https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3305056
https://works.bepress.com/ghadfield/71/download/
https://www.irishexaminer.com/news/arid-41138992.html
https://www.bankofengland.co.uk/-/media/boe/files/speech/2020/rouge-impair-manque-reflections-on-accounting-standards-speech-by-martin-taylor.pdf?la=en&hash=37E0CEC40C9C0DA4CD75BB258F5F1474C07E3B0C