财务会计论文英文参考文献

财务会计论文英文参考文献

下面是xx小编为你精心编辑整理的财务会计论文英文参考文献，希望对你有所帮助，更多精彩内容，请点击上方相关栏目查看，谢谢!

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

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

⑸scott,1997,"financial accounting theory

⑺upton,XX,"business and financial reporting,challenges from the new economy

外文经典文献：

watts , ross , and jerold l. zimmerman. toward a positive theory of determination of accounting standards .the accounting review (jan 1978)

watts , ross , and jerold l. zimmerman. positive accounting theory: a ten year perspective. the accounting review (jan 1990) sorter , george h. an event approach to basic accounting theory . the accounting review (jan 1969)

wallman,1995.9,1996.6,1996.12,1997.6,"the future of accounting and financial reporting " (i ,ii,iii,iv),accounting horizon.

jenson ,m.c. , and w.h. meckling . theory of the firm: managerial behavior, agency costs and ownership structure . journal of financial economics (oct .1976)

robert sprouse “developing a concept framework for financial reporting” accounting review, 1988(12) schuetze ,,walter p.”what is an asset ?” ac counting horizons,1993(9)samuelson ,richard a. ,”the concept of assets in accounting theory” accounting horizons,1996(9)

aaa ,”american accounting association on accounting and auditing measurement:19-1990” accounting horizons 1991(9) l.todd johns on and kimberley r.petrone “is goodwill an asset?” accounting horizons1998(9)

linsmeier, thomas j. and boatsman ,james r. ,”aaas financial accounting standard response to iasc ed60 intangible assets” accounting horizons 1998(9)

linsmeier, thomas j. and boatsman,jamesr.”response to iasc exposure draft ,provisions,contingent liabilities and contingent assets ” accounting horizons1998(6)

l.todd johnson and robert. swieringa “derivatives, hedging and comprehensive income” accounting horizons 1996(11)

stephen a. .zeff ,”the rise of economics concequences”, the journal of accountancy 1978(12)

david solomons “the fasbs conceptual framework:an evaluation ” the journal of accountancy 1986(6)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

2. r. watts and j. zimmerman: positive accounting theory

3. w. beaver: revolution of financial reporting

although these three books are relatively "low-tech" in comparison with the reading assignments, but they provide much useful institutional background to the course. moreover, these books give a good survey of accounting literature, especially in the empirical area.

1. financial information and asset market equilibrium

*grossman, s. and j. stiglitz, "on the impossibility of informationally efficient markets," american economic review (1980), 393-408.

*diamond, d. and r. verrecchia, "information aggregation in a noisy rational expectations economy," journal of financial economics, (1981), 221-35.*milgrom, p. "good news and bad news: representation theorems and applications," bell journal of economics, (1981): 380-91.

grinblatt, m. and s. ross, "market power in a securities market with endogenous information," quarterly journal of economics, (1985), 1143-67.

2. financial disclosure

* verrecchia, r. "discretionary disclosure," journal of accounting and economics (1983),179-94.2

dye, r., "proprietary and nonproprietary disclosure," journal of business, 59 (1986), 331-66.

dye, r., "mandatory versus voluntary disclosures: the cases of financial and real externalities," accounting review, (1990), 1-24.

bhushan, r., "collection of information about public traded firms: theory and evidence," journal of economics and accounting, (19), 183-206.

diamond, d. "optimal release of information by firms," journal of economic theory (1985), 1071-94.