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題名:會計溝通功能之研究:會計人員與使用者對財務報表之共識
書刊名:會計評論
作者:余任芳 引用關係
出版日期:1988
卷期:23
頁次:頁22-42
主題關鍵詞:使用者財務報表會計會計人員溝通
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:630
  • 點閱點閱:33
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。  new window
2.Revsine, Lawrence(1970)。Data Expansion and Conceptual Structure。The Accounting Review,45(4),704-711。  new window
3.Chen, Kung H.、Summers, Edward L.(1981)。A Study of Reporting Probabilistic Accounting Figures。Accounting, Organization and Society,6(1),5。  new window
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。  new window
5.Worthington, James S.(1978)。Footnotes: Readability or Liability。The CPA Journal,48,27-32。  new window
6.Tweedie, D. P.(1975)。The Corporate Report Evolution or Revolution?。The Accountants magazine,1975(Oct.),343-346。  new window
7.Adelberg, Arthur H.(1979)。A Methodology for Measuring the Understandability of Financial Reporting Messages。Journal of Accounting Research,17(2),565-592。  new window
8.Haried, Andrew A.(1973)。Measurement of Meaning in Financial Reports。Journal of Accounting Research,11(1),117-145。  new window
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。  new window
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new window
11.Bedford, Norton M.、Baladouni, Vahe(1962)。A Communication Theory Approach to Accountancy。The Accounting Review,37(4),650-659。  new window
12.Miller, Henry(1972)。Environmental complexity and financial reports。The Accounting Review,47(1),31-37。  new window
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new window
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new window
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new window
4.Crooch, Gary M.(1970)。An investigation of investor's financial statement knowledge(博士論文)。Michigan State University。  new window
5.Schmutte, James Leonard(1983)。An Empirical Investigation of the Fidelity Accounting Communication(博士論文)。University of Microfilms。  new window
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new window
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new window
圖書
1.Financial Accounting Standards Board(1978)。Objectives of Financial Reporting by Business Enterprises。FASB。  new window
2.Ogden, C. K.、Richards, I. A.(1946)。The Meaning of Meaning。New York:Harcourt, Brace and World。  new window
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new window
4.Uardaman, George T.(1970)。Effective Communication of ideas, Effective Communications Series。New York:Van Nostrand Reinhold Company。  new window
5.楊國樞(1984)。社會及行為科學研究法。台北:東華。new window  延伸查詢new window
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。  new window
7.Epstein, Marc J.(1975)。Usefulness of annual reports to corporate shareholders。Los Angles, Calif:Bureau of Business and Economic Research, California State University。  new window
8.蘇伯顯(1980)。領導與組織。台北:國家出版社。  延伸查詢new window
9.鄭丁旺(1987)。中級會計學。鄭丁旺。  延伸查詢new window
10.Berlo, David K.(1960)。The Process of Communication。Holt, Rinehart and Winston, Inc.。  new window
圖書論文
1.AICPA(1973)。Study Group on the Objectives of Financial Statements。Objectives of Financial Statements。New York:AICPA Inc。  new window
 
 
 
 
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