财务会计理论论文的英文参考文献 ⑴AICPA,1994,"ImprovingBusinessReporting:ACustomsFocus". ⑵FASB,2001,"ImprovingBusinessReporting:InsightsintoEnhancingVoluntaryDisclosures". ⑶StoreyandTeague,1995,"FoundationofAccountingTheoryandPolicy",TheDrydenPress. ⑷PrevitsandMerino,1979,"AHistoryofAccountinginAmerican",JohnWilet&SonPress. ⑸Scott,1997,"FinancialAccountingTheory",Prentice-HallPublishingCompany.. ⑺Upton,2001,"BusinessandFinancialReporting,ChallengesfromTheNewEconomy",FASB. ⑻ZeffandDharan,1994,"ReadingsandNotesonFinancialAccounting:IssuesandControversies",McGraw-HillCompany. 外文经典文献: Watts,Ross,andJeroldL.Zimmerman.TowardaPositiveTheoryofDeterminationofAccountingstandards.TheAccountingreview(Jan1978) Watts,Ross,andJeroldL.Zimmerman.PositiveAccountingTheory:ATenYearPerspective.TheAccountingreview(Jan1990) Sorter,GeorgeH.AnEventApproachtoBasicAccountingTheory.TheAccountingreview(Jan1969) Wallman,1995.9,1996.6,1996.12,1997.6,"TheFutureofAccountingandFinancialReporting"(I,II,III,IV),AccountingHorizon. Jenson,M.C.,andW.H.Meckling.Theoryofthefirm:managerialbehavior,agencycostsandownershipstructure.Journaloffinancialeconomics(Oct.1976) Robertsprouse“developingaconceptframeworkforfinancialreporting”AccountingReview,1988(12)Schuetze,,WalterP.”whatisanAsset?”Accountinghorizons,1993(9) Samuelson,RichardA.,”TheconceptofAssetsinAccountingTheory”Accountinghorizons,1996(9) AAA,”AmericanAccountingAssociationonAccountingandAuditingMeasurement:1989-1990”AccountingHorizons1991(9) L.ToddJohnsonandKimberleyR.Petrone“IsGoodwillanAsset?”AccountingHorizons1998(9) Linsmeier,ThomasJ.andBoatsman,JamesR.,”AAA’sfinancialaccountingstandardresponsetoIASCED60intangibleassets”AccountingHorizons1998(9) Linsmeier,ThomasJ.andBoatsman,JamesR.”ResponsetoIASCExposureDraft,’Provisions,ContingentLiabilitiesandContingentAssets’”AccountingHorizons1998(6) L.ToddJohnsonandRobert.Swieringa“derivatives,hedgingandcomprehensiveincome”AccountingHorizons1996(11) StephenA..Zeff,”TheRiseofEconomicsConcequences”,TheJournalofAccountancy1978(12) DavidSolomons“theFASB’sConceptualFramework:AnEvaluation”TheJournalofAccountancy1986(6) PaulMiller,“ConceptualFramework:MythsorRealities”TheJournalofAccountancy1985(3) PartIFinancialAccountingTheory SuggestedBedtimeReadings: 1.C.J.Lee,LectureNoteonAccountingandCapitalMarket 2.R.WattsandJ.Zimmerman:PositiveAccountingTheory 3.W.Beaver:RevolutionofFinancialReporting Althoughthesethreebooksarerelatively"low-tech"incomparisonwiththereadingassignments,buttheyprovidemuchusefulinstitutionalbackgroundtothecourse.Moreover,thesebooksgiveagoodsurveyofaccountingliterature,especiallyintheempiricalarea. 1.FinancialInformationandAssetMarketEquilibrium *Grossman,S.andJ.Stiglitz,"OntheImpossibilityofInformationallyEfficientMarkets,"AmericanEconomicReview(1980),393-408. *Diamond,D.andR.Verrecchia,"InformationAggregationinaNoisyRationalExpectationsEconomy,"JournalofFinancialEconomics,(1981),221-35. *Milgrom,P."GoodNewsandBadNews:RepresentationTheoremsandApplications,"BellJournalofEconomics,(1981):380-91. Grinblatt,M.andS.Ross,"MarketPowerinaSecuritiesMarketwithEndogenousInformation,"QuarterlyJournalofEconomics,(1985),1143-67. 2.FinancialDisclosure *Verrecchia,R."DiscretionaryDisclosure,"JournalofAccountingandEconomics(1983),179-94.2 Dye,R.,"ProprietaryandNonproprietaryDisclosure,"JournalofBusiness,59(1986),331-66. Dye,R.,"MandatoryVersusVoluntaryDisclosures:TheCasesofFinancialandRealExternalities,"AccountingReview,(1990),1-24. Bhushan,R.,"CollectionofInformationAboutPublicTradedFirms:TheoryandEvidence,"JournalofEconomicsandAccounting,(1989),183-206. Diamond,D."OptimalReleaseofInformationbyFirms,"JournalofEconomicTheory(1985),1071-94.
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