1 |
Ball R, Brown P. An empirical evaluation of accounting income numbers. Journal of Accounting Research. 1968 Autumn; 6(2):159-78.
DOI
|
2 |
Barth ME, Beaver WH, Landsman WR. The relevance of the value relevance literature for financial accounting standard setting: another view. Journal of Accounting and Economics. 2001 Sep;31(1):77-104.
DOI
|
3 |
Ohlson J. Earnings, book values, and dividends in equity valuation. Contemporary Accounting Research. 1995 Spring;11 (2):661-87.
DOI
|
4 |
Collins D, Maydew E, Weiss I. Changes in the value - Relevance of Earnings and Book Values over the Past Forty Years. Journal of Accounting and Economics. 1997 Dec;24(1): 39-67.
DOI
|
5 |
Collins D, Pincus M, Xie H. Equity Valuation and Negative Earnings: The Role of Book Value of Equity. The Accounting Review. 1999 Jan;74(1):29-61.
DOI
|
6 |
Collins DW, Kothari SP. An analysis of intertemporal and cross-sectional determinants of earnings response coefficients. Journal of Accounting and Economics. 1989 Jul;11(2-3) :143-81.
DOI
|
7 |
Easton PD, Zmijewski ME. Cross-sectional variation in the stock-market response the accounting earnings announcements. Journal of Accounting and Economics. 1989 Jul;11(2-3):117-41.
DOI
|
8 |
Dhaliwal DS, Lee KJ, Fargher NL. The association between unexpected earnings and abnormal security returns in the presence of financial leverage, Contemporary Accounting Research. 1991 Fall;8(1):20-41.
DOI
|
9 |
Basu S. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics. 1997 Dec;24(1):3-37.
DOI
|
10 |
Dichev I. On the balance sheet-based model of financial reporting. Accounting Horizons. 2008 Dec;22(4): 453-70.
DOI
|
11 |
Dechow P, Dichev D. The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review. 2002; 77(Supplement):35-59.
DOI
|
12 |
Dechow P, Ge W, Schrand C. Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting and Economics. 2010 Dec;50(2):344-01.
DOI
|