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",the dryden press.
⑷previts and merino,1979,"a history of accounting in american",john wilet&son 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.
外文经典文献:
watts , ross , and jerold l. zimmerman. toward a positive theory of determination of accounting standards 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 ?” accounting 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:1989-1990” accounting horizons 1991(9)
johnson and kimberley one “is goodwill an asset?” accounting horizons1998(9)
linsmeier, thomas j. and boatsman ,james r. ,”aaa’s 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)
johnson and robert. swieringa “derivatives, hedging and comprehensive income” accounting horizons 1996(11)
stephen a. ,”the rise of economics concequences”, the journal of accountancy 1978(12)
david solomons “the fasb’s 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, (1989), 183-206.
diamond, d. "optimal release of information by firms," journal of economic theory (1985), 1071-94.
-
经济学毕业论文格式模板
摘要:我国财务报告存在着目标偏差、信息披露不完整、过于强调信息的可靠性等问题。在满足有效披露、成本效益、财务报告体系表内优生的原则下,财务报告体系的改革应以完善体系、丰富披露内容、变革报告模式为目标。关键词:财务;报告体系;财务报表一、现行财务报告...
-
英语论文格式要求大纲
第一部分:封面1、需填写的项目由本人用碳素墨水手写或打印。2、封面上的毕业论文(设计)编号填写统一编排的12位学号。3、届、班级均采用阿拉伯数字,班级应标明某级某班。4、用纸要求(以下所有用纸按此要求)·纸型:a4纸,单面打印;·页边距:上2.54cm,下2.5...
-
文献综述格式与写法大纲
文献综述的格式与一般研究性论文的格式有所不同。这是因为研究性的论文注重研究的方法和结果,而文献综述要求向读者介绍与主题有关的详细资料、动态、进展、展望以及对以上方面的评述。因此文献综述的格式相对多样,但总的来说,一般都包含以下四部分:那就是:前言、主...
-
毕业论文内容格式要求
(一)论文封面和目录部分1.封面封面格式符合学校要求,封面上的学科分类号、专业名称表述要准确。2.目录目录包括摘要(中英文)、关键词(中英文)、论文主体、参考文献、致谢、附录。(二)论文正文部分毕业论文(设计)正文是毕业论文(设计)文本的核心部分,一般应包括论...