5Chen C J,S Chen.Incentivcs and Consequences of Initial Vo|unlary Asse! Write-Downs in the Emerging Chinese Market[J].Journal of International Accounting Research, 2004 : 43-61.
6Chen, J. P. , Shimin Chen, Xijia Su, and Yuetang Wang. 2004. Incentive for and consequences of initial voluntary asset write-down in the emerging Chinese market. Journal of International Accounting Research, Vol. 3 (1), 43-61.
7Francis, J. , Hanna, D. , and Vincent, L. 1996. Causes and effects of discretionary asset write-offs. Journal of Accounting Research 34 (supplement), 117 - 134.
8Rees, L. , S. Gill, and R. Gore. 1996. An investigation of asset write-downs and concurrent abnormal accruals. Journal of Accounting Research 34 (supplement), 157 - 169.
9Strong, J. , Meyer, J. 1987. Asset write-downs:managerial incentives and security returns. Journal of Finance 42,643 - 661.
10Zucca,L. ,Campbell,D. 1992. A closer look at discretionary writedowns of impaired assets. Accounting Horizons(September) ,30-41.
2Stulz R M. Globalization,corporate finance,and the cost of capital[J].Journal of Applied Corporate Finance,1999,(26):3-28.
3Coffee J. The future as history:the prospects for global convergence in corporate gover-nance and Its implications[J].{H}NORTHWESTERN UNIVERSITY LAW REVIEW,1999,(93):641-708.
4Coffee J. Racing towards to the Top:The Impact of cross-listing and stock maeket competition on international corporate gov-ernance[R].Columbia Law School,2002.
5Reese W A,Weisbach M.S. Protection of minority shareholder interests,cross-listing in the United States,and subsequent equity offerings[J].Jounral of Financial Economics,2002,(66):65-104.
6La Porta R.Lopez-de-Silances,A.Shlerifer,R.Vish-ny. Law and Finance[J].Journal of Political Econo-my,1998,(06):1113-1155.