3Bliss,J. H. (1924) Management Through Aecounts[M]. The Ronald Press Co. ,New York.
4Financial Accounting Standards Board(FASB). (1980)Qualitative Characteristics of Accounting Information[M]. Statement of Concepts No. 2, Stamford, CT : FASB.
5Givoly,D. and C. Hayn. (2000) The Changing Time-series Properties of Earnings,Cash Flows and Accruals:Has Finaneial Accounting Become More Conservative? [J]. Journal of Aecounting & Economics 29(June).
6Hendriksen,E. S. and M. F. Brada, (1992) Accounting Theory[M]. Richard D. Irwin,Inc.
7Jensen,M. C. and W. H. Meckling. (1976) Theory of the Firm. Managerial Behavior,Agency Costs and Ownershio Structure[J]. Journal of Financial Economics(3).
8Leftwich, R. W. (1983) Accounting Information in Private Markets: Evidence from Private Lending Agreements[J]. The Accounting Review 58(January).
9Paton,W. A.. (1948) Accounting Procedure and Private Enterprise[J]. The Journal of Accountancy(April).
10Smith,C. W. and J. Warner. (1979)On Financial Contracting: An Analysis of Bond Covenants[J]. Journal of Financial Economies 7.