@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.}
}
@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.}
}
@article {1971026,
	title = {Innovative Forms of Preferred Stock: Debt or Equity?},
	journal = {Commercial Lending Review},
	volume = {10},
	year = {1995},
	month = {1995},
	pages = {14-27},
	keywords = {Accounting},
	author = {Frischmann,Peter and Kimmel,Paul and Warfield,Terry D.}
}