5Baker M. , and J. Wurgler, 2002, "Market Timing and Capital Structure", Journal of Finance, 57(1), pp. 1 -32.
6Basu S. , 1997, "The Conservatism Principle and the Asymmetric Timeliness of Earnings", Journal of Accounting and E- conomics, 24 ( 1 ), pp. 3 - 37.
7DeAngelo H. , and R.W. Masulis, 1980, "Optimal Capital Structure under Corporate and Personal Taxation", Journal of Financial Economics, (3), pp. 3 - 29.
8Dhaliwal Dan S. , 1980, "The Effect of the Firm's Capital Structure on the Choice of Accounting Methods", The Ac- counting Review, 55 ( 1 ), pp. 78 - 84.
9Hirst D. E. , and P.E. Hopkins, 1998, "Comprehensive Income Reporting and Analysts' Valuation Judgments", Jour- nal of Accounting Research, 36, pp. 47 - 75.
10James B. , and T. Lewis, 1986, "Oligopoly and Financial Structure: the Limited Lability Effect", American Economic Review, 76 (5), pp. 956 - 970.