6H Almeida,M Campello,M Weisbach.The Cash Flow Sensitivity of Cash[ J ].Journal of Finance,2004,59:1777-1804.
7S A Anderson,Mansi,D M Reeh.Board Characteristics,Accounting Report Integrity, and the Cost of Debt[J].Journal of Accounting and Economics, 2004 (37) : 315-342.
8Anne Beatty,K Rameshb,Joseph Weberc.The Importance of Accounting Changes in Debt Contracts:The Cost of Flexibility in Covenant Calculations[ J ].Journal of Accounting and Economics, 2002,33( 2 ): 205-227.
9A Ahmed,B Billings,R Morton,M Harris.The Role of Accounting Conservatism in Mitigating Bondholder-shareholder Conflict over Dividend Policy and in Reducing Debt Cost[ J ].The Accounting Review,2002( 77 ): 867-890.
10Ashbaugh-Skaife,D Collins,R LaFond.The Effects of Corporate Governance on Firms' Credit Ratings [J].J. Acc. Econ.,2006 ( 42 ):203-243.