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<p>1.Billings 1999 "revisiting the relation between the defaule risk of debt and the earnings response coefficient" the accounting review</p><p>2.Ramakrishnan and Thomas 1991 "valuation of permanent ,transitory and price-irrelevant components of reported earings" </p><p>3.Lev and Thiagarajan 1993 "fudamental information analysis" journal of accounting research </p><p></p>
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