1. Business Combinations. Opinions of the Accounting Principles Board No. 16;AICPA,1970
2. Intangible Assets. Opinions of the Accounting Principles Board No. 17;AICPA,1970
3. Goodwill and Intangible Assets;Asb;Financial Reporting Standard,1997
4. Revaluations of fixed assets and future firm performance: Evidence from the UK;D Aboody;Journal of Accounting and Economics,1999