The Use of Changes in Equity Value as a Measure of the Information Content of Announcements of Changes in Financial Policy
探讨如何用公司权益价值的变化来度量财务政策变更公告所包含的信息量，为金融经济学研究者提供一种衡量方法。
Ronen Israel, Aharon R. Ofer, Daniel R. Siegel, The Use of Changes in Equity Value as a Measure of the Information Content of Announcements of Changes in Financial Policy, Journal of Business & Economic Statistics, Vol. 8, No. 2 (Apr., 1990), pp. 209-216