5Botosan, C.A and M.A.Plumlee.A of disclo- sure level and the expected costof equity capital.Journal of Account- ing Research, 2002,40( 1 ) : 21-40.
6Fan,Joseph P.H. ;Wong,T.J..Corporate Ownership Structure and the Informativeness of Accounting Earnings in East Asia.Joumal of Accounting and Economics, 2002,33 : 401-425.
7Francis, J., LaFond, R., Olsson, M., Schipper, K.Costs of Equity and Earnings Attributes.The Accounting Review,2004,79 (4):967-1010.
8Guay,W.,and Verreeehia,R.Discussion of an economic framework for conservativeaccounting and Bushman and Piotroski (2006).Journal of Accounting and Economies, 2006,42 ( 1-2 ) : 149-165.
9Khan, M.and Watts, Ross L..Estimation and Empirical Prop- erties of a Firm-Year Measureof Accounting Conservatism[J].Journal of Accounting and Economics, 2009,48 : 132-150.
10Shleifer A., and Vishny, R.W.The Grabbing Hand: Govern- ment Pathologies and TheirCures.Cambridge, MA:Harvard Univer- sity Press, 1998.
