<p>1.Billings 1999 "revisiting the relation between the defaule risk of debt and the earnings response coefficient"&nbsp; the accounting review</p><p>2.Ramakrishnan and Thomas&nbsp; 1991 "valuation of permanent ,transitory and price-irrelevant components of reported earings"&nbsp; </p><p>3.Lev&nbsp; and&nbsp; Thiagarajan&nbsp; 1993&nbsp;&nbsp; "fudamental information analysis"&nbsp;&nbsp;&nbsp;&nbsp; journal of accounting research </p><p></p>