Journal of Accounting Research · 1972 · 94 citations · 3 references
BusinessAccountancyAccountingFinancial AccountingFinancial Statement AnalysisSemanticsFinancial ReportingFinancial StatementsNotes To The Financial StatementsExternal Financial ReportingFinancial Reporting Communication
External reporting, Semantics, Terminology
3
A Mathematical Theory of Communication
Claude E. Shannon · Bell System Technical Journal · 1948 · 80.7K citations
The Effectiveness of Accounting Communication.
Surendra S. Singhvi, Abraham J. Briloff · The Journal of Finance · 1968 · 17 citations
Business, Accountancy, Accounting +11