参考文献是文章或著作等写作过程中参考过的文献,下面是一篇英文参考文献，具体内容请查看全文。

⑴AICPA,1994,"Improving Business Reporting:A Customs Focus".

⑵FASB,2001,"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,2001,"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 .The 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)

L.Todd Johnson and Kimberley R.Petrone “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)

L.Todd Johnson and Robert. Swieringa “derivatives, hedging and comprehensive income” Accounting Horizons 1996(11)

Stephen A. .Zeff ,”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.

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