1. Albrecht, W. D., & Richardson, F. M. (1990). Income smoothing by economy sector. Journal of Business Finance & Accounting, 17(5), 713–730.
2. Amihud, Y., & Kamin, J. (1979). Revenue vs. profit maximization: Differences in behavior by the type of control and by market power. Southern Economic Journal, 45, 838–846.
3. Ansoff, H. I. (1987). The concept of corporate strategy. Homewood: Irwin.
4. Averitt, R. T. (1968). The dual economy: The dynamics of American industry structure. New York: W. W. Norton.
5. Baber, W. R., Fairfield, P. M., & Haggard, J. A. (1991). The effect of concern about reported income on discretionary spending decisions: The case of research and development. The Accounting Review, 66, 818–829.