4Carroll,A. B. The V'yrarma oI _.orpo- rate Social Responsibility:Toward the Moral Management of Organizational Stakeholder [J ]. Business Horizons, 1991, (4).
5IsabeUe Maignan,David A.Kalston.Cor- porate Social Responsibility in Europe and the U.S. [J].Journal of International Business Stud- ies, 2002, (9).
6Swanson,D. L. Addressing a Theoretical Problem by Reorienting the Corporate Social Performance Model [J].Acadeiny of Manage- ment Review, 1995.
7Tinker,A. Towards a political economy of accounting:an empirical illus t rat ion of the cambridge controversies [J ].Accounting, Orga- nizations and Society, 1980, (5) : 147-160.
8Bai, C. , J. Lu and Z. Tao. 2006. The Muhitask Theory of State Enterprise Reform: Empirical Evidence from China. Arrierican Economic Review 96 (2) : 353 - 357.
9Dhaliwal, D. O. Z. Li, A. Tsang, and Y. G. Yang. 2010. Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting. The Accounting Review 86 ( 1 ) : 59 - 100.
10Faccio, M. and L. H. P. lang. 2002. The Ultimate Ownership of Western European corporations, Journal of Finan-cial Economics 65 (3) : 365 - 395.
