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2. Discount Rates as a Function of Log Size and Valuation Error Measurement;Abrams;The Valuation Examiner,1997
3. Fama-French and Small Company Cost of Equity Calculations;Annin;Business Valuation Review,1997
4. Arnott , Robert Jason Hsu Jun Liu Harry Markowitz 2006 Does Noise Create the Size and Value Effects? http://rady.ucsd.edu/faculty/directory/liu/docs/size-value.pdf http://papers.ssrn.com/sol3/papers.cfm?abstract_id=936272