2[1]Jenson, Michael c, and Meckling, Willian H. , Theory of the Firm, Managerial Behavior, Agency Cost and Ownership Structure, Journal of Finance Economic, No. 3, October, 305360,1976.
3[2]Alchina, A. A. and H. Demsetz, 1972, Production, Information Costs, and EconomicOrganization, American Economic Review,LXⅡ ,No. 5,777-795,1972.
4[1]Basel Committee on Banking Supervision,International convergence on capital measurement and capital standard:revised frame,2004
5[2]Basel Committee on Banking Supervision,Best practices for credit risk disclosure,2000
6[3]Basel Committee on Banking Supervision,Enhancing banking transparency,1998
7[4]Zubaidur Rahman,The role of accounting disclosure in east Asia financial crisis:lessons learned,United nation conference on trade and development,1998