2Ang, J S , Cole, R , and Lin. J , 2000,"Agency Costs and Ownership Structure",Journal of Finance,55, 81-106.
3Bai, C , Q Liu, J Lu, F Song and J Zhang,2002, "Corporate Governance and Firm Valuations in China", Working paper, The University of Hong Kong.
4Botosan, C , 1997,"Disclosure Level and the Cost of Equity Capita"1,The Accounting Review,72,323-349.
5Fama, E , and K French, 1992,"The Crosssection of Expected Stock Return",Journal of Finance,47, 427-465.
6Fama, E , and K French, 1997,"Industry Costs of Equity",Journal of Financial Economics,43,153-193.
7Gebhardt, W , C , Lee and B. Swaminathan,2003,"Toward an Implied Cost of Capital",Journal of Accounting Research, forthcoming.
8Richardson, A. and M. Welker, 2001,"Social Disclosure, Financial Disclosure and the Cost of Equity Capital",Accounting, Organizations and Society, 26,597-616.
9Sudarsanam, P., 1992, "Market and Industry Structure and Corporate Cost of Capital",The Journal of Industrial Economics, Vol. 40, No. 2, 189-199.