8Mark W. Nelson,2001, "Professor of Accounting Johnson Graduate School of Management Cornell University" ,Behavioral Evidence on the Effects of Principles- and Rules-Based Standards.
9Chen, Charles J. P., Chen Shimin, Sn Xijia, Wang Yuetang,2004, "Incentives for and Consequences of Initial Voluntary Asset Write-Downs in the Emerging Chinese Market",Journal of International Accounting Research ,Vol. 3 Issue 1, pp.43-61.
10Elliott J,W. Shaw, G. W., 1988, "Write-offs as Accounting Procedures to Manage Pereeptions",Journal of Accounting Research, 26 (Supplement), pp.91-119.
