2IPSASB.2008.Consultation Paper-Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities; the Objective of Financial Reporting,the Scope of Financial Reporting,the Qualitative Characteristics of Information Included in General Purpose Financial Reports and the Reporting Entity.
3IPSASB.2009.IPSASB Meeting Agenda Paper-Submissions on the Conceptual Framework Consultation Paper.
4IPSASB.2009.IPSASB Meeting Agenda Paper-Review of Submissions on the Conceptual Framework Consultation Paper.
5IASB.2006.Discussion Paper-Preliminary Views on an improved Conceptual Framework for Financial Reporting;.the Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information.
6IASB.2008.Exposure Draft-An improved Conceptual Framework for Financial Reporting; Chapter 1:the Objective of Financial Reporting & Chapter 2:Qualitative Characteristics and Constraints of Decision-useful Financial Reporting Information.
7IASB.2008.Discussion Paper-Preliminary Views on an improved Conceptual Framework for Financial Reporting; the Reporting Entity.
9Biddle, G. C., G. Hilary, and R. S. Verdi. 2009. How does Financial Reporting Quality Relate to Investment Effi- ciency?. Journal of Accounting and Economics, 48 (2). 112 -131.
10Biddle, G. C., and G. Hilary. 2006. Accounting Quality and Firm -level Capital Investment. The Accounting Review, 81 (5): 963 -982.