| 期刊論文| 1. | Ball, R.、Brown, P.(1968)。An Empirical Examination of Accounting Income Numbers。Journal of Accounting Research，6，159-178。   | | 2. | Chen, X.、Chen, X. Y.、Liu, Z.(1999)。Research on the Usefulness of A-share Earnings Report: Empirical Evidence from Shanghai and Shenzhen Stock Markets。Economic Research，1999(6)，21-28。 | | 3. | Feltham, G.、Ohlson, J.(1996)。Uncertain Resolution and the Theory of Depreciation Measurement。Journal of Accounting Research，34，209-234。 | | 4. | Zhang, G.(2000)。Accounting Information, Capital Investment Decisions, and Equity Valuation: Theory and Empirical Implications。Journal of Accounting Research，2000(Autumn)，271-295。 | | 5. | Zhao, Y. L.(1998)。Information Content of Earnings Disclosure: Empirical Data from Shanghai Stock Market。Economic Research，1998(7)，41-49。 | | 6. | Collins, Daniel W.、Pincus, Morton、Xie, Hong(1999)。Equity Valuation and Negative Earnings: The Role of Book Value of Equity。The Accounting Review，74(1)，29-61。 | | 7. | Barth, M. E.、Kallapur, S.(1996)。The effects of cross-sectional scale differences on regression results in empirical accounting research。Contemporary Accounting Research，13(2)，527-567。 | | 8. | Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings, Adaptation and Equity Value。The Accounting Review，72(2)，187-215。 | | 9. | Feltham, Gerald A.、Ohlson, James A.(1995)。Valuation and clean surplus accounting for operating and financial activities。Contemporary Accounting Research，11(2)，689-731。 | | 10. | Hayn, Carla(1995)。The information content of losses。Journal of Accounting and Economics，20(2)，125-153。 | | 11. | Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Security Valuation。Contemporary Accounting Research，11(2)，661-687。 | 會議論文| 1. | Xue, S.(2002)。Change of Major Shareholder, Asset Restructuring and Stock Prices。The Ninth Global Finance Conference。Peking University Press。 | 研究報告| 1. | Jan, C. L.、Ou, J. A.(1995)。The Role of Negative Earnings in the Valuation of Equity Stocks。Santa Clara University。 | 學位論文| 1. | Li, D. P.(2001)。Control of Major Shareholder, Earnings Management, and Decreasing Performance of Listed Firms(博士論文)。Shanghai University。 | 圖書| 1. | Zhao, Y. L.(2000)。Accounting Earnings and Stock Behaviors。Shanghai：Sanlian Bookstore。 | |