1. Response to the FASB discussion memorandum distinguishing between liability and equity instruments and accounting for instruments with characteristics of both;American Accounting Association Financial Accounting Standards Committee (AAA FASC);Accounting Horizons,1993
2. Comment letter to the FASB: Liability and equity;American Accounting Association Financial Accounting Standards Committee (AAA FASC);Accounting Horizons,1999
3. Evaluation of the FASB’s proposed accounting for financial instruments with characteristics of liabilities, equity, or both;American Accounting Association Financial Accounting Standards Committee (AAA FASC);Accounting Horizons,2001
4. Valuation-based accounting research: Implications for financial reporting and opportunities for future research;Barth;Accounting and Finance,2000
5. Accounting for liabilities: Conceptual issues, standard setting, and evidence from academic research;Botosan;Accounting Horizons,2005