1[4]Chen J. P., Charles, & Jaggi,B. L. The Association between independent nonexecutive directors,family control and financial disclosures. Journal of Accounting and Public Ploicy, 1998.
2[5]Chow, C., & Wong- Boren,A. Voluntary financial disclosure by Mexican corporations. The Accounting Review, 62(3) :pp533-541,1987.
3[6]Esterbrook & Fischel. Mandatory Disclosure and the Protection of Investor. 70 Va. L. Rev. Pp669,1984.
4[7]FASB. Improving Business Reporting: Insights into Enhancing Voluntary Disclosures, 2001.
5[8]Forker, J. J. Corporate governance and disclosure quali ty. Accounting and Business Research, 22 (86): pp1 11 -124,1992.
6[9]Givoly, D., Palmon, D. Timeliness of annual earnings announcement:Some empirical evidence. Accounting Review 57: pp486 - 508,1982.
7[10]Grossman, S.J. The informational role of warranties and private disclosure about product quality. Journal of
8[11]Jenson & Meckling. Theory of the Firm:Managerial Behavior, Agency Costs and Ownership Structure. J. Fin.Econ: pp305,1976.
9[12]Jung,W et al. Disclosures when the market is unsure of information endowment of managers. Journal of Accounting Research. 26(Spring): pp146 - 153,1988.
10[13]Meek, G. K., Robert, C. B., & Gray, S.J. Factors influencing voluntary annual report disclosure by U. S.,U.K. And Continental Europe multinational corporations. Journal of nternational Business Studies. 26(3): pp555 - 572,1995.
