3Accounting Standards Reform Act of 1994 (Introduced in Senate), S. 2525, introduced by J. Lieberman Berardino, Joe, 2001, Enron: A wake-up call, December4, 2001.
4FASB, 2002, Principles- based approach to US standards setting, proposal, October21, No. 1125-001.
5Lys and Vincent, 1995,An analysis of value destruction in AT&T' s acquisition of NCR,Journal of Financial Economics, 39,353 - 378.
6Joseph I. Liebennan and Fred Thompson, 2002, Financial Oversight of Enron: The SEC and Private- Sector Watchdogs, Report of the Staff to the Senate Committee on Governmental Affairs, October 8.
7Statement from Big Five CEOs, 2001, PR Newswire, December 4.
