuracy improvement from earnings disaggregation., a case of the banking industry, Working paper, Kent State University, 2001. 被引量：1
4Dechow,P. M. , S. P. Kothari, and R. L. Watts, The relation between earnings and cash flows, Journal of Accounting and Economics(No. 25), 1998, 133-168. 被引量：1
5Fairfield, P. M. , R. J. Sweeney, and T. L. Yohn, Accounting classification and the predictive content of earnings, The Accounting Review(No. 71), 1996,337-355. 被引量：1
6Gu, Z. , Cross-sample incomparability of RZs and additional evidence on value relevance changes over time,Working paper, Carnegie Mellon University, 2002. 被引量：1
3JAGGI B,GRIER P.A Comparison of the Forecast Disclosing and Nodisclosing Firms[J].Financial Management,1980(9):38-43. 被引量：1
4COLLER M,YOHN T.Management Forecasts and Information Asymmetry:an Examination of Bid-Ask Spreads[J].Journal of Accounting Research,1997(35):181-194. 被引量：1
