3Hollis, A. , LaFond, R. 2002. Per Olsson Value Creation and Accounting Choice. www. faculty., duke. edu. December .
4Hong, 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).
5Scott, William R. 2000. Financial Accounting Theory, 2nd ed. Prentice Hall Canada Inc.
6Vincent, L. 1999. Equity Valuation implications of purchase versus pooling accounting. Journal of Financial Statement Analysis.(Summer).
7Walter. J. R. 1999. Pooling or Purchase: A Merger Mystery. Federal Reserve Bank of Richmond Economic Quarterly 85 (Winter).
8Watts, R, L. and J. L Zimmerman. 1986. Positive Accounting Theory Prentice-Hall.
9Zeff, Stephen A. 1978. The Rise of "Economic Consequences", Journal of Accountancy.
10Aboody, D. , Kanznik, and M. Williams. 2000. Purchase versus pooling in stock-for-stock acquisitions: Why do firms care?Journal of Accounting and Economics, June, Vol. 29 Issue 3.
