1. Ali, A., & Zarowin, P. (1992). The role of earnings levels in annual earnings-returns studies. Journal of Accounting Research, 30(2), 286–296.
2. Anthony, R. (1973). Accounting for the cost of equity. Harvard Business Review, 51, 88–102.
3. Balachandran, S. (2006). How does residual income affective investments? The role of prior performance measures. Management Science, 53, 338–394.
4. Balachandran, S., & Mohanram, P. (2010). Are CEOs compensated for value destroying growth in earnings. Review of Accounting Studies, 15, 545–557.
5. Baldenius, T., Fuhrmann, G., & Reichelstein, S. (1999). Zurück zu EVA. Betriebswirtschaftliche Forschung und Praxis, 1(99), 53–65.