Wright, G. B., Fernandez, D., Burns, J., Hawkins, R., Hornsby, C., & Patel, S. (2012). Big GAAP/Little GAAP: Will The Debate Ever End?. Journal of Business & Economics Research (JBER), 10(5), 291–302. https://doi.org/10.19030/jber.v10i5.6981