2Chen, C. J. P. , F. A. Gul, and Xiajia Su, 1999, A Comparison of Reported Earnings under Chinese GAAP Vs IAS- Evidence from the Shanghai Stock Exchange, Accounting Horizons Vol. 13, pp. 91 - 111
3Chen, Kevin C. W. and Hongqi Yuan, 2004, Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues, The Accounting Review, Vol. 74, No. 3, pp. 645 - 665
4Chen, Shimin, Zheng Sun, and Yuetang Wang, 2002, Evidence from China on whether harmonized accounting standards harmonize accounting practices, Accounting Horizons, Vol. 16, No. 3, pp. 183 -197
5Engel, Ellen, Rachel M. Hayes and Xue Wang, 2003, CEO Turnover and Properties of Accounting Information, Journal of Accounting & Economics, Vol. 36, No. 1 - 3, pp. 197 - 226
6Fields, T. , Lys, T. , Vincent, L. , 2001 Empirical research on accounting choice. Journal of Accounting and Economics( Sept., 1 - 3), pp. 255 - 307.
7Francis, J. , 2001, Discussion of empirical research on accounting choice. Journal of Accounting and Economics (Sept. , 1-3), pp. 309-319
8Healy, P. , Palepu, K. , 2001, Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics ( Sept. , 1 - 3), pp. 405 - 440
9Holthausen, R. W. andRoss L. Watts, The relevance of the value-relevance literature for financial accounting standard setting, Journal of Accounting and Economics, vol. 31, issue 1 - 3, September 2001, pp. 3 - 75
10Jensen M. C. and W. Meckling. 1976, Theory of the Finn: Managerial Behavior, Agency Costs and Capital Structure, Journal of Financial Economics Vol 3, pp. 305 - 360