1. Drake, D.F. and N. Dopuch , “On the Case for Dichotomizing Income.” Journal of Accounting Research (Autumn 1965) pp. 192-205.
2. Prakash, P. and S. Sunder , “The Case Against Separation of Current Operating Profit and Holding Gain,” The Accounting Review (January 1979) pp. 1-22.
3. Sterling, R. R. and A. L.Thomas, (eds.), Accounting for a Simplified Firm Owning Depreciable Assets: Seventeen Essays and a Synthesis Based on a Common Case (Scholars Book Co., Texas: 1979).