3Abarbanell J, V Bernard. Is the U. S. Stock Market Myopic? [ J ]. Journal of Accounting Research, 2000 ( 38 ) : 221 - 242.
4Ballester M, M Garcia - Ayuso, Livnat J. The Economic Value of the R&D Intangible Asset [ J ]. European Accounting Review,2003 (12) : 605 - 633.
5Barth M, Clinch G. Scale Effects in Capital Markets - based Accounting Research[ J]. Journal of Business Finance & Accounting, 2009 (36) : 253 - 288.
6Chambers D, R Jennings, R B Thompson. Excess Returns to R&D - intensive Firms [ J ]. Review of Accounting Studies, 2002(7) : 133 - 158.
7Chan L, Lakonishok J, Sougiannis T. The Stock Market Valuation of Research and Development Expenditures [ J ]. The Journal of Finance,2001 (6) : 2431 -2456.
8Darrough M, J Ye. Valuation of Loss Finns in a Knowledge - based Economy [ J ]. Review of Accounting Studies, 2007 (12) :61 -93.
9Dechow P M, Hutton A P, Sloan R G. An Empirical Assessment of the Residual Income Valuation Model [ J ]. Journal of Accounting and Economics , 1999 (26) : 1 - 34.
10Easton P, Sommers G. Scale and the Scale Effects in Market - based Accounting Research [ J ]. Journal of Business, Finance and Accounting,2003 (30) : 25 - 56.