Use textbooks to find out the limitations of balance sheet information. This is well documented, and often includes an analysis of their limitations.
When using databases such as Business Source Premier you will need to limit the amount of articles you find by intoducing a couple of keywords such as 'balance sheet' and theory.
For further searching techniques, help and advice use our Invisible Library tutorial Section 6. For evaluation of results see also Section 7.
For further searching techniques, help and advice use our Invisible Library tutorial Section 6. For evaluation of results see also Section 7.