2Ayers, Benjamin C. 2002. The effect of shareholder - level dividend taxes on stock prices : Evidence from the revenue reconciliation Act of 1993. The Accounting Review (October) : 933 - 947 被引量：1
3Barth, M. 1994. Fair value accounting: Evidence from investment securities and the market valuation of banks. The Accounting Review (January) : 1 -25 被引量：1
4Chen, Kavin C. W. , and Michael P. Schoderbek. 2000. The 1993 tax rate increase and deferred tax adjustments: A test of functional fixation. Joumal of Accounting Research (spring) : 23 -44 被引量：1
5Chung,K. ,and C. Charoenwong. 1991. Investment options, assets in place, and the risk of stocks. Financial Management 20:21-33. 被引量：1
6Givoly, Dan, and Carla Hayn. 1992. The valuation of deferred tax liability: Evidence from stock market. The Accounting Review (Apr.) : 394 - 410 被引量：1
7Hand, J. , 1991. A test of the extended functional fixation hypothesis. The Accounting Review 65 : 740 - 63. 被引量：1
8Ohlson, J. 1995. Earning, book value, and dividends in equity valuation. Contemporary Accounting Research (Spring): 354 - 375. 被引量：1
9Smith, C. , and R. Watts. 1992. The investment opportunity set and corporate financing, dividend and compensation policy. Journal of Financial Economics (December) : 263 - 292. 被引量：1
10Board of Governors of the Federal Reserve System. 2004. Federal Reserve Board staff comments on the FASB fair value measurements proposal 被引量：1
