5Feltham G. A. , Ohlson, J. A. , Valuation and Clean Surplus Accounting for Operating and Financial Activities, Contemporary Accounting Research (Spring), 1995.
6Ohlson J. A. , Earnings, Book Values, and Dividends in Equity Valuations, Contemporary Accounting Research (Spring), 1995.
7Francis J. , Schipper K. , Have Financial Statements Lost Their Relevance? , Journal of Accounting Research, Vol. 37 No. 2 Autumn 1999.
8Ball R. J., Brown P. , An Empirical Evaluation of Accounting Income Numbers, Journal of Accounting Research (Autumn),1968.
9Lev B., On the Usefulness of Earnings: Lessons and Directions from Two Decades of Empirical Research, Journal of Accounting Research (Supplement), 1989.
10Ohlson J. A. , A Synthesis of Security Valuation Theory and the Role of Dividends, Cash Flows, and Earnings, Contemporary Accounting Research (Spring), 1990.