Cassidy, Judity, Frank R. Urbancic, Jeanne Sylvestre, and Frances Ralston. 1993. “Accounting For Income Taxes: A Study Of Early Vs. Postponed Adoption Decisions For Controversial Accounting Standards”. Journal of Applied Business Research (JABR) 9 (3):52-57. https://doi.org/10.19030/jabr.v9i3.6035.