2Zeff S.A.The rise of economic consequences[J]. The Journal, 1978 ( 12 ) :56-63.
3Botosan C.A. Disclosure level and the cost of equity capital[J]. The Accounting Review, 1997, 72 ( 3 ) :323-349.
4Bhattacharya U., H. Daouk, M. Welker. The world price of earn- ings opacity[J]. The Accounting Review, 2003, 78 ( 3 ) :641-678.
5Francis J., et al. Costs of equity and earnings attributes[J]. Ac- counting Review, 2004 ( 79 ) :967-1010.
6Hribar P., N.T. Jenkins. The effect of accounting restatements on earnings revisions and the estimated cost of capital[J]. Review of Accounting Studies, 2004,9 ( 2 ) :337-356.
7Kravet T., T. Shevlin.Accounting restatements and information risk[J]. Review of Accounting Studies, 2010,15 ( 2 ) :264-294.