Djaballah, Abderrahmane. “Valuation-Based Accounting Research: Predominance of the Clean Surplus Valuation Model”. International Journal of Economics and Financial Issues 9, no. 2 (March 19, 2019): 265–272. Accessed May 20, 2022. https://www.econjournals.com/index.php/ijefi/article/view/7548.