2M E, Barth, D P Cram, K K Nelson. Accruals and the Prediction of Future Cash Flows [J ]. The Accounting Review ,2001, (76): 27-58.
3M E Barth, D P Cram, K K Nelson. Accruals and the Prediction of Future Cash Flows [J ]. Finance India , 2002,(16) : 627 - 655.
4V L Bernard, T L, Stober. The Nature and Amount of Information in Cash Flows and Accruals [ J ]. The Accounting Review, 1989, (64) : 624 - 652.
5P M Dechow. Accounting Earnings and Cash Flows as Measures of Firm Performance: the Role of Accounting Accruals[J]. Journal of Accounting and Economics, 1994, (18) : 3 - 42.
6P M, Dechow, S P Kothari, R L Watts. The Relation between Earnings and Cash Flows [J ]. Journal of Accounting and Economics , 1998, (25): 133- 168.
7G A Feltham, J A Ohlson. Uncertainty Resolution and the Theory of Depreciation Measurement [J ]. Journal of Accounting Research, 1996, (34): 209-234.
8S A Ross, R W Westerfield, J F Jaffe. Corporate Finance [M]. Homewood, 1993.
9Q Vong. Likelihood Ratio Tests for Model Selection and Non-nested Hypotheses [J]. Econometrica , 1989, (57): 307- 334.
10H White. A Heteroscedasticity Consistent Covariance Matrix and a Direct Test of Heteroscedasticity [J ]. Econometrica,1980, (48): 817-838.