© 2000 John Petroff. Traducción 2006, Miguel Arce Revisión: Jaime Romero.

Lecturas recomendadas y referencias seleccionadas.

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Gleckman, Howard, "Beware of Artifical Sweeteners in This Year's Earnings", Business Week, 8 de febrero de 1988, páginas 22-23.

Hermanson, Roger H., James Don Edwards y Michael W. Maher, "Accouting Principles", 5ª edición, Irwin, Homewood, Ill, 1992.

Kellogg, Irving y Loren B. Kellogg, "Dig Beneath Gloss in Annual Reports", Pensions and Investment Age, 13 de julio de 1988, páginas 13-14.

Kertz, J. Edward, " Are Constant Dollar Disclosures Informative?" Financial Analysts Journal, marzo-abril 1983, páginas 52-55.

Nichols, Donald R., "A Study of the Market Valuation of Extraordinary Items Reported in Financial Statements", Financial Review, otoño 1977, páginas 1-17.

Nobes, Christopher, "International classification of financial reporting", London; New York: Routledge, 1992.

Palmer, Jay, "Shipshape Financials", Barron's, octubre 22, 1990, páginas 20-22.

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Roberts, Clare, Pauline Weetman y Paul Gordon, "International financial accounting : a comparative approach", London; San Francisco: Financial Times/Pitman Publishing, 1998.

Stricharchuk, Gregory, "More Ailing Concerns Are Firing Auditors in Hopes of Keeping Bad News from Public", Wall Street Journal, 12 de mayo de 1983, página 35.

Warren, Carl S., James M. Reeve y Philip E. Fess, "Accouting", 19ª edición., South-Western, Cinicinnati, 1999.

Weiss, Gary, "Investing: Reading between the Lines of an Annual Report", Business Week, 23 de marzo de 1987, páginas 164-165.