5Beaver, W.H, 1981, Financial Reporting: An Account Evolution, Englewood Cliffs, New Jersey, Prentice-Hall.
6Epstein, M.J. & Pava, M.L., 1993, The Shareholder's Use Of Corporate Annual Reports, Connecticut, JAI Press Inc.
7Hines, R.D., 1982, The Usefulness of Annual Reports: the Anomaly between the Efficient Market Hypothesis and Shareholder Surveys, Accounting and Business Research Autumn, 296-309.
8H. Kent Baker & John A. Haslem, 1973, Information Needs of Individual Investors, The Journal of Accountancy, November, 65-69.
9Lee, T. A. & Tweedie, D. P., 1975a, Accounting Information: An Investigation of Private Shareholder Usage, Accounting and Business Reasearch, Autumn, 280-291.
10Lee, T. A. & Tweedie, D. P., 1975a, Accounting Information: An Investigation of Private Shareholder Understanding, Accounting and Business Research, Winter, 3-17.