1. Major accounting rule change adopted covering foreign currency translation;Bettner;Wall Street Journal,1981
2. Companies press for new accounting method that could improve 1981 per-share earnings;Bettner;Wall Street Journal,1981
3. Determinants of the corporate decision to capitalize interest;Bowen;Journal of Accounting and Economics,1981
4. The effects of debt covenants and political costs on the choice of accounting methods: The case of accounting for R&D costs;Daley;Journal of Accounting and Economics,1983
5. The effects of the firm's capital structure on the choice of accounting methods;Dhaliwal;Accounting Review,1980