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Original Articles

Empirical Research into Information Utility and Acceptability: A Reply

Pages 309-313 | Published online: 27 Feb 2012

References

  • Fisher , J. 1974 . ‘Financial Information and the Accounting Standards Steering Committee . Accounting and Business Research , : 275 – 285 . Autumn
  • Lee , T. A. 1975 . ‘Empirical Research into Information Utility and Acceptability . Accounting and Business Research , : 140 – 144 . Spring
  • Fisher, J., op. cit., p. 278.
  • Mautz , R. K. 1968 . Financial Reporting by Diversified Companies New York : Financial Executives Research Foundation .
  • Brenner , V. C. 1970 . ‘Financial Statement Users' Views of the Desirability of Reporting Current Cost Information’ . Journal of Accounting Research , : 159 – 166 . Autumn
  • Estes , R. W. 1968 . ‘An assessment of the Usefulness of Current Cost and Price-Level Information by Financial Statement Users’ . Journal of Accounting Research , : 200 – 207 . Autumn
  • Dyckman , T. R. 1969 . “ ‘Investment Analysis and General Price-Level Adjustments’ ” . In Studies in Accounting Research I Chicago : American Accounting Association .
  • AICPA . ‘Interview Guide, Accounting Objectives Study Group’ Chicago : American Institute of CPAs .
  • Kendall , M. G. and Stuart , A. 1952 . The Advanced Theory of Statistics Vol. I , 224 London : Griffin & Co. .
  • Fisher, J., op. cit., p. 280.
  • Fisher, J., ibid, p. 280.
  • Anthony , R. N. 1970 . Management Accounting: Text and Cases 6 Illinois : R. D. Irwin .
  • Ibid, p. 497.
  • Lee, T. A., op. cit., p. 142.
  • Rosen , L. S. 1972 . Current Value Accounting and Price-Level Restatements 10. Toronto : CICA .
  • Baker , H. K. and Haslem , J. A. 1973 . ‘Information Needs of Individual Users’ . Journal of Accountancy , November : 64 – 69 .
  • Lee, op. cit., p. 142.
  • Lee, ibid, p. 143.

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