| 1. | Exxon-Mobil Annual Report (2002). |
| 2. | Deloitte & Touche (2003). |
| 3. | PricewaterhouseCoopers (2003e). |
| 4. | Freswick, K (2003). |
| 5. | Zsolt, T (2003). |
| 6. | Emmott, B (2003). |
| 7. | Roehl-Anderson and Bragg (2002). |
| 8. | Tufano (1996). |
| 9. | Roehl-Anderson and Bragg (2002). |
| 10. | The classic references of simultaneous equation corporate financial planning models are Willard (1970), Warren and Shelton (1971), and Francis and Rowell (1978). But their models are not detailed enough for GAAP accounting treatment. |
| 11. | Coveney et al. (2002). |
| 12. | PricewaterhouseCoopers (2003d). |
| 13. | PriceWaterhouseCoopers (1997). |
| 14. | Sammer, J (2001) |
| 15. | Corporate Finance Magazine (2002 July). |
| 16. | Ramos, A (2002) |
| 17. | Hazou and Cheung (2002) |
| 18. | Corporate Finance (2002) |
| 19. | Foote (2003). |
| 20. | Bragg, S M (2002). |
| 21. | Ibid. |
| 22. | Corporate Finance (2003). |
| 23. | Blue Book of Bank Prices (2003) is a survey of prices paid for cash management services published by Phoenix-Hecht. |
| 24. | Gamble, R H (2003). |
| 25. | Gamble, R (2003b). |
| 26. | Ibid. |
| 27. | HSBC Annual Report (2002). |
| 28. | Citigroup Annual Report (2002). |
| 29. | General Electric Annual Report (2002). |
| 30. | Merrill Lynch Annual Report (2002). |
| 31. | Ericsson Annual Report (2002). |
| 32. | Corporate Finance Magazine (2002, June). |
| 33. | Ibid. |
| 34. | Marks & Spencer Annual Report (2002). |
| |
| 35. | Toyota Annual Report (2002). |
| 36. | Shell Annual Report (2002). |
| 37. | Nestlé Annual Report (2002). |
| 38. | Corporate Finance Magazine (2002, June). |
| 39. | DuPont Annual Report (2002). |
| 40. | GlaxoSmithKline Annual Report (2002). |
| 41. | Gamble, R (2003). |
| 42. | Roehl-Anderson and Bragg (2000). |
| 43. | Citigroup Annual Report (2002). |
| 44. | Marks & Spencer Annual Report (2002). |
| 45. | Royal-Dutch/Shell Annual Report (2002). |
| 46. | Exxon-Mobil Annual Report (2002). |