Alford, A / 1993 / Relative Informativeness of Accounting Disclosures in Different Countries / Journal of Accounting Research :183~233 Ali, A / 2000 / Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data / Journal of Accounting Research 38:1~21 Amir, E / 1996 / Value-relevance of Nonfinancial Information: The Wireless Communications Industry / Journal of Accounting and Economics 22:3~30 Abarbanell, J / 2002 / Biased Forecasts or Biased Earnings? The Role of Reported Earnings in Explaining Apparent Bias and Over/Underreaction in Analysts’ Earnings Forecasts Asthana, S / 2007 / Differential Changes in the Value-Relevance of Earnings and Book Values over Time: Financial versus Other Industries