財務會計論文英文參考文獻

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財務會計論文英文參考文獻

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⑴aicpa,1994,"improving business reporting:a customs focus".

⑵fasb,XX,"improving business reporting:insights into

enhancing voluntary disclosures".

⑶storey and teague,1995,"foundation of accounting theory

and policy",the dryden press.

⑷previts and merino,1979,"a history of accounting in

american",john wiletson press.

⑸scott,1997,"financial accounting theory",prentice-hall

publishing company..

⑺upton,XX,"business and financial reporting,challenges from

the new economy",fasb.

⑻zeff and dharan,1994,"readings and notes on financial

accounting:issues and controversies", mcgraw-hill company.

外文經典文獻：

watts , ross , and jerold l. zimmerman. toward a positive theory

of determination of accounting standards .the accounting review

(jan 1978)

samuelson ,richard a. ,”the concept of asts in accounting

theory” accounting horizons,1996(9)

aaa ,”american accounting association on accounting and

auditing measurement:1989-1990” accounting horizons 1991(9)

johnson and kimberley e “is goodwill an ast?”

accounting horizons1998(9)

linsmeier, thomas j. and boatsman ,james r. ,”aaas financial

accounting standard respon to iasc ed60 intangible asts”

accounting horizons 1998(9)

linsmeier, thomas j. and boatsman,jamesr.”respon to iasc

exposure draft ,provisions,contingent liabilities and contingent

paul miller , “conceptual framework:myths or realities” the

journal of accountancy 1985(3)

part i financial accounting theory

suggested bedtime readings:

1. c.j. lee, lecture note on accounting and capital market

*milgrom, p. "good news and bad news: reprentation

theorems and applications," bell journal of economics, (1981):

380-91.

grinblatt, m. and s. ross, "market power in a curities market