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The Accounting Review, Vol. 64,No. 3.(Jul.,1989), pp. 387-403.
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Graeme Rankine; Earl K. Stice
The Journal of Financial and Quantitative Analysis, Vol.32, No.2. (Jun.,1997), pp.161-182.
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James A. Millar
The Accounting Review, Vol.52,No.1. (Jan.,1977), pp.52-55.
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by. Maureen Mcnichols; Ajay Dravid
The Journal of Finance, Vol.45,No.3, Papersand Proceedings, Forty-ninth Annual Meeting,
American Finance Association, Atlanta, Georgia, December 28-30, 1989. (Jul.,1990), pp.
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