William H. Beaver, "Current Trends in Corporate Disclosure ," Journal of Accountancy (January 1978), p 52.
2.
Beaver, p 52.
3.
See, for example, M. Jensen, "Capital Markets: Theory and Evidence ," The Bell Journal of Economics and Management Science (Autumn 1972), pp. 357-398, or a textbook in the theory of modern finance such as Financial Theory and Corporate Policy by Thomas E. Copeland and J Fred Weston (Reading: Addison-Wesley Publishing Company, 1979)
4.
SEC Docket, Vol 19, No 4, January 29, 1980, p. 186
5.
"'Shelf' Filing for Debt, Stock Adopted by SEC," Wall Street Journal February 25, 1982, p 10
