1JENSEN M, MACKLINGW. Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure[ J ]. Journal of Financial Economics, 1976 (4) : 305 - 360.
2Christopher Cox, SEC Chairman's Opening Statement: Proposed Revisions to the Executive Compensation and Related Party Disclosure Rule [ EB/OL]. http://www. sec. gov/news/speech/ spch011706cc. htm. 2006 -01 - 17.
3The Compensation Discussion and Analysis is essential to providing investors with meaningful insight into the compensation policies and decisions of the companies in which they choose to invest ....Executive Compensation Disclosure : Observations on the 2009 Proxy Season and Expectations for 2010: Shelley Parratt[ EB/OL]. http:// www. sec. gov/news/speech/2O09/spch110909sp. htm.