Purchase v. Pooling of Interests

                               References


Berton, Lee. "Rule May Alter Accounting in Mergers." Wall Street Journal, 1 May
	1996: A3.

Deogun, Nikhil. "NationsBank Seeks Boatmen's Bancshares in a Transaction Valued
	at $9.5 Billion; Third-Biggest Industry Deal Would Create a Grant;
	Accord Is Possible Today." Wall Street Journal, 30 Aug. 1996: A3. 

Dunne, Kathleen M. "An Empirical Analysis of Management's Choice of Accounting 
	Treatment for Business Combinations." Journal of Accounting & Public
	Policy, Summer 1990: 111-133.

Floriti, Andrew A., and Thomas J. Brady. "Anatomy of a Pooling: The AT&T/NCR 
	Merger." Ohio CPA Journal, Oct. 1994: 20-25.

Gorman, Jerry. "Pooling of Interests: Accounting for the New LBO Exit
	Strategy." Journal of Accountancy, Mar. 1991: 60-68.

Herring, Clyde E., and Forrest Norris. "Merger Mania: Should Pooling Be 
	Abolished?" National Public Accountant, June 1990: 38-42.

Herz, Robert H., and Edward J. Abahoonie. "Innovations to Minimize Acquisition 
	Goodwill." Mergers & Acquisitions, Mar./Apr. 1990: 35-40.

Lowenstein, Roger. "Intrinsic Value: A Modest Proposal to Stop 'Pooling'."
	Wall Street Journal, 9 May 1996: C1.

MacDonald, Elizabeth. "Economy: Merger-Accounting Method Under Fire; FASB May 
	End or Restrict the Pooling of Interests Used in Most U.S. Deals."
	Wall Street Journal, 15 Apr. 1997: A2. 

McCoy, Charles. "Ahmanson Challenges the Accounting of Washington Mutual, Great 
	Western." Wall Street Journal, 24 Mar. 1997: B4.

McDuffie, Robert Stephen. "Construction and Validation of an Expert System
	Prototype to Determine the Accounting Treatment for Business 
	Combinations." Dissertation, Louisiana Tech U., 1990. Ann Arbor: UMI,
	1996. AAN9110606.

Mortensen, Roger. " Accounting for Business Combinations in the Global Economy: 
	Purchase, Pooling or ?" Journal of Accounting Education, Winter 1994:
	81-87.

Nathan, Kevin, and Kathleen M. Dunne. "The Purchase-Pooling Choice: Some 
	Explanatory Variables." Journal of Accounting & Public Policy, Winter
	1991: 309-323.

Smith, Murphy L., R. Stephen McDuffie, and Steven M. Flory. "A GAAP-Based
	Expert Prototype for Business Combinations." Financial & Accounting
	Systems, Summer 1991: 17-22.

Tannenbaum, Jeffrey A. "Some Big U.S. Firms Abruptly Rescind Buyback Plans for 
	Accounting." Wall Street Journal, 21 Oct. 1996: A4.



                Other Related Articles on Business Combinations


Frank, Stephen E. "Heard on the Street: Bank Stocks Could Hold Allure Again."
	Wall Street Journal, 29 May 1996: C1.

Lipin, Steven, and Lisa Bannon. "Tyco Toys' Preferred Shareholders May Try To
	Alter Terms of Mattel Offer." Wall Street Journal, 21 Nov. 1996: A6.

Lipin, Steven. "ADT Is Seeking Easier Approval of Merger Plan." Wall Street
	Journal, 10 July 1996: B2.

Lipin, Steven, and Robert Frank. "Republic Industries Believes It Can Buy ADT
	Even If Biggest Holder Dissents." Wall Street Journal, 9 July 1996: C28.

Murray, Matt. "National City To Buy Integra Financial In a Stock Swap Valued at
	$2.1 Billion." Wall Street Journal, 29 Aug. 1995: A2.

Tejada, Carlos, and Steven Lipin. "Newmont Lifts Hostile Offer For Santa Fe."
	Wall Street Journal, 8 Jan. 1997: A3.