Marginal Gains in Accuracy of Valuation from Increasingly Specific Price Indexes: Empirical Evidence for the U.S. Economy
研究使用更具体的价格指数能否提高资产估值的准确性，基于美国经济数据提供实证证据，对会计和金融领域的估值实践有参考价值。
Shyam Sunder, Gregory Waymire, Marginal Gains in Accuracy of Valuation from Increasingly Specific Price Indexes: Empirical Evidence for the U.S. Economy, Journal of Accounting Research, Vol. 21, No. 2 (Autumn, 1983), pp. 565-580