A framework for the development of a theory of financial accounting

A fundamentalist perspective on accounting and implications for accounting research

Jiang, Guohua, (2013)

On comparing cash flow and accrual accounting models for use in equity valuation: A response to Lundholm and O'Keefe (CAR, Summer, 2001)

Penman, Stephen H., (2001)

A framework for identifying accounting characteristics for asset pricing models, with an evaluation of book-to-price

Penman, Stephen H., (2018)