Sonnasinh, C. 2004. ການປຽບທຽບມາດຕະການທາງເລືອກຂອງການສະສົມແບບພິຈາຣະນາ: A comparison of Alternative Measures of Discretionary Accruals. Journal of Lao Economics and Business Management. 1, 2 (Aug. 2004), 78–95.