FitzPatrick, Paul J., Ph.D. 1932. "A Comparison of the Ratios of Successful Industrial Enterprises With Those of Failed Companies". The Certified Public Accountant . Journal of Accounting Research. (In three issues: October, 1932, p.598-605; November, 1932, p.656-662; December, 1932, p.727-731.

很遗憾，年代久远，没有找到相关的电子链接。

希望有同学可以帮忙，或提供相关线索。