3Francis, J. R. 1986. Debt reporting by parent companies: parent-only versus consolidated statement. Journal of Business Finance and Accounting, Autum: p393-403
4Pendlebury, M. 1980. The application of information theory to accounting for groups of companies. Journal of Business Finance and Accounting, Spring: p105-117
5Walker, R. G. 1976. An evaluation of the information conveyed by consolidated statements. Abacus, December: p77-115.
6Walker, R. G. 1978. Consolidated Statements: A History and Analysis, Arno Press.
7Wolk, H. I. , J. L. Dodd, M. G. Tearney. 2004. Accounting theory : conceptual issues in a political and economic environment (6th ed. ), Thomson/South-Western
