Coping with International Accounting Diversity: Fund Managers' Views on Disclosure, Reconciliation, and Harmonization." Bhushan, Ravi and Donald R. Lessard. Journal of International Financial Management and Accounting Vol. 4, No. 2 (1992): 149-164.
Corporate Finance in the 1990's -- Implications of a Changing Competitive and Financial Context." Lessard, Donald. Journal of International Financial Management and Accounting Vol. 1, No. 3 (1989): 209-231.