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Die Verbesserung der Aussagefähigkeit des Erläuterungsberichts für die Informationsempfänger
Zimmermann, Herbert, (1985)
Toward a theory of financial accounting : welfare and public information
Ohlson, James A., (1981)
Problems and trends in modern published accounts
Miller, Malcolm C., (1983)
Investor's use of financial accounting statement numbers : a review of evidence form stock market research
Benston, George J., (1981)
Basel II and bankers' propensity to take or avoid excessive risk
Benston, George J., (2007)
Fair value accounting : a cautionary tale from Enron