1. Statement on accounting theory and theory acceptance,1977
2. American Institute of Certified Public Accountants (1994). Improving Business Reporting — A Customer Focus: Meeting the Needs of Investors and Creditors. (Comprehensive Report of the Special Committee on Financial Reporting) New York, NY: AICPA.
3. Value-relevance of nonfinancial information;Amir;Journal of Accounting and Economics,1996
4. Stock prices and changes in earnings and dividends;Ashley;Journal of Political Economy,1962
5. Predisclosure information, firm capitalization, and security price behavior around earnings announcements;Atiase;Journal of Accounting Research,1985