1. Abdel-khalikA. R.. Economic Effects on Leases of FASB Statement No. 13 (1971).
2.
2. El-GazzarS.LilienS.PastenaV.. “Accounting for Leases by Lessees. Journal of Accounting and Economics (1986), pp. 217-237.
3.
3. ImhoffE. and ThomasS.. “Accounting Standards and Firm Behavior: The Lease Disclosure Rule” Unpublished working paper (April1986).
4.
4. LeftwichR.. “Accounting Information in Private Markets: Evidence from Private Lending Agreements.” The Accounting Review (January1983), pp. 23-42.
5.
5. HolthausenR. and LeftwichR.. “The Economic Consequences of Accounting Choice: Evidence from Private Lending Agreements.” Journal of Accounting and Economics, 5 (August1983), pp. 77-117.
6.
6. SmithC. and WarnerJ.. “On Financial Contracting: An Analysis of Bond Covenants.” Journal of Financial Economics, 7 (1982), pp. 117-161.
7.
7. ThorntonD. and BryantM.. GAAP (Generally Accepted Accounting Principles) vs. TAP (Tailored Accounting Principles) in Lending Agreements: Canadian Evidence (The Canadian Academic Accounting Association, 1986).