References
- Accounting Principles Board . 1970 . “ APB Statement 4 ” . In Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises , AICPA .
- Accounting Standards Steering Committee . 1975 . “ The Corporate Report ” . In The Institute of Chartered Accountants in England and Wales
- American Accounting Association . 1966 . “ Committee to Prepare a Statement of Basic Accounting Theory ” . In A Statement of Basic Accounting Theory , AAA .
- American Accounting Association . 1977 . “ Committee on Concepts and Standards for External Financial Reports ” . In Statement on Accounting Theory and Theory Acceptance , AAA .
- American Banker . 1978 . 1977 Directory and Banking “Who's Who”: The 4,000 Largest Commercial Banks in the United States . American Banker , Monday, March 27 : 9 – 41 .
- American Institute of Certified Public Accountants . October 1973 . “ Study Group on the Objectives of Financial Statements ” . In Objectives of Financial Statements , October , AICPA .
- Backer , M. 1970 . “ Financial Reporting for Security Investment and Credit Decisions ” . In National Association of Accountants
- Brenner , V. C. 1970 . Financial Statement Users' Views of the Desirability of Reporting Current Cost Information . Journal of Accounting Research , Autumn : 159 – 166 .
- Estes , R. W. 1968 . An Assessment of the Usefulness of Current Cost and Price-Level Information by Financial Statement Users . Journal of Accounting Research , Autumn : 200 – 207 .
- Financial Accounting Standards Board . 1976 . Conceptual Framework for Financial Accounting and Reporting: Elements of Financial Statements and Their Measurement , FASB .
- Financial Accounting Standards Board . December 29 1977 . “ Exposure Draft: Proposed Statement of Financial Accounting Concepts ” . In Objectives of Financial Reporting and Elements of Financial Statements of Business Enterprises , December 29 , FASB .
- Financial Analysts Federation . 1977 . 1978 Membership Directory , Thirtieth Edition , FAF .
- Glass , G. V. and Stanley , J. C. 1970 . Statistical Methods in Education and Psychology , Prentice-Hall .
- Hays , W. L. 1973 . Statistics , Second Edition , Holt, Rinehart and Winston .
- Ijiri , Y. 1967 . The Foundations of Accounting Measurement , Prentice-Hall .
- Kendall , M. G. 1962 . Rank Correlation Methods , Third Edition , Hafner Publishing Company .
- Kerlinger , F. N. 1973 . Foundations of Behavioral Research , Second Edition , Holt, Rinehart and Winston .
- Lee , T. A. and Tweedie , D. P. 1975 . Accounting Information: An Investigation of Private Shareholder Usage . Accounting and Business Research , Autumn : 280 – 291 .
- Morton , J. R. 1974 . Qualitative Objectives of Financial Accounting: A Comment on Relevance and Understandability . Journal of Accounting Research , Autumn : 288 – 298 .
- Oppenheim , A. N. 1966 . Questionnaire Design and Attitude Measurement , Basic Books .
- Revsine , L. 1973 . Replacement Cost Accounting , Prentice-Hall .
- Siegel , S. 1956 . Nonparametric Statistics for the Behavioral Sciences , McGraw-Hill .