5Ayers,B. C.Deferred Tax Accounting Under SFAS No.Investigation of its Incremental Value-Relevance Relative to APB No.11. The Accounting Review . 1998 被引量:1
6Ball R,Brown P.An empirical evaluation of accounting income numbers. Journal of Accountancy . 1968 被引量:2
3Ball R.J., Brown P. 1968. An EmpiricalEvaluation of Accounting Income Numbers. Journal of Accounting Research, (Autumn):159-178. 被引量:1
4Beaver, W.H. 1968. The information content of annual earnings announcements. Journal of Accounting Research, (Supplement 1968): 67-92. 被引量:1
5Collins D.W., Maydew E.I., Weiss I. S. 1997. Changes in the Value-relevance of Earnings and Book Values Over the Past Forty Years. Journal of Accounting and Economics, 24: 39-67 被引量:1
6Tangenes T. 2001. The Stochastic Parameter Approach to Residual Income Valuation Discussion paper. (4): 1-23. 被引量:1
7Christensen P O, Fehham G A, Wu M G H. 2002. Cost of Capital in Residual Income for Performance Evaluation [J]. The Accounting Review, 77 (1): 1-23. 被引量:1
8Plenborg T. 2001. Firm Valuation: Comparing the Residual Income and Discounted Cash Flow Approaches [J]. Scandinavian Journal of Management, (2) : 303-321. 被引量:1
9Bernard V L. 1995. The Fehham-Ohlson Framework: Implications for Empiricists [J]. Contemporary Accounting Research, 11 (2): 733-748. 被引量:1
10Kwon Y K. 2001. Book Value, Residual Eanaings and Equilibrium Finn Value with Asymmetric Information [J]. Review of Accounting Studies, 6(4): 387-396. 被引量:1