2Pincus. M,C. Wasley. The Incidence of Accounting Changes and Characteristics of Firms Making Accounting Changes[J]. Accounting Horizons, 1994, (8): 1-24.
6Pincus. M., and C. Wasley. The Incidence of Accounting Changes and Characteristics of Firms Making Accounting Changes[J]. Accounting Horizons, 1994, 8(June): 1-24.
7Sweeney, A. Debt-Covenant Violation and Managers' Accouniing Responses [J]. Journal of Accounting and Economics, 1994, (17): 281-308.
8Beatty A, J Weber. The Effects of Debt Contracting on Voluntary Accounting Method Changes [J] .The Accounting Review, 2003, (78): 119-142.
