5Amir, E., and B. Lev. 1996. Value -relevance of Nonfinancial Information: The Wiretess Communications Indus- try. Journal of Accounting and Economics, 22 ( 1 ) : 3 - 30.
6Barth, M., W. Beaver, and W. Landsman. 1998. Relative Valuation Roles of Equity Book Value and Net Income as a Function of Financial Health. Journal of Accounting and E- conomics, 25 (1): 1-34.
7Behn, B. , and R. Riley. 1999. Using Nonfinancial In- formation to Predict Financial Performance : The Case of the US Airline Industry. Journal of Accounting, Auditing & Finance, 14 (1): 29-56.
8Chen, C., S. Chen, and X. Su. 2001a. Is Account- ing Information Value - relevant in the Emerging Chinese Stock Market?. Journal of International Accounting, Auditing and Taxation, 10 (1): 1 -22.
9Collins, D., E. Maydew, and I. Weiss. 1997. Chan- ges in the Value - relevance of Earnings and Book Values over the Past Forty Years. Journal of Accounting and Economics 24 (1) : 39 -67.
10Das, S., P. Sen, and S. Sengupta. 1998. Impacts of Strategic Alliances on Firm Valuation. Academy of Management Journal, 41 (1): 27-41.
