国际会计准则与中国会计准则的有用性比较

[1] Aggregate Earnings Can Explain Most Security Returns. Easton, P.,,T. Harris,J. Ohlson. Journal of Accountancy . 1992

[2] Earnings as an explanatory variable for returns. Easton P,Harris T. Journal of Accountancy . 1991

[3] Have financial statements lost their relevance?. Francis J,Schipper K. Journal of Accountancy . 1999

[4] 证券市场会计问题实证研究[M]. 上海财经大学出版社 , 蒋义宏,李树华主编, 1998

[5] It‘s Time to Stop Comparing Across Samples: Additional Evidence on Value Relevance Changes over Time. Zhaoyang Gu. . 2001

[6] The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations. Harris Mary S,Karl A. Muller III. Journal of Accountancy . 1999

[7] A Comparison of Reported Earnings Under Chinese GAAP vs.IAS:Evidence from theShanghai Stock Exchange. Charles J P Chen,Ferdinand A Gul,Xijia Su. Accounting Horizons . 1999

[1] Aggregate Earnings Can Explain Most Security Returns. Easton, P.,,T. Harris,J. Ohlson. Journal of Accountancy . 1992

[2] Earnings as an explanatory variable for returns. Easton P,Harris T. Journal of Accountancy . 1991

[3] Have financial statements lost their relevance?. Francis J,Schipper K. Journal of Accountancy . 1999

[4] 证券市场会计问题实证研究[M]. 上海财经大学出版社 , 蒋义宏,李树华主编, 1998

[5] It‘s Time to Stop Comparing Across Samples: Additional Evidence on Value Relevance Changes over Time. Zhaoyang Gu. . 2001

[6] The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations. Harris Mary S,Karl A. Muller III. Journal of Accountancy . 1999

[7] A Comparison of Reported Earnings Under Chinese GAAP vs.IAS:Evidence from theShanghai Stock Exchange. Charles J P Chen,Ferdinand A Gul,Xijia Su. Accounting Horizons . 1999