9DeAngelo L. E.. 1988. Managerial Competition, Information Costs, and Corporate governance: The Use of Accounting Performance Measures In Proxy Contests, Journal of Accounting and Economics, 10:3 -36
10Robert H. Herz. 2003. A Year of Challenge and Change for the FASB. Accounting Horizons, Vol. 17 (3) : 247 -255