5AAA Financial Accounting Standards Committee. Evaluating Concepts-based vs. Rule-based Approaches to Standard Setting[J]. Accounsing Horizons,2003, (3).
6Chen,S. ,Z.Sun and Y. Wang. Evidence from China on Whether Harmonized Accounting Standards Harmonize Accounting Practices[J]. Accounting Horizons, 2002, (10).
7Dye,IL. Classifications Manipulation and Nash Accounting Standards[J]. Journal of Accounting Research, 2002,40(9).