Citation: R. Rayburn, Frank, A CHRONOLOGICAL REVIEW OF THE AUTHORITATIVE LITERATURE ON INTERPERIOD TAX ALLOCATION: 1940-1985, Accounting historians journal , 13(2), 1986, pp. 89-108
Citation: R. Rayburn, Frank et S. Powers, Ollie, A HISTORY OF POOLING OF INTERESTS ACCOUNTING FOR BUSINESS COMBINATIONS IN THE UNITED STATES, Accounting historians journal , 18(2), 1991, pp. 155-192