1Ohlson J. Earnings,Book values,and dividends in equityvaluation [J].Contemporary Accounting Research.1995,11.661-687.
2Carroll T J. Linsmeier T J. Perroni K R. The reliability offair value versus historical cost information:Evidence fromclosed-end mutual fund [J].Journal of Accounting. Auditing andFinance.2003,18(1).1-23.
1George J Benston. The shortcomings of fair - value accounting described in SFAS 157[J]. Journal of Aeeounting and Public Polley, 2008, 27(2).
2Rebecca N Harm, Frank Heflin, K R Subramanayam. Fair-value pension acceunting[J].Journal d Accounting and Economics, 2007, 44(3).
3Bath M E. Fair value accounting: evidence from investment securities and the market valuation of benks[J].The Accounting Review, 1994, 69(1).
4WilliamRScott.财务会计理论(陈汉文译)[M].北京:机械工业出版社.2006.
5Dechow P M. Accounting earnings and cash flows as measures of firm performance : the role of accounting accruals [ J]. Journal of Accounting and Economics, 1994,18.
6Ohson J. Earnings,book values and dividends in security valuation [ J ]. Contemporary Accounting Research, 1995,11.
7Kothari,SP, and Zimmerman JL, Price and Return Models[J]. Journal of Accounting and Economics, 1995, 20:155 - 192
8Beaver,W.H and Wayne R. Landsman, How Well Does Replacement Cost Income Explain Stock Return? [J], Financial Analysts Journal,1983,39:26- 32.
9Harris, T.S. and J.A. Ohlson, Accounting Disclosures and the Market' s Valuation of Oil and Gas Properties[J], The Accounting Review ,1987, 62: 651- 70.
10Magliolo, J., Captial Market Analysis of Reserve Recognition Accounting[J], Journal of Accounting Research, 1986,24(3): 69-108.