2Wallace R,K Naser,AMora.The relationship between the comprehensiveness of corporate annual reports and firm characteristics in Spain[J].Accounting and Business Research,1994,(25):41-53.
3Botosan C.Disclosure level and the cost of equity capital[J].Accounting Review,1997,(72):323- 350.
4Leuz C,R Verrecchia.The economic consequences of increased disclosure[J].Journal of Accounting Research,2000,(38):91-124.
5Botosan C,C Frost.Regulation、disclosure and market liquidity[R].Working Paper,Washington University and Dartmouth College,1998.
6Sengupta P.Corporate disclosure quality and the cost of debt[J].The Accounting Review,1998,(73):459-474.
7Scharftstein D Herd.Behaviour and investment[J].American Economic Review,1990,(80):465-479.
8William G,D Roger.Following the pied piper:Do individual returns herd around the market?[J].Financial Analysis Journal,1995,(4):31-37.
9De-Bondt W,T Richard.Does the stock market overreact?[J].The Journal of Finance,1985,(40):793-805.