← Search Journal of Accounting Research 1995 A MODEL OF ACCRUAL MEASUREMENT WITH IMPLICATIONS FOR THE EVOLUTION OF THE BOOK-TO-MARKET RATIO (VOL 33, PG 95, 1995) Sg Ryan Abstract Erratum Sources openalex Cite APA 7 MLA 9 Chicago (author–date) Harvard Elsevier Harvard (JFE, JBF…) The Accounting Review Academy of Management American Marketing Association INFORMS (Management Science) Copy citation Copied ✓