← Search Journal of Finance Vol. 19 No. 1 1964 SEC Accounting Practice and Procedure. Kenneth L. Trefftzs; Louis Rappaport DOI10.2307/2977505 Volume19 Issue1 Pages137 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 ✓