4Abramovitz,M..Inventories and Business Cycles. New York National Bureau of Economic Re- search, 1950.
5Cumby. R. E. Trade Credit,Exchange Controls, and Monetary Independence:Evidence From the United Kingdom[J].Journal of International Eco- nomics, 1983(14) : 53-57.
6Custodio C.,Ferreira M. A.,aud Raposo C. Cash Holdings and Business Conditions. ISCTE Business School, 2005.
8Kashyap A. tC ,J. C. Ste in,D. W. Wilcox Mon- etary Policy and Credit Conditions:Evidence from the Composition of External Finance [J].The American Economic Review, 1993(83) :78-98.
9LaFond R.,R.Watts.The Information Role of Conservatism [J].The Accounting Review, 2008 (83) : 447-478.
10Meltzer. A. H. Mercantile Credit,Monetary Pol- icy,and Size of Firms [J ].The Review of Eco- nomic and Statistics, 1960(42) : 429-437.