1Chen.H.F.,Chen.SJ..Investment-cash Flow Sensitivity cannot be a Good Measure of Financial Constraints: Evidence from the Time Series. Journal of Financial Economics, 2012; 103.
2Bushman IL.M.,Smith A.J.,F.Zhang.Investment Cash Flow Sensitivities Really Reflect Related Investment Decisions. Working Paper, 2011.
7Bartov E., Gul F., J.Tsui.Discretionary-accruals Models and audit qualification[J]. Journal of Accounting and Econom- ics, 2001 (30).
8Laura A.A., Fennin L. D., Santiago S. A. Discretionary accruals and auditor behaviour in code -law contexts:an appli- cation to failing Spanish finns [J]. European Accounting Re- view, 2008 (17).
