by Jang, Juwon, Lee, Eunju
Published in Review of quantitative finance and accounting (01.05.2021)

by Wigglesworth, Robin
Published in FT.com (30.10.2023)

by Jeny, Anne, Paugam, Luc, Astolfi, Pierre
Published in Comptabilité Contrôle Audit (01.09.2019)

by Ajinkya, Bipin B., Atiase, Rowland K., Gift, Michael J.
Published in The Accounting review (01.04.1991)