3Vishwanath T., Kaufmann D.Towards Transparency in Finance and Governance [R]. The World Bank, Policy Research Working Paper, 1999.
4Glassman C A. Opening remarks before the symposium on enhancing financial transparency [R].Securities and Exchange Commission Policy Roundtable Symposium on Enhancing Financial Transparency Federal Deposit Insurance Corp. Symposium, 2002.
5Kutzick, Raymond S. Sarbanes-Oxley: Effects on Financial Transparency [J]. S.A.M. Advanced Management Journal, 2004, 69(1):43-49.
6Blanchet J. Global Standards Offer Opportunity [J]. Financial Executive, 2002: 28-30.
6[1]Price Waterhouse & Coopers. The Opacity Index. downloaded from www. opacityindex, com, 2001
7[2]SEC statement regarding international accounting standards, April 11, 1996. downloaded from www. iasc. org. uk
8[3]UNCTAD, The role of accounting disclosure in the east asian financial crisis: Lessons learned? prepared by Zubaidur Rahman, 1998
9[4]FASB Steering Committee, Improving Business Report: Insight into enhancing voluntarily disclosure, Business Report Research Pro-ject, downloaded from www. fasb. org, 2001
10[5]Ball, Robin and Wu, Incentives versus standards: Properties of accounting income in four east asian countries and implications for acceptunce of IAS, downloaded from http: //papers. ssm. com/paper, taf? abstract-id=216429, 2000