2Ashbaugh-Skaife I-I, Collins D W , Kinney W. The Effect of SOX Internal Control Deficiencies and their Remediation on Accrual Quality[J].The Accounting Review, 2008,83(1).
3Bargeron L L, Lehn K M, Zutter C J. Sarbanes-Oxley and Corporate Risk-taking[J].Journal of Accounting and Economics, 2010,49(1-2).
4Modigliani,Franco & Merton Miller.The Cost of Capital, Corporation Finance and the Theory of Investment[J]. American Economic Review, 1955,26(45) : 1-27.
5Modigliani,Franco & Merton Miller.Corporate Income Tax- es and the Cost of Capital [J].America Economic Re- view, 1965,55 : 433-443.
6Charles H.Gibson.The Occurrence and Timing of Events: Survival Analysis Applied to the Study of Financial Distress [ J ].Journal of Accounting Literature, 2000, (19) : 158-189.
7Altman E.L. Financial Ratios,Discriminate Analysis and Prediction of Corporate Bankruptcy[J]Joumal of Finance, 1968, (9) :589-609.
