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3.
European Accounting Review
2009 : DEC, VOL. 18:4, p. 765-807
2009 Pina, V.
Torres, L.
Yetano, A.
4.
Accounting, Organizations and Society
2009 : JUL, VOL. 34:5 p. 551-570
2009 Edwards, J.R.
Dean, G.
Clarke, F.
5.
European Accounting Review
2006 : VOL. 15:3, p. 367-401
2006 Antonelli, V.
Boyns, T.
Cerbioni, F.
6.
Journal of Business Finance and Accounting
2004 : JUN/JUL, VOL. 31:5-6, p. 583-606
2004 Ashton, D.
Dunmore, P.
Tippett, M.
7.
Omega
2003 : VOL. 31:4, p. 303-310
2003 Benita, C.
8.
European Accounting Review
2001 : VOL.10:4, p. 705-724
2001 Monsen, N.
9.
Management Science
2000 : JUN, VOL. 46:6, p. 790-806
2000 Arya, A.
Fellingham, J.
Schroeder, D.
10.
Journal of Financial Economics
1998 : OCT, VOL. 50:1, p 63-99
1998 Teoh, S. H.
Welch, I.
Wong, T. J.
11.
Journal of Financial Economics
1998 : AUG, VOL. 49:2, p. 141-160
1998 Pontiff, J.
Schall, L. D.
12.
Unternehmung
1997 : VOL. 51:6, p. 443-458
1997 Volkart, R.
SCIMA