1. Accounting rates of return;Anthony;Am. Econ. Rev.,1986
2. Depreciation, cost allocation and investment decisions;Anton;Account. Res.,1956
3. Accounting rates of return: comment;Awerbuch;Am. Econ. Rev.,1988
4. Estimates of economic rates of return for the U.S. pharmaceutical industry, 1976–1987;Baber;J. Account. Public Policy,1996
5. Depreciable assets—Timing of expense recognition;Bierman;Account. Rev.,1961