1. Principles for the Application of Fair Value Accounting Nissim, Doron; Penman, Stephen H. 2008 Reports Managerial economicsAccounting
2. Debt vs. Equity: Accounting for Claims Contingent on Firms' Common Stock Performance with Particular Attention to Employee Compensation Options Ohlson, James A.; Penman, Stephen H. 2005 Reports Managerial economicsAccounting