1Hollis, A. , LaFond, R. 2002. Per Olsson Value Creation and Accounting Choice. www. faculty., duke. edu. December . 被引量：1
2Hong, H. , R. S. Kaplan, and G. Mandelker. 1978. Pooling vs. Purchase: The Effects of Accounting for Mergers on Stock Prices. The Accounting Review 53 (January). 被引量：1
3Scott, William R. 2000. Financial Accounting Theory, 2nd ed. Prentice Hall Canada Inc. 被引量：1
4Vincent, L. 1999. Equity Valuation implications of purchase versus pooling accounting. Journal of Financial Statement Analysis.(Summer). 被引量：1
5Walter. J. R. 1999. Pooling or Purchase: A Merger Mystery. Federal Reserve Bank of Richmond Economic Quarterly 85 (Winter). 被引量：1
6Watts, R, L. and J. L Zimmerman. 1986. Positive Accounting Theory Prentice-Hall. 被引量：1
7Zeff, Stephen A. 1978. The Rise of "Economic Consequences", Journal of Accountancy. 被引量：1
8Aboody, D. , Kanznik, and M. Williams. 2000. Purchase versus pooling in stock-for-stock acquisitions: Why do firms care?Journal of Accounting and Economics, June, Vol. 29 Issue 3. 被引量：1
9Ayers, B. C. , C. E. Lefanowicz, and J. R. Robinson. 2000. The Financial Statement Effects of Eliminating the Pooling-of-Interests Methods of Acquisition. Accounting Horizons 14. 被引量：1
10Bancorp Piper Jaffray. 1999. The Furor Over Purchase/Pooling. www. gotoanalysts, corn June . 被引量：1
