6AICPA. 1994. Special Committee on Financial Reporting, Improving Business Reporting -A Customer Focus[ M].
7BALAKRISHAN R, HARRIS T S, SEN P K. 1990. The Predictive Ability of Geographic Segment Disclosures[J]. Journal of Accounting research, Vol.28, No. 2, Autumn:305-325.
8BERCER P C,HANN R. The Impact of SFAS No. 131 on Information and Monitoring [W]. The Wharton School University of Pennsylvania, 2433 SH - DH,PA 19104 -6365.
9DOUPNIK T, ROLFE R. 1990. Geographic Area Disclosures and the Assessment of Foreign Investment Risk for Disclosure in Accounting Statement Notes [ J]. International Journal of Accounting, Fall:252- 267.
10HARRIED A, IMDIEKE L F, SMITH R E. 1979. Advanced Accounting[M]. John Wiley & Sons Inc. :586.
