3SFAC8,Conceptual Framework for Financial Reporting,September2010.
4Barth, M. E., and S. Kallapur. 1996. The Effects of Cross - sectional Scale Differences on Regression Results in Em- pirical Accounting Research. Contemporary Accounting Re- search, 13 : 527 -567.
5Brown, S., K. Lo, and T. Lys. 1999. Use of R2 in Ac- counting Research: Measuring Changes in Value Relevance over the Last Four Decades. Journal of Accounting and Economics, 28:83-115.
6Collins, D. W., E. L. Maydew, and I. S. Weiss. 1997. Changes in the Value - Relevance of Earnings and Book Values over the Past Forty Years. Journal of Accounting and E- conomics, 24:39 - 67.
7Easton, P. 1985. Accounting Earnings and Security Valua- tion: Empirical Evidence of the Fundamental Links. Journal of Accounting Research, 23 : 39 N 67.
8Francis, J., and K. Schipper. 1999. Have Financial Statements Lost Their Relevance?. Journal of Accounting Re- search, 37:319 -352.
9Gompers, P. A. , J. L. Ishii, and A. Metrick. 2003. Corporate Governance and Equity Prices. Quarterly Journal of E- conomics, 118:107 - 155.
10Kothari, S., and J. Zimmerman. 1995. Price and Return Models. Journal of Accounting and Economics, 20:155 - 192.