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3. | Ohlson, James A.(1990)。A synthesis of security valuation theory and the role of dividends, cash flows, and earnings。Contemporary Accounting Research,6(2),648-676。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
4. | Christie, A.(1987)。On Cross-Sectional Analysis in Accounting Research。Journal of Accounting and Economics,9,231-258。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
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6. | Ali, Ashiq(1994)。The Incremental Information Content of Earnings, Working Capital from Operations, and Cash Flows。Journal of Accounting Research,32(1),61-74。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
7. | Kormendi, R. C.、Lipe, R.(1987)。Earnings innovation, earnings persistence and stock returns。The Journal of Business,60(3),323-345。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
8. | Lipe, R.(1990)。The Relation between Stock Returns and Accounting Earnings Given Alternative Information。The Accounting Review,65(1),49-71。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
9. | Ohlson, J. A.、Penman, S. H.(1992)。Disaggregated accounting data as explanatory variables for returns。Journal of Accounting, Auditing & Finance,7(4),553-573。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
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14. | Ohlson, J.、Shroff, P.(1992)。Changes versus Levels in Earnings As Explanatory Variables for Returns: Some Theoretical Considerations。Journal of Accounting Research,30(2),210-226。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
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16. | Easton, Peter D.、Harris, Trevor S.(1991)。Earnings As an Explanatory Variable for Returns。Journal of Accounting Research,29(1),19-36。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
17. | Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research,6(2),159-178。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
18. | Miller, Merton H.、Modigliani, Franco(1961)。Dividend Policy, Growth, and the Valuation of Shares。The Journal of Business,34(4),411-433。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
19. | Beaver, William、Lambert, Richard、Morse, Dale(1980)。The information content of security prices。Journal of Accounting and Economics,2(1),3-28。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
20. | Beaver, William H.、Clarke, Roger、Wright, William F.(1979)。The Association between Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors。Journal of Accounting Research,17(2),316-340。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
21. | Collins, D. W.、Kothari, S. P.(1989)。An Analysis of Intertemporal and Cross-sectional Determinants of Earnings Response Coefficients。Journal of Accounting and Economics,11(2/3),143-181。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
22. | Dhaliwal, Dan S.、Reynolds, Stanley S.(1994)。The effect of the default risk of debt on the earnings response coefficient。The Accounting Review,69(2),412-419。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
23. | Wilson, G. Peter(1986)。The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Release Date。Journal of Accounting Research,24,165-200。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |