5[2]Paton.William A.Accounting Theory With Special Reference to the Corporate Enterprise.New York:The Ronald Press Company,1922:142-156. 被引量：1
6[3]Zeff.Stephen A.The Rise "Economic Consequences":The impact of accounting reports on decision making may be the most challenging accounting issue of the 1970s.The Journal of Accountancy,1978,28(12):56～63. 被引量：1
