2Wallman, 1996.6, "The Future of Accounting and Financial Reporting, part2 : The Colorized Approach" , Accounting Horizon.
3Lev, "Intangibles:Management, Measurement and Reporting" .The Brooking Institution. 2001.
4Lev, "Intangibles: Management,Measurement and Reporting" ,The Brooking Institution, 2001, P8-9.
5Lev, "Intangibles: Management, Measurement and Reporting" ,The Brooking Institution,2001 ,p7.
6Lev, "Intangibles: Management, Measurement and Reporting" , The Brooking Institution, 2001, p90.
7Myers and Majluf, 1984, "Corporate Financing and Investment Decision When Finns Have Information that Investors Do not Have" ,Journal of Financial Economics, 13:187-221 .
8Dybvig and Zender, 1991. "Capital Structure and Dividend Irrelevance with Asymmetric Information" . Review of financial Studies. 4.201-209.