@article {1971001,
	title = {Innovation in Preferred Stock:  Current Developmenta and implications for Tax Policy and Financial Reporting},
	journal = {Accounting Horizons},
	volume = {13},
	year = {1999},
	month = {1999},
	pages = {201-218},
	keywords = {Accounting},
	author = {Frischmann,Peter and Kimmel,Paul and Warfield,Terry D.}
}