3Ball, Brown.An empirical evaluation of accounting income numbers. Journal of Accounting Research,1968. 被引量：1
4Beaver W.H., Mcanally M.L., Stinson C.H..The Information Content of Earnings and Prices:A Simultaneous Equations Approach, Journal of Accounting and Economics, 1997. 被引量：1
5Feltham, G.A., J.A. Ohlson, Valuation and Clean Surplus Accounting for Operating and Financial Activities, Contemporary Accounting Research, 1995. 被引量：1
6Ohlson, J.A., On Accounting Based Valuation Formulae, Working Paper, New York University, 2003. 被引量：1
7Stark, A.W., Linear Information Dynamics, Dividend Irrelevance, Corporate Valuation and the Clean Surplus Equation, Accounting and Business Research, 1997. 被引量：1
8Hirst, D. E., P. E. Hopkins. Comprehensive income reporting and analysts' valuation judgments. Journal of Accounting Research 36 (Supplement): 1998. 被引量：1
9Maines, L. A., and L. S. McDaniel. Effects of comprehensive-income characteristics on nonprofessional investors' judgments: the role of financial- statement presentation format. The Accounting Review 75 ( April ): 2000. 被引量：1
10Dennis Chambers, Thomas J. Linsmeier, Catherine Shakespeare, Theodore Sougiannis , An Evaluation of SFAS No. 130 Comprehensive Income Disclosures, 2006. 被引量：1
