References
- See, for example, Eldon S. Hendriksen, ‘Accounting Theory’ (Irwin), p. 561.
- Report of the Committee on Research Methodology in Accounting, Accounting Review (Supplement to Vol. XLVII 1972), pp. 426–427.
- This is implied by the fact that the Annual Reports of companies are addressed to the shareholders. See Hendriksen, op. cit., p. 559.
- See George O. May, ‘Memories and Accounting Thought’, Ronald Press Company, 1962, p. 67.
- American Accounting Association, ‘Statement of Basic Accounting Theory’, p. 9.
- Sommer , A. A. Jr. January 1967 . “ Conglomerate Disclosure: Friend and Foe? ” . In The Business Lawyer January ,
- Arthur Andersen and Co. Objectives of Financial Statements 1972, 85
- AAA Basic Accounting Theory, p. 17.
- For example, Fama, ‘Efficient Capital Markets: A Review of Theory and Empirical Work’, Journal of Finance (May 1970).
- See Report of the Committee on Research Methodology Accounting, op. cit., p. 408.
- Briston , R. J. ‘The Stock Exchange and Investment Analysis’ , 410 George Allen and Unwin .
- Raymond , A. Bauer and Fenn , D. Jr. 1972 . “ ‘The Corporate Social Audit’ ” . In Russell Sage Foundation 97
- Henry , Miller . January 1972 . “ ‘Environmental Complexity and Financial Reports’ ” . In Accounting Review January , 31 – 37 .
- Page 35.
- Page 36.
- Page 37.
- Report of the Committee on Research Methodology Accounting, op, cit., p. 425.