1. Bok, Sissela (1978)Lying: Moral Choice in Public and Private Life. Random House, New York, NY.
2. Foster, George J (1986)Financial Statement Analysis, second edition. Prentice-Hall, Englewood Cliffs, NJ; ch. 11, Appendix A.
3. Briloff, Abraham J (1982) Anacomp’s Accounting: a Critic Finds Plenty to Fault It With,Barron’s, August 2, 1982.
4. Citron David B (1985) The Incidence of Accounting based Covenants in UK Public Debt Contracts: an Empirical Analysis,Accounting and Business Research,99, Summer.
5. “[T]he ‘fairness’ concept implies that accounting statements have not been subject to undue influence or bias …. [F]airness has become one of the basic objectives of accounting.” (Belkaoui, 1985:18)