3Stephen M, Thomas S, Karim J, et al. Response to the financial accounting standards board's and the international accounting standard board's joint discussion paper entitled preliminary views on financial statement presentation [ J ]. Accounting Horizons, 2010,24( 1 ) : 149 - 158.
4Nissim D, Penman S H. Ratio analysis and equity valuation: from research to practice[ J ]. Review of Accounting Studies,2001,6( 1 ) : 109 - 154.
7Mark B, Carolyn C, Jack C, et al. The American accounting association's financial reporting policy committee's response to the preliminary views on financial statement presentation[ J ]. Accounting Horizons ,2010,24 (2) :279- 296.
