A MODEL OF ACCRUAL MEASUREMENT WITH IMPLICATIONS FOR THE EVOLUTION OF THE BOOK-TO-MARKET RATIO
构建了一个应计计量模型，揭示应计项目如何影响账面市值比的演变，并探讨其对盈利预测和股票收益可预测性的意义。
Accruals, Book-to-Market ratio, Predictive ability, Abnormal earnings