2Patricia M. Dechow & Ilia D. Dichev, The Quality of AccEMs and Earnings: The Role of Accrual Estimation Errors[J], The Accounting Review, Vol. 77, Supplement: Quality of Earnings Conference ( 2002 ), pp.35-59.
3E1KVIN L. BLACK&THOMAS A. CARNES&VERNON J.RICHARDSON,The Value Relevance of Multiple Occurrences of Nonrecurring Items [J ]. Review of Quantitative Finance and Ac- counting, 15 (2000): 391 ± 411.