Horrigan, J. (1966). The Determination of Long-Term Credit Standing with Financial Ratios. Empirical Research in Accounting 1966, Journal of Accounting Research 4 (supplement): 44-62.
Sovereign Ratings
Jennings, M.M. (2004) Incorporating ethics and professionalism into accounting education and research: A discussion of the voids and advocacy for training in seminal works in business ethics. Issues in Accounting Education, 19(1): 7+. Retrieved August 19,
Financial Institutions in a Global Economy
"The Discourse of Inflation Accounting: On the Interrelations of Economic Theory And The Debate on Inflation Accounting." The European Accounting Review, February 1994, 3(2): 195-214.
The Historical Cost Convention
Wilson, R.A, (2003-2004) "Managerial Accounting, Introduction to Accounting" University of Strathclyde Department of Accounting & Finance http://homepages.strath.ac.uk/~cias19/teaching/MA/Warren%20KP.doc
The Wickham Case
Financial Accounting Standards Board (1997), Statement of Financial Accounting Standards No. 130 - Reporting Comprehensive Income, Financial Accounting Foundation, Norwalk
Profit
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