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Horton, Joanne, Macve, Richard and Serafeim, George (2011) ‘Deprival value’ vs. ‘fair value’ measurement for contract liabilities: how to resolve the ‘revenue recognition’ conundrum? Accounting and business research, 41 (5). pp. 491-514. ISSN 2159-4260
Merchant, Kenneth A, Van der Stede, Wim, Lin, Thomas W. and Yu, Zengbiao (2011) Performance measurement and incentive compensation: an empirical analysis and comparison of Chinese and western firms' practices. European accounting review, 20 (4). pp. 639-667. ISSN 0963-8180