| 期刊論文1. | Courtis, J. K.(1986)。An investigation into annual report readability and corporate risk-return relationships。Accounting and Business Research,16(64),285-294。 | 2. | Revsine, Lawrence(1970)。Data Expansion and Conceptual Structure。The Accounting Review,45(4),704-711。 | 3. | Chen, Kung H.、Summers, Edward L.(1981)。A Study of Reporting Probabilistic Accounting Figures。Accounting, Organization and Society,6(1),5。 | 4. | Smith, James E.、Smith, Nora P.(1971)。Readability: A Measure of the Performance of the Communication Function of Financial Reporting。The Accounting Review,46(3),552-561。 | 5. | Worthington, James S.(1978)。Footnotes: Readability or Liability。The CPA Journal,48,27-32。 | 6. | Tweedie, D. P.(1975)。The Corporate Report Evolution or Revolution?。The Accountants magazine,1975(Oct.),343-346。 | 7. | Adelberg, Arthur H.(1979)。A Methodology for Measuring the Understandability of Financial Reporting Messages。Journal of Accounting Research,17(2),565-592。 | 8. | Haried, Andrew A.(1973)。Measurement of Meaning in Financial Reports。Journal of Accounting Research,11(1),117-145。 | 9. | Oliver, Bruce L.(1974)。The Semantic Differential: A Device for Measuring the Interprofessional Communication of Selected Accounting Concepts。Journal of Accounting Research,12(2),299-313。 | 10. | 林麗月(19711200)。通訊及開放系統觀念與會計理論之發展。國立政治大學學報,24,157-180。 延伸查詢 | 11. | Bedford, Norton M.、Baladouni, Vahe(1962)。A Communication Theory Approach to Accountancy。The Accounting Review,37(4),650-659。 | 12. | Miller, Henry(1972)。Environmental complexity and financial reports。The Accounting Review,47(1),31-37。 | 學位論文1. | 廖思清(1986)。人類資訊處理在會計資訊系統設計上之應用研究(碩士論文)。國立政治大學。 延伸查詢 | 2. | 林明壽(1985)。財務報告溝通功能之研究(碩士論文)。國立政治大學。 延伸查詢 | 3. | 黃振桑(1978)。溝通理論在管理上應用之研究(碩士論文)。國立成功大學。 延伸查詢 | 4. | Crooch, Gary M.(1970)。An investigation of investor's financial statement knowledge(博士論文)。Michigan State University。 | 5. | Schmutte, James Leonard(1983)。An Empirical Investigation of the Fidelity Accounting Communication(博士論文)。University of Microfilms。 | 6. | 劉立倫(1984)。由決策攸關性論透視模型在會計上的應用及其評估(碩士論文)。國立政治大學。 延伸查詢 | 7. | 翁曉音(1978)。就投資者與債權人的資訊需要論財務報表之目的(碩士論文)。東吳大學。 延伸查詢 | 圖書1. | Financial Accounting Standards Board(1978)。Objectives of Financial Reporting by Business Enterprises。FASB。 | 2. | Ogden, C. K.、Richards, I. A.(1946)。The Meaning of Meaning。New York:Harcourt, Brace and World。 | 3. | Hodgetts, R. M.、許是祥(1981)。企業管理:理論、方法與實務。台北:中華企發。 延伸查詢 | 4. | Uardaman, George T.(1970)。Effective Communication of ideas, Effective Communications Series。New York:Van Nostrand Reinhold Company。 | 5. | 楊國樞(1984)。社會及行為科學研究法。台北:東華。 延伸查詢 | 6. | Institute of Chartered Accountants、Accounting Standards Steering Committee(1975)。The Corporate Report: A Discussion Paper。London:The Institute of Chartered Accountants in England and Wales。 | 7. | Epstein, Marc J.(1975)。Usefulness of annual reports to corporate shareholders。Los Angles, Calif:Bureau of Business and Economic Research, California State University。 | 8. | 蘇伯顯(1980)。領導與組織。台北:國家出版社。 延伸查詢 | 9. | 鄭丁旺(1987)。中級會計學。鄭丁旺。 延伸查詢 | 10. | Berlo, David K.(1960)。The Process of Communication。Holt, Rinehart and Winston, Inc.。 | 圖書論文1. | AICPA(1973)。Study Group on the Objectives of Financial Statements。Objectives of Financial Statements。New York:AICPA Inc。 | |