دیچو و راس۲۰۰۵آمریکامقایسه نحوه پایداری سود بر حسب رویکرد ترازنامه ای و رویکرد صورت سود و زیانیپایداری سود تحت تأثیر مقدار و علامت اقلام تعهدی قرار می‌گیرد

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1. 1. Thesmar and Thoenig ↑

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1. 1. Francis, J.;R. LaFond; P. Olsson & K. Schipper ↑

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