2Accounting Standards Reform Act of 1994 (Introduced in Senate), S. 2525, introduced by J. Lieberman Berardino, Joe, 2001, Enron: A wake-up call, December4, 2001. 被引量:1
3FASB, 2002, Principles- based approach to US standards setting, proposal, October21, No. 1125-001. 被引量:1
4Lys and Vincent, 1995,An analysis of value destruction in AT&T' s acquisition of NCR,Journal of Financial Economics, 39,353 - 378. 被引量:1
5Joseph I. Liebennan and Fred Thompson, 2002, Financial Oversight of Enron: The SEC and Private- Sector Watchdogs, Report of the Staff to the Senate Committee on Governmental Affairs, October 8. 被引量:1
6Statement from Big Five CEOs, 2001, PR Newswire, December 4. 被引量:1
7Buchanan, J M and Wagner, R E. 1977. Democracy in Deficit: The Political Legacy of Lord Keynes (Academic Press, Orlando,Florida). 被引量:1
8Sunder, S. 1997. Theory of Accounting and Control (Southwest Publishing, Cincinnati, Ohio). 被引量:1
9Darvid Mosso. FASB Viewpoint. FASB. January 26, 1978. 被引量:1
10Stephen A Zeff. The Rise of Economics Consequences. Journal of Accountancy, December1978. 被引量:1