2AICPA, "Improving Business Reporting-A Custom Focus" , 1994 ; Wallman, 1996.6, "The Future of Accounting and Financial Reporting, Partll : The Colorized Approach" ,Accounting Horizons.
3ASB, "Statement of Principles for Financial Reporting"1999.12.
4AICPA, "Improving Business Reporting:A Custom Focus",1994.
5Watts and Zimmerman, 1986 , Positive Accounting Theory, "Prentice-Hall Press;AICPA, "Improving Business Reporting-A Custom Focus" , 1994.
