ABARBANELL, JEFFREY, S., y VICTOR, L. Bernard [1995]: «Is the stock market myopic?», Working paper, University of Michigan, abril.
BAR-YOSEF, SASSON; JEFFREY, L. CALLEN, y JOSHUA LIVNAT [1997]: «Modelling dividends, earnings, and book value equity: an empirical investigation...
BEAVER, WILLIAM, H., y STEPHEN, G. RYAN [1993]: «Accounting fundamentals of the book-to-market ratio», Financial Analysts Journal, noviembre-diciembre,...
[1995]: «Accounting conservatism and delayed recognition and their effects on the ability of the book-to-market ratio to predict book return...
BERNARD, VICTOR, L. [1994].: «Accounting-based valuation methods, determinants of market-to-book ratios, and implications for financial statement...
BREEN, WILLIAM, J.; ROBERT, A., y KORAJCZYK [1995]: «On selection biases in bookto-market based tests of asset pricing models», Working paper,...
CHAN, LOUIS, K. C; YASHUSHI YAMAO, y LAKONISHOK [1991]: «Fundamentals ans stock returns in Japan», Journal of Finance, diciembre, pp. 1739-1764.
DAVIDSON; SIDNEY; CLYDE; P. STICKNEY, y ROMAN WEIL [1988]: «Financial Accounting», Dryden Press, Chicago.
DAVIS, JAMES, L, [1994]: «The cross-section of realized stock returns: The pre-Compustat evidence», Journal of Finance, diciembre, pp. 1579-1593.
DEANGELO, LINDA, E. [1990]: «Equity valuation and corporate control», Accounting Review, enero, pp. 93-112.
DECI-IOW, PATRICIA, M., RICHARD, G. SLOAN, y AMY, P. SWEENEY [1994]: «Causes and consequences of aggressive financial reporting policies»,...
EASTON, PETER, D., y TREVOR, S. HARRIS [1991]: «Earnings as an explanatory variable for returns», Journal of Accounting Research, primavera,...
EDWARDS, EDGARD, O., y PHILLIP, O. BELL [1961]: «The theory and measurement of business income», University of Califomia Press, Berkeley.
FAIRFIELD, PATRICIA, M., RICHARD, J. SWEEENEY y TERI, L. YOHN [1994]: «The contributíon of earnings components to forecasts of future profitability»,...
FAMA, EUGENE, F., y KENNETH, R. FRENCH [1992]: «The cross-section of expected stock returns», Journal of Finance, junio, pp. 427-465.
- [1993a], «Common risk factors in the returns on stocks and bonds», Journal of Financial Economics, febrero, pp. 3-56.
FRANKEL, RICHARD, y CHARLES, M. C. LEE [1995]: «Accounting valuation, market expectation, and the book-to-market effect», Working paper, University...
FREEMAN, ROBERT, N.; JAMES, A. OHLSON, y STEPHEN, H. PENMAN [1982]: «Bookrateof-return and prediction of earnings changes: An empirical investigation»,...
KAPLAN, STEVEN, N., y RICHARD, S. RUBACK [1995]: «The valuation of cash flow forecasts: An empirical analysis», Journal of Finance, septiembre,...
LAKONISHOK, JOSEF, ANDREI SHLEIFER, y ROBERT, W. VISHNY [1994]: «Contrarian investment, extrapolation, and risk», Journal of Finance, diciembre,...
LEE, CHARLES, M. C. [1995]: «Residual income valuation: A primer», Working paper, University of Michigan, julio.
LEV, BARUCH, y THEODORE SOUGIANNIS [1993]: «Panetrating the book-to-market black box», Working paper, University of California at Berkeley,...
MAYDEW, EDWARD, L. [1995]: «An empirical valuation of earnings and book values in security valuation», Working paper, University of Iowa,...
MODIGLIANI, FRANCO, y MERTON, H. MILLER [1961]: «Dividend policy, growth, and the valuation of shares», Journal of Business, octubre, pp....
O'HANLON JOHN, F. [1994]: «Earnings-based valuation models with conservative accounting», Working paper, Lancaster University, septiembre.
OMLSON, JAMES, A. [1989]: «Accounting earnings, book value, and dividends: The theory of clean surplus equation», Working paper, Columbia...
OIILSON, JAMES, A. [1995]: «Earnings, book values, and dividends in security valuation», Working paper, Columbia University, marzo.
OU, JANE, A., y STEPHEN, H. PENMAN [1993]: «Financial statement analysis and the evaluation of market-to-book ratios», Working paper, University...
PEASNELL, KEN, V. [1982]: «Some formal connections between economic values and yields and accounting numbers», Journal of Business Finance...
PENMAN, STEPHEN, H. [1991]: «An evaluation of accounting rate of return», Journal of Accounting, Auditing and Finance, primavera, pp. 233-255.
PREINREICH, GEORGE, A. [1938]: «Annual survey of Economic Theory: The theory of depreciation», Econometrica, vol. 6, pp. 219-241.
RAMESH, K., y S. RAMU THIAGARAJAN [1995]: «The information dynamics in incomeconsumption models versus earnings-price models», Working paper,...
RAPPAPORT, ALFRED [1986]: «Creating shareholder value», The Free Press, New York.
