6Mathews M R.Social and Environmental Accounting:A Practical Demonstration of Ethical Concern [J].Journal of Business Ethics, 1995,14 ( 8 ) : 663-671.
7Dhaliwal D S, Li O Z,Tsang A, et al.Voluntary Nonfinancial Disclosure and the Cost of Equity Capital:The Initiation of Cor- porate Social Responsibility Reporting [J].The Accounting Review, 2011,86( 1 ) : 59~ 100.
8Goss A,Roberts G S.The Impact of Corporate Social Responsibility on the Cost of Bank I~ans[J].Joumal of Banking and Fi- nance, 2011,35(7) : 1784-1810.
9Derrien F, Kecskes A, Mansi S.Information Asymmetry, the Cost of Debt, and Credit Events: Evidence from Quasi-Random Analyst Disappearances [EB/OL]. [2016-01-23].http://papers.ssm.com/sol3/papers.cfm?abstract_id=2038896.
10Kim B, Mo K.Management Forecasts, Regulation FD, Information Asymmetry and the Cost of Debt [EB/OL]. [2013 -09-25]. http://papers.ssm.com/sol3/papers.cfm?abstract id=2330691.
