- القیسی، ثائر. (1995). الأسس والمبادئ المحاسبیة لمشروعات البیع بالتقسیط للسیارات فی البنوک الأردنیة، رسالة ماجستیر غیر منشورة، الجامعة الأردنیة، عمان، الأردن.
- المجمع العربی للمحاسبین القانونین. (1999). المعاییر المحاسبیة الدولیة IASs. جمعیة المجمع العربی للمحاسبین القانونیین.
- خشارمة، حسین علی. (2000). "طریقة نسبة الإنجاز فی احتساب العقود طویلة الأجل فی شرکات المقاولات الأردنیة"، مجلة الإداری، العدد 83، ص 149-181.
- Auditing Practices Board (APB). (May1973). Accounting for Nonmonetary Transactions, Opinion 29, Par 25.
- Batten, J. and Hettihewa, S. (2003). Resource Misallocation and Corporate Earnings Management.
- Belkaoui, A. (2004). Accounting Theory, Business Press-Thomson Learning, 55th ed.
- Bloom, R. and Schirm, D. (2001). SEC Staff Accounting Bulletin, No.101, Revenue Recognition Financial Statements, Ohio CPA Journal, 60(4):4-14.
- Callen, J.; J. Livant, and Segal, D. (May 2002). Accounting Restatements: Are They Always Bad News, University of Toronto.
- Callen, J., S. Robb and Segal O. (November 2004). Revenue Manipulation and Restatements by Loss Firms.
- Clough, R. H. (1986). Construction Contracting, John Wiley and Sons, Inc. New York, 5thed.
- Dutta, S. and X. Zhang. (2002). “Revenue Recognition in a Multi Period Agency Setting”, Journal of Accounting Research, 40 (1):68-83.
- Financial Accounting Standards Board, FASB. (1980). Elements of Financial Statements of Business Enterprises, Norwalk, N.Y., SFAC, No. 3: 64.
- Financial Accounting Standards Board, FASB. (1984). Recognition and Measurement in Financial Statements of Business Enterprises, Norwalk N.Y., SFAC, No. 5:45.
- Financial Accounting Standards Board, FASB. (1985). Elements of Financial Statements, Norwalk, N.Y., SFAC, No. 5, par 6
- Financial Accounting Standards Board FASB. (1984). “Revenue Recognition and Measurement in Financial Statements of Business Enterprises”, Concept, No. 5, Paragraph 83. December.
- Hendriksen, E. S. (1982). Accounting Theory. 4th ed. Home Wood: Richard D. Irwin
- Hilton, R. W. (1999). Managerial Accounting. McGraw-Hill Companies, Inc., 4th ed.
- Levis, C. and R. Schroder. (1987). Accounting Theory. John Wiley and Sons, Canada.
- Phillips, T.; M. Luehlfing and C. Daily. (2001). “The Right Way to Recognize Revenue”, Journal of Accountancy, on line Issues.
- Phillips, J.; M. Pincus; S. Rego, and H. Wan. (2004). Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities, University of Iwa.
- Sekaran Uma. (2003). Research Methods for Business: A Skill Building Approach, 5th ed., John Wiley and Sons Inc., New York.
- Timothy, E. and H. Andrew. (2005). Revenue Recognition and Real Estate Companies, Briefings in Real Estate Finance, 4 (3): 245-270.
)
مشاهدة على SCiNiTO