2Holthausen R, Watts R L. The relevance of the value-relevance literature for financial accounting standard setting[J]. Journal of Accounting and Economics 2001,31:3-75.
3Alford A, Jones J, Leftwich R, et al. The relative informativeness of accounting disclosures in different countries[J]. Journal of Accounting Research Supplement, 1993, 31:183-223.
4Amir E, Harris T S, Venuti E K. A comparison of value relevance of US versus non-US-GAAP accounting measures using Form 20-F reconciliations[J]. Journal of Accounting Research Supplement, 1993, 31:230-264.
5Bao B, Chow L. The usefulness of earnings and book value for equity valuation in emerging capital market. Evidence from listed companies in the People's Republic of China[J]. Journal of International Financial Management and Accounting, 1999, 10:85-104.
6Easton P, Harris T. Earnings as an explanatory variable for returns[J]. Journal of Accounting Research, 1991, (1):19 - 36.
7Eccher E, Healy P M. The role of international accounting standards in transitio nal economies: A study of the People's Republic of China[EB/OL]. Working Paper,http://www.papers.ssrn. com,2001-11-05.
8Harris M S, Muller K A. The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations[J]. Journal of Accounting and Economics,1999,26 : 285-312.
9Harris M S, Moller H P. The value relevance of German accounting measures:An empirical analysis[J]. Journal of Accounting Research, 1994, 32:187-209.
10Lev B, Zarowin P. The boundaries of financial reporting[J]. Journal of Accounting Research, 1999, (3) : 353-385.