BarthM. E.1991. “Relative measurement errors among pension asset and liability measures.”The Accounting Review66 (July): 433–463.
2.
BarthM. E.BeaverW. H.WolfsonM. A.1990. “Components of bank earnings and the structure of bank share prices.”Financial Analysts JournalXLVI (May/June): 53–60.
3.
BlackF.1980. “The magic in earnings: Economic earnings vs. accounting earnings.”Financial Analysts Journal (November/December): 19–24.
4.
EastonP. D.HarrisT. S.1991. “Earnings as an explanatory variable for returns.”Journal of Accounting Research (Spring): 9–36.
5.
EastonP. D.HarrisT. S.OhlsonJ. A.1991. “Accounting earnings can explain most of security returns: The case of long event windows.”Journal of Accounting and Economics, forthcoming.
6.
KothariS. P.SloanR.1991. “The price-earnings, lead-lag relation and earnings response coefficients.” Unpublished paper, Rochester, N.Y.: University of Rochester.
7.
LipeR. C.1986. “The information contained in the components of earnings.”Journal of Accounting Research24 (Supplement): 37–64.
8.
OhlsonJ. A.1991. “Earnings, book values, and dividends in security valuation.” Unpublished paper, New York: Columbia University.
9.
PatonW. A.1963. “The ‘cash-flow’ illusion.”The Accounting ReviewXXXVIII (April): 243–251.
10.
RayburnJ.1986. “The association of operating cash flow and accruals with security returns.”Journal of Accounting Research24 (Supplement): 112–133.
11.
WildJ. J.1991. “Stock price informativeness of accounting numbers: Evidence on earnings, book values, and their components.” Unpublished paper, Madison: University of Wisconsin.
12.
WilsonG. P.1987. “The incremental information content of the accrual and funds components of earnings after controlling for earnings.”The Accounting ReviewLXII (April): 293–322.