Wayne R. LsmanBruce L. MillerKen PeasnellSHU YEH2018-09-102018-09-102011-01http://scholars.lib.ntu.edu.tw/handle/123456789/367256Do Investors Understand Really Dirty Surplus?journal article10.2308/accr.00000014https://www2.scopus.com/inward/record.uri?eid=2-s2.0-79952677013&doi=10.2308%2faccr.00000014&partnerID=40&md5=96738d533b2f9018e3028fa0f1e51b89