← Search Journal of Finance Vol. 21 No. 3 1966 Financial Accounting Theory. Robert S. Carlson; Harold Bierman DOI10.2307/2977845 Volume21 Issue3 Pages571 Sources semanticscholar openalex crossref Cite APA 7 MLA 9 Chicago (author–date) Harvard Elsevier Harvard (JFE, JBF…) The Accounting Review Academy of Management American Marketing Association INFORMS (Management Science) Copy citation Copied ✓