Recording Obsolescence Harold Bierman Journal of Accounting Research 1964 2(2), 229 Asset valuation, Technological advances, Revaluation
Accounting for Debt and Costs of Liquidity Under Conditions of Uncertainty Harold Bierman; Seymour Smidt Journal of Accounting Research 1967 5(2), 144 Debt accounting, Liquidity, Uncertainty, Present value of Debt