4Allen F, Qian J, Qian M.Law, finance, and economic growth in China[J].Journal of Financial Economics, 2005,77(1) :57-116.
5Beaver W, Lambert R, Morse D.The information content of security prices[J].Journal of Accounting and Economics, 1980,2 ( 1 ) .. 3 - 28.
6Beaver W H,Landsman W R, Owens E L.Asymmetry in earnings timeliness and persistence A simulta- neous equations approach[J]. Review of Accounting Studies, 2012,17 (4) .. 781 - 806.
7Chen Y, Li H, Zhou L.Relative performance evaluation and the turnover of provincial leaders in China[J]. Economics Letters, 2005,88 (3) : 421 - 425.
8Estrin S, Prevezer M.The role of informal institutions in corporate governance:Brazil, Russia, India, and China compared[J].Asia Pacific Journal of Management, 2011,28 ( 1 ) : 41 - 67.
9Guay W R, Kothari S P, Watts R L. A market-based evaluation of discretionary accrual models[J].Journal of Accounting Research, J 996,34 : 83- 105.
10Helmke G, Levitsky S. Informal institutions and comparative politics : A research agenda[J ]. Perspectives on Politics, 2004,2 (4) : 725 - 740.