The value of corporate accounting reports: Arguments for a political economy of accounting
Tài liệu tham khảo
Abdel-Khalik, 1971, User Preference Ordering Value: A Model, The Accounting Review, 71
Accounting Standards Steering Committee, 1975, The Corporate Report
Adelberg, 1979, A Methodology for Measuring the Understandability of Financial Report Measures, Journal of Accounting Research, 565, 10.2307/2490519
Advisory Committee on Corporate Disclosure, 1977, Report of the Advisory Committee on Corporate Disclosure to the Securities and Exchange Committee
Alchian, 1972, Production, Information Costs and Economic Organization, American Economic Review, 777
American Accounting Association, 1978, Report of the Committee on the Social Consequences of Accounting Information
American Institute of Certified Public Accountants, Objectives Committee, 1973
Arrow, 1951
Ball, 1978, Anomalies in Relationships Between Securities' Yields and Yield Surrogates, Journal of Financial Economics, 103, 10.1016/0304-405X(78)90026-0
Ball, 1980, Discussion of Accounting for Research and Development Costs: The Impact on Research and Development Expenditures, Journal of Accounting Research, 27, 10.2307/2490325
Ball, 1969, Portfolio Theory and Accounting, Journal of Accounting Research, 300
Beaver, 1981
Beaver, 1974, The Nature of Financial Accounting Objectives: A Summary and Synthesis, Studies on Financial Accounting Objectives, Journal of Accounting Research, 170, 10.2307/2490504
Beaver, 1979, Interperiod Tax Allocations, Earnings, Expectations and the Behaviour of Security Prices, The Accounting Review, 38
Beaver, 1980, The Information Content of SEC Accounting Series Release No. 190, Journal of Accounting and Economics, 127, 10.1016/0165-4101(80)90009-9
Benston, 1976, Public (U.S.) Compared to Private (U.K.) Regulations of Corporation Financial Disclosure, The Accounting Review, 483
Benton, 1981, “Objective” Interests and the Sociology of Power, Sociology, 161, 10.1177/003803858101500202
Biddle, 1980, Accounting Methods and Management Decisions: The Case of Inventory Costing and Inventory Policy, Journal of Accounting Research, 235, 10.2307/2490341
Block, 1981, The Fiscal Crisis of the Capitalist State, Annual Review of Sociology, 1, 10.1146/annurev.so.07.080181.000245
Boland, 1982, Myth and Technology in the American Accounting Profession, Journal of Management Studies, 109, 10.1111/j.1467-6486.1982.tb00063.x
Brennan, 1979, The Impact of Inflation Accounting Debate on Accounting Standard-Setting Bodies, 209
Briston, 1977, The Private Shareholder and The Corporate Report: Some Further Evidence, The Accountants Magazine, 504
Briston, 1977, The External Auditor: His Role and Cost to Society, Accountancy, 48
Bromwich, 1980, The Possibility of Partial Accounting Standards, The Accounting Review, 288
Bryer, 1981
Brown, 1981, A Descriptive Analysis of Select Input Bases of the FASB, Journal of Accounting Research, 232, 10.2307/2490971
Burchell, 1981
Burchell, 1980, The Role of Accounting in Organizations and Societies, Accounting, Organizations and Society, 5, 10.1016/0361-3682(80)90017-3
Burchell, 1982, The Conceptual Framework—One Step Forwards, Two Back, Accountancy, 15
Burrell, 1979
Butterworth, 1981
Carlsson, 1978, Planning and Control from the Perspective of Labour, Accounting Organizations and Society, 249, 10.1016/0361-3682(78)90016-8
Carmichael, 1979, The Accounting Profession: What are the Facts
Chalmers, 1978
Chambers, 1966
Chang, 1979
Cherns, 1978, Alienation and Accountancy, Accounting Organizations and Society, 105, 10.1016/0361-3682(78)90020-X
Christenson, 1983, The Methodology of Positive Accounting, The Accounting Review, 1
Chua, 1981
Clarkson, 1962
Coase, 1937, The Nature of the Firm, Economica, 386, 10.1111/j.1468-0335.1937.tb00002.x
Collins, 1979, The Proposed Elimination of Full Cost Accounting in the Extractive Petroleum Industry: An Empirical Assessment of Market Consequences, Journal of Accounting and Economics, 3, 10.1016/0165-4101(79)90013-2
Cooper, 1977, Accounting Information and Employee Decision Making, Accounting, Organizations and Society, 201, 10.1016/0361-3682(77)90012-5
Cooper, 1977
Cushing, 1977, On the Possibility of Optimal Accounting Principles, The Accounting Review, 308
Cyert, 1974, Problems of Implementing the Truebold Report, Studies on Financial Accounting Objectives, Journal of Accounting Research, 29, 10.2307/2490496
1979
Demsetz, 1969, Information and Efficiency: Another Viewpoint, Journal of Law and Economics, 1, 10.1086/466657
Demski, 1973, The General Impossibility of Normative Accounting Standards, The Accounting Review, 718
Demski, 1974, Choice Among Financial Reporting Alternatives, The Accounting Review, 221
Demski, 1976
Dopuch, 1980, FASB's Statements on Objectives and Elements of Financial Accounting: A Review, The Accounting Review, 1
Duke, 1982, Power Characteristics of Test Statistics in the Auditing Environment: An Empirical Study, Journal of Accounting Research, 42, 10.2307/2490762
Dukes, 1980, Accounting for Research and Development Costs: The Impact on Research and Development Expenditure, Journal of Accounting Research, 1, 10.2307/2490324
Edwards, 1961
Edwards, 1976, The Accounting Profession and Disclosure in Published Reports 1925–1935, Accounting and Business Research, 289, 10.1080/00014788.1976.9728695
Einhorn, 1981, Behavioural Decision Theory: Processes of Judgement and Choice, Journal of Accounting Research, 1, 10.2307/2490959
1981, Annual Review of Psychology, 53
Enthoven, 1973
Epstein, 1975
Epstein, 1976, Corporate Social Accounting in the U.S.: State of the Art and Future Prospects, Accounting, Organizations and Society, 23, 10.1016/0361-3682(76)90005-2
Fama, 1976
Financial Accounting Standards Board, 1978
Financial Accountants Standards Board, 1978, Objectives of Financial Reporting by Business Enterprises
Felix, 1982, Research in the Auditors Opinion Formulation Projects: State of the Art, The Accounting Review, 245
Findlay, 1977, On Market Efficiency and Financial Accounting, Abacus, 106, 10.1111/j.1467-6281.1977.tb00304.x
Firth, 1977
Foley, 1977
Foster, 1978
Foster, 1979, Briloff and the Capital Market, Journal of Accounting Research, 262, 10.2307/2490317
Foster, 1980, Accounting Policy Decisions and Capital Market Research, Journal of Accounting and Economics, 29, 10.1016/0165-4101(80)90014-2
Foster, 1980, Externalities and Financial Reporting, Journal of Finance, 521, 10.2307/2327412
Frey, 1978
Gambling, 1974
Gonedes, 1978, Corporation Signalling, External Accounting & Capital Market Equilibrium: Evidence on Dividends, Income & Extraordinary Items, Journal of Accounting Research, 26, 10.2307/2490411
Gonedes, 1974, Capital Market Equilibrium, Information Production and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work, Studies on Financial Accounting Objectives, Journal of Accounting Research, 48, 10.2307/2490499
Gonedes, 1979, Economics Analyses and Accounting Techniques: Perspectives and Proposals, Journal of Accounting Research, 384, 10.2307/2490510
Goodin, 1975, How to Determine Who Should Get What, Ethics, 310, 10.1086/291970
1977
Gouldner, 1970
Graaff J., 1957
Griffin, 1979, What Harm has FASB 8 Actually Done?, Harvard Business Review, 8
Haber, 1964
Habermas, 1978
Hakansson, 1977, Interim Disclosure and Forecasts: An Economic Analysis and a Framework for Choice, The Accounting Review, 396
Hakansson, 1981, On The Politics of Accounting Disclosure and Measurement: An Analysis of Economic Incentives, Journal of Accounting Research, 1, 10.2307/2490980
Hall, 1959, The Ambiguous Notion of Efficiency, The Economic Journal, 71, 10.2307/2227823
Hannah, 1977
Haried, 1972, The Semantic Dimensions of Financial Statements, Journal of Accounting Research, 376, 10.2307/2490016
Haried, 1973, Measurement of Meaning in Financial Reports, Journal of Accounting Research, 117, 10.2307/2490285
Haring, 1979, Accounting Rules and The Accounting Establishment, Journal of Business, 507, 10.1086/296061
Harris, 1978, Some Results on Incentive Contracts with Applications to Education and Employment Health Insurance and Law Enforcement, American Economic Review, 20
Heald, 1980, The Economic and Financial Control of U.K. Nationalised Industries, The Economic Journal, 243, 10.2307/2231787
Hindess, 1973
Hirschleifer, 1971, The Private and Social Value of Information & The Reward to Inventive Activity, American Economic Review, 561
Hollis, 1975
Holmstrom, 1979, Moral Hazard and Observability, Bell Journal of Economics, 74, 10.2307/3003320
Hoogvelt, 1978, The Role of the Colonial and Post Colonial State in Imperialism, Journal of Modern Studies, 67, 10.1017/S0022278X00007825
Hope, 1982, Power and Policy Making: The Development of an R & D Standard, Journal of Business Finance and Accounting, 531, 10.1111/j.1468-5957.1982.tb01014.x
Hopwood, 1979
Horwitz, 1977, Line of Business Reporting and Security Prices: An Analysis of an SEC Disclosure Rule, Bell Journal of Economics, 234, 10.2307/3003496
Horwitz, 1980, The Economic Effects of Involuntary Uniformity in the Financial Reporting of R&D Expenditure, Journal of Accounting Research, 38, 10.2307/2490326
Hussein, 1980, Ruling Elites of the FASB: A Study of the Big Eight, Journal of Accounting Auditing and Finance, 354
Inflation Accounting Committee, 1975
Ijiri, 1975
Ijiri, 1981
Irvine, 1979, Introduction
Jensen, 1976, Theory of the Firm: Management Behaviour, Agency Costs and Ownership Structure, Journal of Financial Economics, 305, 10.1016/0304-405X(76)90026-X
Jiambalvo, 1982, Measures of Accuracy and Congruence in the Performance Evaluation of CPA Personnel: Replication and Extensions, Journal of Accounting Research, 152, 10.2307/2490767
Johnson, 1972
Jones, 1981
Kalay, 1982, Stockholder-Bondholder Conflict and Dividends Constraint, Journal of Financial Economics, 211, 10.1016/0304-405X(82)90014-9
Kanter, 1981, Organizational Performance: Recent Developments in Management, Annual Review of Sociology, 321, 10.1146/annurev.so.07.080181.001541
Kelly-Newton, 1980
Kornai, 1971
Kuhn, 1970
Lakatos, 1970, Falsification and the Methodology of Scientific Research Programmes
Lakatos, 1978
Larson, 1977
Lawson, 1980, The Measurement of Corporate Profitability on a Cash-flow basis, The International Journal of Accounting, 11
Lee, 1977
Lee, 1981
Leftwich, 1980, Market Failure Fallacies and Accounting Information, Journal of Accounting and Economics, 193, 10.1016/0165-4101(80)90002-6
Lessem, 1977, Corporate Social Reporting in Action: An Evaluation of British, European and American Practice, Accounting, Organizations and Society, 279, 10.1016/0361-3682(77)90018-6
Lev, 1979, The Impact of Accounting Regulations on the Stock Market: The Case of Oil and Gas Companies, The Accounting Review, 79
Libby, 1979, Bankers and Auditors: Perceptions of the Message Communicated by the Audit Report, Journal of Accounting Research, 79
Lowe, 1981
Lowe, E.A., Puxty, A.G. & Laughlin, R.C., Simple Theories for Complex Processes: Accounting Policy and the Market for Myopia, Journal of Accounting and Public Policy (forthcoming).
Lowe, 1977, Sighting the Accounting Problematic: Towards an Intellectual Emancipation of Accounting, Journal of Business Finance and Accounting, 263, 10.1111/j.1468-5957.1977.tb00712.x
Lukes, 1974
Mace, 1977, Accounting as a Basis for Taxation, 152
Mace, 1977, A Systems Approach to the Analysis of Financial Reporting, Accounting and Business Research, 270, 10.1080/00014788.1977.9728715
Macve, 1981
March, 1978, Bounded Rationality, Ambiguity and the Engineering of Choice, Bell Journal of Economics, 587, 10.2307/3003600
Marcuse, 1964
Mattesich, 1978
1968
May, 1976, Research for Accounting Policy: An Overview, The Accounting Review, 747
Merino, 1982, Disclosure Regulation and Public Policy: A Sociohistorical Reappraisal, Journal of Accounting and Public Policy, 33, 10.1016/0278-4254(82)90005-9
Meyer, 1977, Institutionalized Organisation: Formal Structure as Myth and Ceremony, American Journal of Sociology, 340, 10.1086/226550
Miliband, 1969
Milne, 1981, Regulation and The Auditing Profession in the U.S.A.: The Metcalf Subcommittees Recommendations Re-Examined, Accounting and Business Research, 197, 10.1080/00014788.1981.9729701
Morris, 1975, Evidence of the Impact of Inflation Accounting on Share Prices, Accounting and Business Research, 82, 10.1080/00014788.1975.9729068
Mueller, 1979
Myers, 1977, Determinants of Corporate Borrowing, Journal of Financial Economics, 147, 10.1016/0304-405X(77)90015-0
Newman, 1981, The SEC's Influence on Accounting Standards: The Power of the Veto, Journal of Accounting Research, 134, 10.2307/2490991
Ng, 1978, An Information Economics Analysis of Financial Reporting and External Auditing, The Accounting Review, 910
Nisbett, 1977, Telling More than we can Know: Verbal Reports on Mental Processes, Psychological Review, 231, 10.1037/0033-295X.84.3.231
O'Connor, 1973
Ohlson, 1979, Residual (API) Analysis and the Private Value of Information, Journal of Accounting Research, 384
Ohlson, 1980
Ohlson, 1980, Towards a Theory of Financial Accounting, Journal of Finance, 537, 10.2307/2327414
Ohlson, 1981, Toward a Theory of Financial Accounting: Welfare and Public Information, Journal of Accounting Research, 399, 10.2307/2490873
Patell, 1979, API and the Design of Experiments, Journal of Accounting Research, 528, 10.2307/2490517
Peasnell, 1978, Statement of Accounting Theory and Theory Acceptance, Accounting and Business Research, 217, 10.1080/00014788.1978.9729124
Pfeffer, 1974, Organizational Decision Making as a Political Process: The Case of a University Budget, Administrative Science Quarterly, 135, 10.2307/2393885
Pfeffer, 1978
Prais, 1976
Prakash, 1977, Information Inductance and its Significance for Accounting, Accounting Organizations and Society, 29, 10.1016/0361-3682(77)90005-8
Puxty, 1980
Revsine, 1973
Ridgers, 1979, The Use of Statistics in Counter-Information, 325
Ro, 1980, The Adjustment of Security Returns to the Disclosure of Replacement Cost Accounting Information, Journal of Accounting and Economics, 159, 10.1016/0165-4101(80)90010-5
Robinson, 1964
Rockness, 1977, An Assessment of APB Voting Patterns, Journal of Accounting Research, 154, 10.2307/2490561
Ronen, 1979, The Dual Role of Accounting: A Financial Economic Perspective, 415
Routh, 1975
Rowthorn, 1979, How to Run a Company and Run Down an Economy: The Effects of Closing Down Steel-Making in Corby, Cambridge Journal of Economics, 327, 10.1093/oxfordjournals.cje.a035428
Rueschhoff, 1976
Schelling, 1978
Schaumacher, 1974
Scott, 1931
Seale, 1971
Selto, 1981, A Further Guide to Research on the Economic Consequences of Accounting Information, Accounting and Business Research, 317, 10.1080/00014788.1981.9729717
Sen, 1970
Shakleton, 1977, Government Involvement in Developing Accounting Standards: (1) The Framework, Management Accounting
Shakleton, 1977, Government Involvement in Developing Accounting Standards: (2) The Responses, Management Accounting
Sherer, 1981, An Empirical Investigation of Disclosure, Usage and Usefulness of Corporate Accounting Information, Managerial Finance, 6, 10.1108/eb013486
Singh, 1977, U.K. Industry and the World Economy: A Case of De-Industrialisation, Cambridge Journal of Economics
Slovic, 1974, Who Accepts Savage's Axioms?, Behavioural Science, 368, 10.1002/bs.3830190603
Smith, 1970, Readability: A Measure of the Performance of the Communication Function of Financial Reporting, The Accounting Review, 552
Solomons, 1978, The Politicization of Accounting, Journal of Accountancy, 65
Sorter, 1964, Corporate Personality as Reflected in Accounting Decisions: Some Preliminary Findings, Journal of Accounting Research, 183, 10.2307/2490000
Stamp, 1980, Study Group on the Objectives of Corporate Reporting
1974
Sterling, 1970
Sterling, 1972, Decision Oriented Financial Accounting, Accounting & Business Research, 198, 10.1080/00014788.1972.9728598
1974
Still, 1972, The Readability of Chairman's Statements, Accounting and Business Research, 36, 10.1080/00014788.1972.9728995
Thompson, 1978, Capitalist Profit Calculation and Inflation Accounting, Economy and Society, 395, 10.1080/03085147800000003
Tinker, 1977
Tinker, 1980, A Political Economy of Accounting, Accounting Organizations and Society, 147, 10.1016/0361-3682(80)90031-8
Tinker, 1982, The Normative Origins of Positive Theories: Ideology and Accounting Thought, Accounting Organizations and Society, 167, 10.1016/0361-3682(82)90019-8
Tomkins, 1983, The Everyday Accountant and Researching his Reality, Accounting Organizations and Society, 361, 10.1016/0361-3682(83)90049-1
Tomlinson, 1981, Problems of British Economic Policy 1870–1945
Tversky, 1974, Judgement Under Uncertainty: Heuristics and Biases, Science, 1124, 10.1126/science.185.4157.1124
Tweedie, 1981, Simplified Financial Statements
U.S. Senate, SubCommittee on Reports Accounting and Management of the Committee on Government Operations, 1976
Vigeland, 1977, The Market Reaction to Statement of Financial Accounting Standards No. 2, The Accounting Review, 53
Watts, 1977, Corporate Financial Statements: A Product of the Market and Political Processes, Australian Journal of Management, 53, 10.1177/031289627700200104
Watts, 1978, Towards a Positive Theory of the Determination of Accounting Standards, The Accounting Review, 112
Watts, 1979, The Demand for and Supply of Accounting Theories: The Market for Excuses, The Accounting Review, 273
Westergaard, 1975
White, 1981, Where do markets come from?, American Journal of Sociology, 517, 10.1086/227495
Wilner, 1982, SFAS 8 and Information Inductance: An Experiment, Accounting Organizations and Society, 43, 10.1016/0361-3682(82)90024-1
Wolf, 1981, The Nature of Managerial Work: An Investigation of the Work of an Audit Manager, The Accounting Review, 861
Wrong, 1979
Zeff, 1972
Zeff, 1978, The Rise of Economic Consequences, Journal of Accountancy, 56