1Allen, F., J. Qian, and M. Qian. 2005. Law, Finance, and Economic Growth in China. Journal of Financial Economics, 77 (1): 57-116.
2Ball, R., and L. Shivakumar. 2006. The Role of Accruals in Asymmetrically Timely Gain and loss Recognition. Journal of Accounting Research, 44 (2) : 207-242.
3Basu, S. 1997. The Conservatism Principle and the Asymmetric Timeliness of Earnings1. Journal of Accounting and Economics, 24 (1) : 3 - 37.
4Beaver, W. H., and S. G. Ryan. 2005. Conditional and Unconditional Conservatism: Concepts and Modeling. Review of Accounting Studies, 10 (2-3) : 269-309.
5Chen, H., J. Z. Chen, and G. J. Lobo, et al. 2010. Association Between Borrower and Lender State Ownership and Accounting Conservatism. Journal of Accounting Research, 48 (5) : 973- 1014.
6Cheng, B., I. Ioannou, and G. Serafeim. 2014. Corporate Social Responsibility and Access to Finance. Strategic Management Journal, 35 (1) : 1 - 23.
7Dhaliwal, D. S., O. Z. Li, and A. Tsang, et al. 2011. Voluntary Nonfinancial Disclosure and the Cost of Equity Capital : The Initiation of Corporate Social Responsibility Repor- ting. The Accounting Review, 86 (1): 59-100.
8Goss, A., and G. S. Roberts. 2011. The Impact of Cor- porate Social Responsibility on the Cost of Bank Loans. Journal of Banking & Finance, 35 (7) : 1794-1810.
9Hadlock, C. J., and J. R. Pierce. 2010. New Evidence on Measuring Financial Constraints: Moving beyond the KZ in- dex. Review of Financial Studies, 23 (5): 1909-1940.
10Hennessy, C. A., and T. M. Whited. 2007. How Costly is External Financing? Evidence from a Structural Estimation. The Journal of Finance, 62 (4) : 1705- 1745.