1. Small and medium-sized enterprises financing: a review of literature;Abdulsaleh;Int. J. Bus. Manage.,2013
2. Establishing Accounting Standards: Report of the Study on Establishment of Accounting Principles;AICPA,1972
3. Report of the Committee on Generally Accepted Accounting Principles for Smaller and/or Closely Held Businesses;AICPA,1976
4. Report of the Special Committee on Small and Medium-Sized Firms;AICPA,1980
5. Financial Reporting Framework for Small- and Medium-Sized Entities;AICPA,2013