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Ball, R. and Brown, P., 1968, “An Empirical Evaluation of Accounting Income Numbers”, journal of Accounting Research


1.Watts R.L., Zimmerman J., 1978, “Towards a Positive Theory of the Determination of Accounting Standards”, The Accounting Review



2.Healy P.M, 1985, “The Effect of Bonus Schemes on Accounting Decisions”, Journal of Accounting and Economics
https://bbs.pinggu.org/thread-351403-1-1.html

3.Hopwood A. G., “Towards an Organizational Perspective for the Study of Accounting and Information Systems”, Accounting, Organizations and Society
【感谢 zhkim5858 上传了这篇文章的pdf，pdf在11楼，链接如下】
https://bbs.pinggu.org/forum.php?mod=viewthread&tid=3197405&page=2#pid26408086

4.Collins, D. W., Kothari, S. P., 1989, “An Analysis of Intertemporal and Cross-Sectional Determinants of Earnings Response
Coefficients”, journal of Accounting & Economics
https://bbs.pinggu.org/thread-692800-1-1.html

5.EastonP.D, Zmijewski M.E, 1989, “Cross-Sectional Variation in the Stock Market Response to Accounting Earnings Announcements”, Journal of Accounting and Economics
https://bbs.pinggu.org/thread-692800-1-1.html