4Benjamin C. Ayers, Craig E.Lefanowicz and John R. Robinson. The Financial Statement Effects of Eliminating the Pooling-of-Interest Method of Acquisition Accounting. Accounting Horizons, 2000, March:1-20.
5Hai Hong, Rotert S. Kaplan, and Gershon Mandelker, Pooling vs.Purchase: the Effects of Accounting for Merge on Stock Price, The Accounting Review, Jan. 1978.
6Linda Vincent. Equity Valuation Implications of Purchase versus Pooling Accounting. Journal of Financial Statement Analysis, 1997, Summer (Vol.2 Issue4):5-19.
7
8Hollis, A. , LaFond, R. 2002. Per Olsson Value Creation and Accounting Choice. www. faculty., duke. edu. December .
9Hong, H. , R. S. Kaplan, and G. Mandelker. 1978. Pooling vs. Purchase: The Effects of Accounting for Mergers on Stock Prices. The Accounting Review 53 (January).
10Scott, William R. 2000. Financial Accounting Theory, 2nd ed. Prentice Hall Canada Inc.
