3HOLTHAUSEN R W,WATTS R L. The relevance of the value-relevance literature for financial accounting standard setting[J].Journal of Accounting and Economics,2001.
4Chen, C.J. P,S Chen,X.Su,Y.Wang. Incentives for and consequences of initial voluntary asset write-downs in the emerging Chinese market[J].Journal of International Accounting Research,2004.
5Chao, C.L. An examination of SFAS No.35:Adoption timing motives, write-off characteristics and market reaction The International[J].Journal of Accounting Studies,2007.
