2Ball,R.and Brown P.An empirical evaluation of accounting income numbers[J].Journal of Accounting Research,1968,Autumn.
3Feltham,J.,Ohlson,J.A.Valuation and clean surplus accounting for operatin and financial activities[J].Contemporary Accounting Research,1995.
4Ohlson,J.Earning,book values,and dividends in equity valuation[J].Contemporary AccountingReseach.1995.
5W.H.Beaver,and W.R.Landsman.The Relevance of the value relevance literature for financial accounting standard setting:another view[R].Working paper,Stanford University,2001.
6Kothari S.,and J.Zimmerman.Price and return models[J].Journal of Accounting and Economics,1995,20:155-192.
7Easton,P.D.and T.S.Harris.Earnings as an explanatory variable for returns[J].Jonrnal of Accounting Research,1991,29:19-36.
8Francis,J.,and K.Schipper.Have financial statements lost their relevance?[J].Journal of Accounting Research,1999,37:319-353.
9Barth M.. 1994. Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. The Accounting Review, 69 (January) : 1 -25.
10Barth M., William H. Beaver, Wayne R. Landsman. 1996. Value - Relevance of Banks" Fair Value Disclosures under SFAS No. 107. The Accounting Review, 71 (4) : 513 -537.
