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Nobes, C. W. and Cooper, J. (2004) International variations in the accounting and tax treatments of goodwill and the implications for research. In: Nobes, C. W. (ed.) Developments in international accounting: general issues and classification. The new library of international accounting. Edward Elgar Publishing, Cheltenham, pp. 595-612. ISBN 9781843760986

Cooper, J. (2004) The impact of financial accounting practices on the measurement of profit and equity: Australia versus the United States. In: Nobes, C. W. (ed.) Developments in international accounting: general issues and classification. The new library of international accounting series. Edward Elgar Publishing, Cheltenham, pp. 458-481. ISBN 9781843760986

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