5Fazzari, S. M., Hubbard, P,. G., Petersen, B. C.. Financing Constraints and Corporate Investment[J]. Brookings Papers on Economic Activity, 1988a, 1988, (1): 141-206.
6Fazzari, S. M., Hubbard, 1K. G., Petersen, B. C.. Financing Constraints and Corporate InvestmentlJ]. Brookings Papers on Economic Activity, 1988b, 1988, (1): 141-206.
7Jensen, M. C.. Agency Costs of Free Cash Flow, Corporate Finance and Takeovers[J]. The American Economic Review, 1986, 76(2): 323-329.
8Karl, A., Muller, E. J. R.. Mandatory Fair Value Accounting and Information Asylnmetry: Evidence from the European Real Estate Industry[J]. SSRN-id1244662, 2011.
9Modigliani, F., Merton, H. M.. The Cost of Capital, Corporation Finance, and the Theory of Investment: Reply[J]. The AmericanEconomic Review, 1965, 55(3): 524-527.
10Mohrman, M. B.. The use of fixed GAAP provisions in debt contracts[J]. Accounting Horizons, 1996, (10): 78-91.