4[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.
5[5]Chow, C., & Wong- Boren,A. Voluntary financial disclosure by Mexican corporations. The Accounting Review, 62(3) :pp533-541,1987.
6[6]Esterbrook & Fischel. Mandatory Disclosure and the Protection of Investor. 70 Va. L. Rev. Pp669,1984.
7[7]FASB. Improving Business Reporting: Insights into Enhancing Voluntary Disclosures, 2001.
8[8]Forker, J. J. Corporate governance and disclosure quali ty. Accounting and Business Research, 22 (86): pp1 11 -124,1992.
9[9]Givoly, D., Palmon, D. Timeliness of annual earnings announcement:Some empirical evidence. Accounting Review 57: pp486 - 508,1982.
10[10]Grossman, S.J. The informational role of warranties and private disclosure about product quality. Journal of