Sources list for ETHICS AND VALUES IN ACCOUNTING PRACTICES:

Archambault, Jeffrey J. and Marie E. Archambault. "A Cross-National Test of Determinants of Inflation Accounting Practices." International Journal of Accounting, 34(2): 189=207.
The Historical Cost Convention

Lev, B., & Nissim, D. (2004, October). Taxable income, future earnings, and equity values. The Accounting Review. 79(4): pp. 1039-1074. Retrieved from ProQuest database on August 16, 2005.
Accounting for Income Taxes

Liesman, S. (2002m January 23). Many accounting practices are difficult to penetrate. Wall Street Journal, retrieved September 10, 2004 from http://pages.stern.nyu.edu/~adamodar/New_ Home_Page/articles/accountingblackbox.htm. Liesman, S. (2002m January 23). Many accounting practices are difficult to penetrate. Wall Street Journal, retrieved September 10, 2004 from http://pages.stern.nyu.edu/~adamodar/New_ Home_Page/articles/accountingblackbox.htm.
Global Crossing

GE Summary of Significant Accounting Practices. (2004) http://www.ge.com/ar2002/financial/notes/notes.jsp
General Electric

Armstrong, James. (17 Jan 2001) Economic Imperatives and Ethical Values in Global Business. The Christian Century. Retrived 11 Apr 2005 from online database of peer-reviewed journals at http://www.findarticles.com/p/arti cles/mi_m1058/is_2_118/ai_70451359 Armstrong, James. (17 Jan 2001) Economic Imperatives and Ethical Values in Global Business. The Christian Century. Retrived 11 Apr 2005 from online database of peer-reviewed journals at http://www.findarticles.com/p/arti cles/mi_m1058/is_2_118/ai_70451359
Cultural Values and Personal Ethics