|
一、中文部分
林燕捐，2002，「財務資訊有用性之研究－以企業價值報告探討」，東吳大學會計學研究所未出版碩士論文
劉順仁，2005，「財報就像一本故事書」，時報文化出版企業股份有限公司
陳依蘋、柯淑貞(譯)，2001，「企業價值報告－趨勢預測」，資誠教育基金會
林日峰、連忠政、陳依蘋、柯淑貞(譯)，2002，「企業價值報告革命－超越盈餘遊戲法寶」，資誠教育基金會
謝劍平，2006，「財務管理－新觀念與本土化」，智勝文化事業有限公司
洪清和，「中級會計學」，第八版，智勝文化事業有限公司
賴文智，2001，5月12日，「主管機關與政府捐助之財團法人的關係－中華航空事業發展基金會案例評析」，專文發表，益思科技法律事務所網站：www.is-law.com
林柄滄 「安隆(Enron)破產事件引發的會計危機」 會計研究月刊，195期 P.21~28。
編輯部 「企業醜聞何時了？」會計研究月刊，201期 P.16~23。
蔡楊宗 「讓財報保險機制取代會計師道德責任－從博達案談起」會計研究月刊，225期 P.11-13。
葉銀華 「博達事件省思：從銀行治理看問題」會計研究月刊，225期 P.50~53。
陳伯松 「從博達案看整體會計環境」會計研究月刊，225期 P.54~60。
台灣士林地方法院刑事判決書(93年度重金訴字第3號)
劉峻谷，2004，10月26日，「紙上大富翁 假買假買集大成」 聯合報
鄒秀明，2004，10月26日「投資人將啟動第二波求償」經濟日報
二、英文部分
Aboody, D., and B. Lev, 1998, “The Value Relevance of Intangible: The Case of Software Capitalization.” Journal of Accounting Research 36:161-191
Ajinkya, B., S. Bhojraj and P. Sengupta, 2005, “The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts.” Journal of Accounting Research June Vol. 43(3):343-376
Alfred Wagenhofer, 1990, “Voluntary Disclosure with a Strategic Opponent.” Journal of Accounting and Economics (12):341-363
Amir, E., 1993,“The Market Valuation of Accounting Information: The Case of Postretirement Benefits Other Than Pensions.” Accounting Review 68(4):703-724
Amir, E. and B. Lev, 1996, Value-Relevance of Nonfinancial Information: The Wireless Communications Industry, Journal of Accounting and Economics, 22:3-30.
Antle, R., J. S. Demski, 1989, “Revenue recognition.” Contemporary Accounting Research 5 (Spring): 423-451.
Antle, R., J. S. Demski and S. G.. Ryan, 1994,“Multiple Sources of Information, Valuation, and Accounting Earnings.” Journal of Accounting, Auditing & Finance, Fall, vol.9(4):675-696
Ball, R., and P. Brown,1968, “An Empirical Evaluation of Accounting Income Numbers.”, Journal of Accounting Research, Autumn:159-178
Baginski, S. P., J. M. Hassell, and M. D. Kimbrough,2004, “Why Do Managers Explain Their Earnings Forecasts?” Journal of Accounting Research March Vol. 42(1):1-29
Barth,M., and S.Kallapur, 1996, “The Effects of Cross-Sectional Scale Differences on Regression Results in Empirical Accounting Research.” Contemporary Accounting Research, Fall：527-567.
Barth, M. E., M. B. Clement, G. Foster and R. Kasznik, 1998, Brand Values and Capital Market Valuation, Review of Accounting Studies, 3:41-68.
Barth, M.E., W. H. Beaver and W. R. Landsman, 2001, The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting: Another View, Journal of Accounting and Economics,31:77-104.
Barth, M. E. and J. R. M. Hand, 2004, Accruals, Accounting-Based Valuation Model, and the Prediction of Equity Values, Working Paper.
1992, The use and abuse of graphs in annual reports:theoretical framework and empirical study, Accounting and Business Research, 22:291-303
Beattie, V. and M.J. Jones, 1992,”The use and abuse of graphs in annual reports: theoretical framework and empirical study”, Accounting and Business Research, Vol.22:.291-303
Beattie, v. and M. J. Jones,1997, A comparative study of the use of financial graphs in the corporate annual reports of major U.S. and U.K. companies, Journal of international financial management and accounting 8(1):33-68.
Beattie, v. and M. J. Jones, 1999, Australian financial graphs: an empirical study, ABACUS, 35(1):46-768
Beattie, V. A. and M. J. Jones, 2000,“Changing Graph Use in Corporate Annual Reports: A Time-Series Analysis.” Contemporary Accounting Research, Summer, P.213-226
Beattie, v. and M. J. Jones, 2000, Impression management: the case of inter-country financial graphs, Journal of International Accounting, Auditing & Taxation 9(2):159-183.
Beattie, v. and M. J. Jones, 2001, A six-country comparison of the use of graphs in annual reports, The International Journal of Accounting, 36:195-222.
Beattie, v. and M. J. Jones,2008, Investigating presentational change in UK annual reports- A Longitudinal Perspective, Journal of Business Communication 45(2): 181-222.
Beattie, V. and M. J. Jones, 2008, “Corporate Reporting Using Graphs: A Review and Synthesis.”Journal of Accounting Literature, Vol. 27, pp. 71-110
Beaver, W. H.,1968, “The Information Content of Annual Earnings Announcements.” Journal of Accounting Research 6(Supplement):67-92
Beaver, W. H., 1979, “Accounting for Inflation in an Efficient Market,” The International Journal of Accountancy Fall: P.21-42.
Beaver, W. and M. Wolfson,1984, “Foreign Currency Translation Gains and Losses: What Effect Do They Have and What Do They Mean?” Financial Analysis Journal, March-April:28-36
Beaver, W. H., and S. G. Ryan, 1995, “Accounting Conservatism and Delayed Recognition and Their Effects on The Ability of The Book-to-Market Ratio to Predict Book Return on Equity and Security Return. Working Paper, Stanford University.
Berger, P. G., and R. Hann, 2003, “The Impact of SFAS No. 131 on Information and Monitoring SFAS No.131.” Journal of Accounting Research, Vol. 41(2):163-223
Bernard, V. L., and J.K. Thomas, 1989, “Post-Earnings-Announcement Drift: Delayed Price Response or Risk Premium?” Supplement Journal of Accounting Research, Vol. 27:1-35.
Bhojraj, S., W. G.. Blacconiere and J. D. D’Souza,2004, “Voluntary Disclosure in a Multi-Audience Setting: An Empirical Investigation.” The Accounting Review, Oct Vol.79 (4):921-947
Birnberg,J.G., Turopolec, L. and Young, S.M.,1983,”The organizational Context of Accounting”, Accounting, Organizations and Society, Vol.8:111-129.
Botosan, C., and M. Plumlee, 2000, “A Re-examination of Disclosure Level and Expected Cost of Equity Capital.” Working Paper, University of Utah
Botosan, C., and M. Harris, 2000, ”Motivations for a Change in Disclosure Frequency and Its Consequences: An Examination of Voluntary Segment Disclosures.” Journal of Accounting Research 38(Autumn):329-354.
Botosan C. A., “Disclosure Level and the Cost of Equity Capital”, The Accounting Review, Vol.72(3):323-349
Bushee, B. J. and C. F. Noe, 2000, “Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility.” Journal of Accounting Research Supplement Vol.38:171-202
Butterworth, J. E.,1972, “The Accounting System as an Information Function.” Journal of Accounting Review,(10):1-27
Callen, J. L. and M. Morel, 2005, The Valuation Relevance of R&D Expenditures: Time Series Evidence, International Review of Financial Analysis, 14:304-325
Charan, R. and G. Colvin,1999, ”Why CEOs Fail” Fortune Magazine, June 21:69
Cleveland, W.S., and R. McGill, 1987, “Graphical Perception: The Visual Decoding of Quantitative Information on Graphical Displays of Data.” Journal of the Royal Statistical Society, 150(3):192-229.
Collins, D. W. and W. K. Salatka, 1993, “Noisy Accounting Earning Signals and Earnings Response Coefficients: The Case of Foreign Currency Accounting.” Contemporary Accounting Research, Fall Vol.10(1):119-159
Craswell A.T., J.R. Francis, and S.L. Taylor, 1995, “Auditor Brand Name Reputations and Industry Specializations.”, Journal of Accounting and Economics 20:297-322.
Christensen, P. O., and G. A. Feltham,1997, “Sequential Communication in Agencies.” Review of Accounting Studies,(2):123-155
Daniel, K.D., D. Hirshleifer and S. H. Teoh, 2002, “Investor Psychology in Capital Markets: Evidence and Policy Implication.” Journal of Monetary Econmics 49(1); Carnegie Rochester Series in Public Policy 56(49), P.139-209
Darrough, M. N., and N. M. Stoughton.,1990, “Financial Disclosure Policy in an Entry Game.” Journal of Accounting and Economics 12: 219-44
DeAngelo, L. E. 1981 “Auditor Size and Auditor Quality.” Journal of Accounting and Economics 1 (December): 183-199.
Diamond, D. W., and R. E. Verrecchia ,1981, “Information aggregation in a noisy rational expectations economy” Journal of Financial Economics 9: 221-235
Diamond, D. W.,1987, “Optimal Release of Information by Firms.” Journal of Finance 40(4):1071-1094
Diamond, D., and R. Verrecchia,1991, “Disclosure, Liquidity and Cost of Capital.” Journal of Finance, September: 1325-1359
Dopuch, N., and D. A. Simunic. 1980, “The nature of Competition in the Auditing Profession: A Descriptive and Normative View.” In Regulation and the Accounting Profession, edited by J. W. Buckly and J.F. Weston:77-94
D’Souza, J.M.,1998, “Rate-Regulated Enterprises and Mandated Accounting Changes: The Case of Electric Utilities and Post-Retirement Benefits Other than Pensions (SFAS No. 106).” The Accounting Review, Jul :387-410
Easton, P. D. and T. S. Harris. 1991, ”Earnings as an Explanatory Variables for Returns. Journal of Accounting Research” 29(1): 19-36.
Easton, P. D. , Harris, T. S. and Ohlson, J. A.,1992, “Aggregate Accounting Earnings can Explain Most of Security Returns：The Case of Long Return Intervals”, Journal of Accounting & Economics, Vol.15:119-142.
Eccles R.,1999, “Value Creation, Preservation and Realization.” PricewaterhouseCoopers :21-26
Eccles, R.G., R. H. Herz, E. M. Keegan and D. M. H. Phillips, 2001,” The Value Reporting Revolution-Moving Beyond The Earnings Game” John Wiley & Son, Inc
Einhorn, E.,2005, “The Nature of the Interaction between Mandatory and Voluntary Disclosures.” Journal of Accounting Research :593-621
El-Gazzar, S.M., P. M. Finn and C. Tang, 2009, The Value Relevance of Earnings and Nonearnings Information in Regulated and Deregulated Markets: The Case of the Airline Industry, International Advances in Economic Research, 15(1):88-101.
Ettredge, M., S. Kwon, and D. Smith, 2000, “The effect of SFAS No. 131 on Numbers of Reported Business Segments.” Working Paper, Iowa State University
Farlee, M.A., 1998, “ Welfare Effects of Timely Reporting.” Review of Accounting Studies (3):289-320
Feiger G. and B. Jacquillat,1981, “International Money and Capital Market Analyses for Business Policy Makers”, Boston: Allyn and Bacon
Feltham, G. 1972. Information evaluation. Sarasota, FL: American Accounting Association.
Feltham, G. A. and J. A. Ohlson,1999, “Residual Earnings Valuation With Risk and Stochastic Interest Rates.” The Accounting Review, Apri,l Vol.74(2):165-183
Foster, C. Olsen, and T. Shevlin,1984, “Earnings Releases, Anomolies, and the Behavior of Security Returns.” The Accounting Review, Octobe:574-603.
Fox, J.,1997, “Learn to Play the Earnings Game and Wall Street Will Love You.” Fortune March 31:76-79
Frankel, R., M. McNichols and G. P. Wilson, 1995, “Discretionary Disclosure and External Financing.” The Accounting Review, Jan:135-150
Gibbins, M., A. Richardson and J. Waterhouse, 1990, “The Management of Corporate Financial Disclosure: Opportunism, Ritualism, Policies and Process. Journal of Accounting Research, 28(1): 121-143.
Gigler, F.,1994, ‘Self-enforcing voluntary disclosures’. Journal of Accounting Research 32:224-240.
Gigler F. and T. Hemmer, 1998, “On the Frequency, Quality, and Informational Role of Mandatory Financial Reports.” Journal of Accounting Research Supplement,Vol. 36:117-147
Graves,O.F., D.L. Flesher and R.E. Jordan, 1996,”Pictures and bottom line: the television epistemology of US annual reports”, Accounting, Organizations and Society, Vol.21:57-88.
Grossman, S.J.1981, “The Informational Role of Warranties and Private Disclosure about Product Quality.” Journal of Law and Economics 24:460-83
Harper, R.M.J., W.G. Mister and J.R., Strawser, 1987 “The Impact of New Pension Disclosure Rules on Perceptions.” Journal of Accounting Research 25(2):327-330
Harris, R.L. 1996, “Information Graphics: A Comprehensive Illustrated Reference.”, Management Graphics. Atlanta, GA
Hassel, L., H. Nilsson and S. Nyquist, 2005, The Value Relevance of Environmental Performance, European Accounting, 14(1):41-61.
Healy, P. M., and K. G. Palepu,1993, “The Effect of Firms’ Financial Disclosure Strategies on Stock Prices.” Accounting Horizons, 7(1):1-11
Healy, P., A. Hutton, and K. Palepu, 1999, “Stock Performance and Intermediation Changes Surrounding Increases in Disclosure.” Contemporary Accounting Research 16 (Fall)
Healy, P., S. Myers, and C. Howe,2002, “R&D Accounting and the Trade-off Between Relevance and Objectivity.’ Journal of Accounting Research 40:677-710
Hines, R. D., 1982, “The Usefulness of Annual Corporate Reports: The Anomaly Between the Efficient Market Hypothesis and Shareholder Surveys.” Accounting and Business Research, 12(48):296-309.
Hirshleifer, D. and S.S. Lim, 2002, “Disclosure to a Credulous Audience: The Role of Limited Attention.” Fisher College of Business, Ohio State University
Hirshleifer, D., and S. H. Teoh, 2003, “Limited Attention, Information Disclosure, and Financial Reporting.” Journal of Accounting and Economics (36):337-386
Hogan, C.E., D. C. Jeter,1999, “Industry Specialization by Auditors.” Auditing: A Journal of Practice & Theory Spring Vol.18 (1):1-17.
Homes,G..,1984,”How to present your message graphically.” April Accountancy:64-71.
Hussey, R., 1990, “Accuracy with a dash of panache”, AA Magazine,Oct:18-25.
Hughes, J., J. Liu, and M. Zhang, 2004, “Valuation and Accounting for Inflation and Foreign Exchange.” Journal of Accounting Research September, Vol.42(4):731-754
Jones, J. J.,1991, “Earnings Management During Import Relief Investigations.” Journal of Accounting Research Autumn, Vol.29(2):193-228
Kahneman, D.,1973, “Attention and Effort.” Prentice-Hall, Englewood Cliffs, NJ
Kallapur, S. and S. Y. S. Kwan, 2004, The Value Relevance and Reliability of Brand Assets Recognized by U.K. Firms, The Accounting Review,79(1):151-172
Kanodia ,C., H. Sapra and R. Venugopalan,2002, “To Capitalize or Not to Capitalize Intangibles: What are the Economic Consequences？” Working Paper, University of Minnesota
Kasznik, R., and B. Lev, 1995. To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise. The Accounting Review:113-134
Kim, S. K., 1995,“Efficiency of an Information System in an Agency Model.” Econometrica Jan (6):89-102
Kruschke, J.K. and M.K. Johansen,1999, “A Model of Probabilistic Category Learning.” Journal of Experimental Psychology: Learning, Memory, and Cognition 25(5):1083-1119
Lang, M., and R. Lundholm,1993, “Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures.” Journal of Accounting Research 31 :246-271
Lang, M., and R. Lundholm, 1996, “Corporate Disclosure Policy and Analyst Behavior.” The Accounting Review 71:467-492
Leach, R.1985,”Let the message dictate the medium”,Accountant, 18 April
Lev, B. ,1989,” On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Accounting Research.”, Journal of Accounting Research, 27(Suppl):153-192.
Lev, B. and T. Sougiannis, 1996, “The Capitalization, Amortization, and Value-Relevance of R&D.” Journal of Accounting and Economics 21: 107-138
Leivian, G. M., 1980, “How to Communicate Financial Data More Efficiently.” Managemet Accounting (U.S.A.). 61(1):31-34.
Liang, P. J.,2000, “Accounting Recognition, Moral Hazard, and Communication.” Contemporary Accounting Research Fall :457-490
Liang, C. J., Yao M.L., 2005, The Value Relevance of Financial and Nonfinancial Information-Evidence from Taiwan’s Information Electronics Industry, Rewiew of Quantitative Finance and Accounting 24: 135-157.
Linsley, P. M. and P. J. Shrives,2005, “Examining Risk Reporting in UK Public Companies.” The Journal of Risk Finance:292-305
Lipe, M.G.,1998, “Individual Investors’ Risk Judgments and Investment Decisions: The Impact of Accounting and Market Data.” Accounting, Organization and Society 23(7):625-640
Lipschutz, N.,1999, “Point of View: Pity the Poor Wall Street Analyst,”, Dow Jones Newswire, Dec. 17
Lundholm, R. J., 2003,“Historical Accounting and the Endogenous Credibility of Current Disclosures.” Journal of Accounting Auditing and Finance:207-229
Lustgarten, S.,1982, “The Impact of Replacement Cost Disclosure on Security Price: New Evidence,” Journal of Accounting and Economics, October:121-141
Mather, P., A. Ramsay and A. Serry, 1996,”The Use and Representational Faithfulness of Graphs in Annual Reports :Australian Evidence”, Australian Accounting Review, Vol.6, September:56-63.
Mather, P., A. Ramsay and A. Steen, 2000 , The Use and Representational Faithfulness of Graphs in Australian IPO Prospectuses, Accounting, Auditing and Accountability Journal, 13(1):65-83.
McDonald, B., and M. H. Morris,1984, “The Relevance of SFAS 33 Inflation Accounting Disclosures in the Adjustment of Stock Prices to Inflation,” The Accounting Review, July:432-446
Melumad, N. D. and S. Reichelstein, 1987,“Centralization Versus Delegation and the Value of Communication.” Journal of Accounting Research Supplement, Vol.25:1-18
Merkl-Davies, D.M. and N. Brennan, 2007, “Discretionary Disclosure Strategies in Corporate Narrative: Incremental Information or Impression Management.” Journal of Accounting Literature, 26:116-196.
Merton, R. C., 1987, “A Simple Model of Capital Market Equilibrium with Incomplete Information.” The Journal of Finance, 42(3):483-510
Milgrom, p.,1981, “Good News and Bad News: Representation Theorems and Applications.” Bell Journal of Economics 12: 380-91
Mishkin F. S. “The Enron Implosion and the Arthur Andersen Conviction”, The Economics of Money, Banking, and Financial Markets, 7th Edition, P.178 Pearson International Edition.
Myerson, R. B.,1979, ‘Incentive Compatibility and the Bargaining Problem.” Econometrica January Vol.47(1):61-73
Newman, P., and R. Sansing, 1993. “Disclosure Policies with Multiple Users.” Journal of Accounting Research 31 (Spring): 92-112.
Nilsson, H. and F. Kand, 2003, Essays on the Value Relevance of Financial Statement Information, Working Paper.
Nisbett, R., Ross, L., 1980, “Human Inference: Strategies and Shortcomings of Social Judgment.” Prentice-Hall, Englewood Cliffs, NJ
Ohl, A.,2000, “Issues and Trends: Fasb’s Reversal on Options: A Mask for Bigger Changes? PricewaterhouseCoopers
Ohlson, J.,1991, The Theory and Value of Earnings and An Introduction to the Ball-Brown Analysis., Contemporary Accounting Research, Vol.8(1):1-19
Ohlson, J. A., 1995, Earnings, Book Values, and Dividends in Equity Valuation, Contemporary Accounting Research, Spring:661-687
Ohlson, J. A., Xiao-Jun Zhang,1998, “Accrual Accounting and Equity Valuation.” Journal of Accounting Research Supplement Vol.36:85-111
Olve N. G., J. Roy, and M. Wetter,1999, “Performance Drivers: A Practical Guide to Using the Balanced Scorecard.” Wiley
Payne, J.W., J.R. Bettman, and E.J. Johnson,1993, “The Adaptive Decision-maker.” Pergamon, Oxford
Penrose, J. M., 2008, Annual report graphic use－ A review of the literature, Journal of Business Communication, 45(2):158-180
Piotroski, J. 2002, “Segment Reporting Finesess and the Precision of Investor Beliefs.” Working Paper, University of Chicago
Potter, G..1992, “Accounting Earnings Announcements, Institutional Investor Concentration and Common Stock Returns.” Journal of Accounting Research 30:146-155
Preston, A.M., C. Wright and J.J. Young, 1996, ”Imag(in)ing annual reports”, Accounting Organizations and Society, Vol.21:113-137.
Price, R. 1998, “Price Responsiveness of Informed Investors to Increases in Financial Statement Disclosure Quality.” Working Paper, College of William and Mary
PricewaterhouseCoopers Global Value-Reporting Team,1999, “Value-Reporting Forecast: 2000.” PricewaterhouseCoopers
PricewaterhouseCoopers Global Value-Reporting Team,2000, “ValueReporting Forecast: 2001 Best Practice Examples.” PricewaterhouseCoopers
Puschaver L. and R.G. Eccles,1996, “In Pursuit of the Upside: The New Opportunity in Risk Management,” PW Review, Dec.
Rajgopal, S., M. Venkatachalam and S. Kotha, 2003, The Value Relevance of Network Advantages: The Case of E-Commerce Firms, Journal of Accounting Research, 41(1):135-162
Rivera, J. M.,1987, “Price-Adjusted Financial Information and Investment Returns In A Highly Inflationary Economy: An Evaluation.” Advances in International Accounting,Vol.1:287-304
Scott, T. W.,1994, “Incentives and Disincentives for Financial Disclosure: Voluntary Disclosure of Defined Benefit Pension Plan Information by Canadian Firms.” The Accounting Review, Jan;26-43
Serwer, A.,1997, “The Seariest Tech Stock Ever！The Ups and Downs of Ascend.” Fortune November 10:459-474
Sias, R.,1996,“Volatility and The Institutional Investor.” Financial Analysts Journal March/April:13-20
Simchi-Levi D., P. Kaminsky and E. Simchi-Levi，2001,”Designing and managing the supply chain: concept, strategies, and case studies.” McGraw-Hill
Skinner, D.,1994,“Why Firms Voluntarily Disclose Bad News.” Journal of Accounting Review :36-60
Skinner, D., 1997, “Earnings Disclosure and Stockholder Lawsuits.” Journal of Accounting and Economics 23(November):249-282
Sloan, R. G.,1993, “Accounting Earnings and Top Executive Compensation.” Journal of Accounting and Economics (16):55-100
Slovic, P.,1972, “From Shakespeare to Simon: Speculations- and Some Evidence about Man’s Ability to Process Information.” Oregon Research Institute Monograph, Vol.12(2)
Steinbart, P.J.1989,”The auditor’s responsibility for the accuracy of graphs in annual reports: some evidence of the need for additional guidance”, Accounting Horizons, Vol.3:60-70
Sugden, A.,1989,”Public relations: the conflict with true and fair”, Accountancy, September:100-102.
Taylor, B.G., and L.K. Anderson , 1986,”Misleading graphs guidelines for the accountant”, Journal of Accountancy, Oct.:126-135.
Tufte, E.R.1983, The Visual Display of Quantitative Information, Graphic Press
Ushad, S. A., S. Fowdar, R.V. Sannassee and M. Leckraj, 2008, “Value Relevance: Evidence from Sem-7 Firm on the Mauritian Equity Market”, The Icfai University Journal of Accounting Research, VII(4):17-27.
Venkatachalam, M., 2000,“Discussion of Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility.”Journal of Accounting Research, Vol.38, Supplement :203-207
Venkataraman, R.2001, “The Impact of SFAS 131 on Financial Analysts’ Information Environment.” Unpublished doctoral dissertation, Penn State University,
Verrecchia, R. E.,1983, “Discretionary Disclosure.” Journal of Accounting and Economics 5(3):179-194
Wilmshurst, T. D. and G. R. Frost, 2000,“Corporate Environmental Reporting A Test of Legitimacy theory.” Accounting, Auditing & Accountability Journal, Vol.13(1):10-
Yoon Suh, 1988, “Noncontrollable Costs and Optimal Performance Measurement.” Journal of Accounting Research, Spring Vol.26(1):154-168
Young, R. A.,2000, “Discussion of “Accounting Recognition, Moral Hazard, and Communication.” Contemporary Accounting Research Fall:491-496
|