@article {1971011,
	title = {Multiple Motivations and Effects: The Case of Trust Preferred Stock},
	journal = {Issues in Accounting Education},
	volume = {14},
	year = {1999},
	month = {1999},
	pages = {269-284},
	keywords = {Accounting},
	author = {Frischmann,Peter and Warfield,Terry D.}
}