2Baumol, William, John C Panzar. and Robert D Willig. 1982. Contestable Markets and the Theory of Industry Structure. New York: Harcourt Brace Jovanovich.
3Carlton Dennis W and Perloff Jeffrey M. 1999. Modern Industrial Organization. Addison Wesley Longlnan Inc.
4Raffournier B, Hailer A, Walton P. 1997. Comptabilite internationale. Paris: Vuibert.
5Walton Peter. 2001. La Comptabilité anglo-saxonne. Paris :La decouverte.