2Simon S. M. Ho and Kar Shun Wang. 2001. A Study OF Relationship between Corporate Governance Structure and the Extent of Voluntary Disclosure.
3Inchausti. 1997. The influence of company characteristics and accounting regulation on information disclosed by Spanish firms.the European Accounting Review, 6:45 -68.
4Cooke, T. E.. 1989. Disclosure in the corporate annual reports of Swedish companies. Accounting and Business Research ,19, Spring: 113-24.
5Jensen, M. C. , Meckling, W. H. , 1976. Theory of the firm, managerial behavior, agency cost and ownership structure. Journal of Financial Economics 3, 305 -361.
