The issues, effects and consequences of the Berle–Dodd debate, 1931–1932
Tài liệu tham khảo
Editorial comment (1933, September). The Accounting Review, pp. 14–16.
American Accounting Association (1966). A statement of basic accounting theory. American Accounting Association.
American Institute of Accountants (1934). Audits of corporate accounts, New York: American Institute of Accounts.
Baiman, S. (1990). Agency research in managerial accounting: a second look. Accounting,Organizations, and Society, 341–371.
Benston, 1976, Public (U.S.) compared to private (U.K.) regulation of corporate financial reporting, The Accounting Review, 51, 483
Berle, 1923, Non-cumulative preferred stock, Columbia Law Review, 23, 368, 10.2307/1112584
Berle, 1926, Protection of non-voting stock, Harvard Business Review, 4, 257
Berle, 1926, Non-voting stock and bankers’ control, Harvard Law Review, 39, 673, 10.2307/1329574
Berle, 1926, Management power and stockholders’ property, Harvard Business Review, 5, 424
Berle, 1931, Corporate powers as powers in trust, Harvard Law Review, 44, 1049, 10.2307/1331341
Berle, 1932, For whom corporate managers are trustees; a note, Harvard Law Review, 45, 1365, 10.2307/1331920
Berle, A. A. Jr (1954). Foreword to The 20th century capitalist revolution. As quoted by Weiner (1964).
Berle, A. A. Jr (1960). Foreword to Mason, E. (Ed.). The corporation in modern society. Cambridge, MA: Harvard University Press.
Berle, A. A. Jr & Means, G. C. (1932). The modern corporation and private property. New York: MacMillan.
Berle, A. A. Jr (1967). Preface to the Revised edition of Berle, A. A., & G. C. Means, The modern corporation and private property. New York: Harcourt, Brace and World.
Berle, A. A. Jr (undated). As appearing as undated material in Berle & Jacobs (1973).
Berle, A. A. Jr & Faulkner, L. Memorandum dated 22 May 1932. As quoted appearing in Berle & Jacobs (1973).
Berle, B. B. & Jacobs, T. B. (Eds.). (1973). Navigating the rapids 1918–1971: from the papers of Adolf A. Berle. New York: Harcourt Brace Jovanovich.
Carey, J. L. (1969). The rise of the accounting profession: from technician to professional 1896–1936. New York: American Institute of Certified Public Accountants.
Chatfield, M. (1974). A history of accounting thought. Hinsdale, I: Dryden.
Chatov, R. (1975). Corporate Financial Reporting New York: The Free Press. As quoted by Previts G. J. & Merino, B. O. (1979). A history of accounting in America. New York: Wiley.
Chen, 1975, Social and financial stewardship, The Accounting Review, 5, 533
Dodd, 1932, For whom are corporate managers trustees?, Harvard Law Review, 45, 1145, 10.2307/1331697
Dodd, E. M. Jr (1935). Is effective enforcement of the fiduciary duties of corporate managers practicable? The University of Chicago Law Review, pp. 194–207.
Dodd, E. M. Jr (1941, April). The modern corporation, private property, and recent federal legislation. Harvard Law Review, pp. 917–948.
Dodd, 1942, Review of Dimock and Hyde, Bureaucracy and trusteeship in large corporations, Temporary National Commission Monograph No. 11 in, The Chicago Law Review, 9, 538, 10.2307/1597416
Dodge v. Ford Motor Co. (1919). 104 Mich. 459, 170 N.W. 668 at 684.
Editorial comment (1930, October). The Journal of Accountancy, pp. 41–49.
Editorial comment (1933, February). The Journal of Accountancy, pp. 81–91.
Galbraith, 1958, The days of boom and bust, American Heritage, 9, 8
Henderson, 1934, Practice under the securities acts: from the viewpoint of the attorney, The Journal of Accountancy, 58, 448
Hendriksen, E. S. (1977). Accounting Theory, (3rd ed.). Homewood, I: Irwin.
Hessen, 1983, The modern corporation and private property: a reappraisal, Journal of Law and Economics, 6, 73
Horngren, C. T. (1973, October). The marketing of accounting standards. The Journal of Accountancy, pp. 61–66.
Hoxsey, J. M. B. (1930). Accounting for investors. The Journal of Accountancy, pp. 251–284.
Jacoby, N. H. (1973). Corporate power and social responsibility. New York; MacMillan.
Kaplan, M. C., & Reaugh, D. M. (1939, September). Accounting, reports to stockholders, and the SEC. The Accounting Review, pp. 203–236.
Kolko, G. (1976). Main currents in modern american history. New York: Harper & Row.
Kripke, H. (1981). The SEC, corporate governance, and the real issues. The Business Lawyer, pp. 173–206.
Littleton, 1933, Socialized accounts, The Accounting Review, 8, 68
Littleton, 1934, Socialized accounts (II), The Accounting Review, 8, 69
May, G. O. (1926a, 7 August). Publicity of accounts. A letter to The New York Times. As reprinted in B. C. Hunt (Ed.). (1936). George Oliver May, twenty-five years accounting responsibility 1911–1936, Vol. 1 (pp. 49–52). New York: American Institute Publishing.
May, G. O. (1926b, 22 September). Corporate publicity and the auditor. An Address at the Annual Meeting of the American Institute of Accountants, Atlantic City, NJ. As reprinted in B. C. Hunt (Ed.). (1936). George Oliver May, twenty-five years accounting responsibility 1911–1936, Vol. 1 (pp. 53–59). New York: American Institute Publishing.
May, G. O. (1926c, 19 October). A proper courage in the assumption of responsibility by the accountant. An Address to the Society of Certified Public Accountants of the State of New Jersey, Newark, NJ. As reprinted in B. C. Hunt (Ed.). (1936). George Oliver May, twenty-five years accounting responsibility 1911–1936, Vol. 1 (pp. 40–48). New York: American Institute Publishing.
May, G. O. (1933). Memorandum regarding Securities Bill—H.R. 4314. As reprinted by B. C. Hunt (Ed.). (1936). George Oliver May, twenty-five years accounting responsibility 1911–1936, Vol. 2 (pp. 49–59). New York: American Institute Publishing.
Mayer, M. P. (1955). Extract from Wall Street: men and money. New York: Harper. As reprinted in P. Tyler (Ed.). (1965). Securities, exchanges and the SEC (149–157) New York: Wilson.
Parrish, M. E. (1982). Felix Frankfurter: the reform years. New York: The Free Press.
Podell, J., & Anzovin, S. (1950). Speeches of the American Presidents. New York: Ronald Press. As quoted by E. S. Hendriksen and M. F. van Breda (eds.). (1992). Accounting theory. Homewood, I. L: Irwin.
Previts, G. J., & Merino, B. D. (1979). A history of Accounting in America. New York. Wiley.
Price Waterhouse & Co. (1932). Conclusions of the final report of Price Waterhouse & Co. on the Kreuger and Toll group of companies, 1932. Printed in Stock Exchange practices (1933). 27nd Congress, Part IV, (pp. 16–64). As reprinted in B. C. Hunt (Ed.), pp. 376–382 (1936). George Oliver May, twenty-five years accounting responsibility 1911–1936, Vol. 1 (pp. 49–52). New York: American Institute Publishing.
Ripley, 1926, From Main Street to Wall Street, Atlantic Monthly, 137, 94
Ripley, 1926, Stop, look, listen! The Shareholder’s Right to Adequate Information, Atlantic Monthly, 138, 380
Ripley, W. Z. (1927). Main Street and Wall Street. Boston, MA: Little, Brown and Co. Roosevelt, F. D. Special message to Congress. As reported in the New York Times (1993, 30 March). p. 1:6.
Rostow, E. V. (1973). To whom and for what ends is corporate management responsible?. In E. S. Mason (Ed.). The corporation in modern society. New York: Atheneum. (pp. 46–71).
Sanders, T. H., Hatfield, H. R., & Moore, U. (1938). A statement of accounting principles. American Accounting Association.
Schlesinger, A. L. Jr (1957). The age of Roosevelt: the crisis of the old order 1919–1933. Boston, MA: Houghton Mifflin.
Securities and Exchange Commission (1938). Accounting series release no. 150.
Watts, R. L., & Zimmerman, J. L. (1979, April). The demand for and supply of accounting theories. The Accounting Review, pp. 273–303.
Weidenhammer, 1933, The Accountant and the Securities Act, The Accounting Review, 8, 272
Weiner, 1964, The Berle–Dodd dialogue on the concept of the corporation, Columbia Law Review, 64, 1458, 10.2307/1120768
Young, O. D., Address, quoted in Sears, O. D. (1929). The new place of the shareholders. New York: Wormer Frankenstein. As quoted by Dodd, E. M. Jr (1932). For whom are corporate managers trustees? Harvard Law Review, Vol. 45, pp. 1145–1163.
Zeff, S. A. (1972). Forging accounting principles in five countries: a history and an analysis of trends. Accounting Lectures 1971. Champaign, I: Stipes.