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Beyer, R. 1969. Goodwill and pooling of interests: A re-assessment. Management Accounting (February): 9-15.

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Blough, C. G., W. A. Paton, E. L. Kohler, H. C. Greer, E. B. Wilcox and E. A. Kracke. 1947. Restoration of fixed asset values to the balance sheetThe Accounting Review (April):  194-210. (Non USF user link).

Blum, J. D. 1978. Accounting and reporting for leases by lessees: The interest rate problems. Management Accounting (April): 25-28.

Blum, J. D. and H. L. Jensen. 1978. Accounting for marketable securities in accordance with FASB statement no. 12. Management Accounting (September): 33-41.

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Bomeli, E. C. 1961. The accountant’s function in determination of net incomeThe Accounting Review (July): 454-459. (Non USF user link).

Bomeli, E. C. 1962. Stock option plans – Full disclosureThe Accounting Review (October): 741-745. (Non USF user link).

Boone, M. M. 1973. Management accountants and the securities laws. Management Accounting (June): 18-22.

Bordner, H. W. 1938. Consolidated reportsThe Accounting Review (September): 289-291. (Non USF user link).

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Borth, D. Jr. 1947. Published financial statements of banksThe Accounting Review (July):  288-294. (Non USF user link).

Botosan, C. A. 1997. Disclosure level and the cost of equity capitalThe Accounting Review (July): 323-349. (Non USF user link).

Boutell, W. S. 1962. The implementation of uniform standards of reporting for national voluntary agenciesThe Accounting Review (July): 406-409. (Non USF user link).

Bouwman, M. J., P. A. Frishoff and P. Frishoff. 1987. How do financial analysts make decisions? A process model of the investment screening decision. Accounting, Organizations and Society 12(1): 1-29.

Bowman, E. H. and M. Haire. 1976. Social impact disclosure and corporate annual reports. Accounting, Organizations and Society 1(1): 11-21.

Bows, A. J. Jr. 1972. Establishment of financial accounting standards. Management Accounting (December): 9-12, 16.

Bradbury, M. E. and S. C. Calderwood. 1988. Equity accounting for reciprocal stockholdingsThe Accounting Review (April): 330-347. (Non USF user link).

Bradish, R. D. 1965. Corporate reporting and the financial analystThe Accounting Review (October): 757-766. (Non USF user link).

Bradley, J. F. 1948. Accounting aspects of protective provisions in industrial preferred stocksThe Accounting Review (October):  385-390. (Non USF user link).

Bragg, S. M. 2004. The Ultimate Accountants’ Reference Including GAAP, IRS & SEC Regulations, Leases, Pensions and More. John Wiley & Sons.

Brandstedter, R. 1979. Campaign reporting: A challenge for accountants. Management Accounting (October): 50-54.

Bremser, W. G. 1975. The earnings characteristics of firms reporting discretionary accounting changesThe Accounting Review (July): 563-573. (Non USF user link).