世界十大高楼（1）

Part I. Introduction to Financial Accounting Research and Positive Accounting Theory

Beaver, William H., "Directions in Accounting Research: NEAR and FAR, "Accounting Horizons 10 (June 1998): 113-124.

Friedman, M., "The Methodology of Positive Economics," Essays in Positive Economics. (Chicago: University of Chicago Press, 1953): 3-43.

Kinney, W., "Empirical Accounting Research Design for Ph.D. Students," Accounting Review, April 1986: 338-350.

Kinney, W., "Commentary on the Relation of Accounting Research to Teaching and Practice: A 'Positive View'," Accounting Horizons, March 1989: 199-224.

Schipper, Katherine, "Academic Accounting Research and the Standard Setting Process, " Accounting Horizons, (December 1994): 61-73.

Christensen, Charles J., "The Methodology of Positive Accounting," Accounting Review, January 1983: 1-22.

Dechow, Patricia M., Amy P. Hutton, and Richard G. Sloan, "Economic Consequences of Accounting for Stock-based Compensation," Journal of Accounting Research (Supplement 1997): 1-20.

Defond, Mark L., and James J. Jiambalvo, "Debt covenant violations and manipulation of accruals, " Journal of Accounting and Economics 17: (1994): 145-176.

El-Gazzar, Samir M., "Stock Market Effects of the Closeness to Debt Covenant Restrictions Resulting from Capitalization of Leases, "The Accounting Review (April 1993): 233-257.

Holthausen, Robert W. and R. W. Leftwich, "The Economic Consequences of Accounting Choice, " Journal of Accounting and Economics 5 (1983): 77-117.

Hughes, Patricia J., and Eduardo S. Schwartz, "The LIFO/FIFO Choice: An Asymmetric Information Approach, " Journal of Accounting Research (Supplement 1988): 41-58.

Jensen, Michael C., and William H. Meckling, "Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure," Journal of Financial Economics 3 (1976): 305-360.

Sweeney, Amy P., "Debt-Covenant Violations and Managers' Accounting Responses," Journal of Accounting and Economics 17 (1994): 281-308.

Watts, Ross L. and Jerold L. Zimmerman, "Towards a Positive Theory of the Determination of Accounting Standards, " The Accounting Review (1978): 112-134.

Watts, Ross L. and Jerold L. Zimmerman, 1986, Positive Accounting Theory (Prentice Hall, NJ) Chapters 8-10.

Watts, Ross L. and Jerold L. Zimmerman, "Positive Accounting Theory: A Ten-Year Perspective, " The Accounting Review, (January 1990): 131-156.