8Healy P M,PALEPU K.Information asymmetry,corporate disclosure and the capital markets:a review of the empirical disclosure literture[J].Journal of Accounting and Economics,2001(31):405-440.
9Beyer A.Financial analysts'forecast revisions and managers'reporting behavior[J].Journal of Accounting and Economics,2008(46):334-348.
10Bushman R M,Smith A J.Transparency,Financial Accounting Information and Corporate Governance[J].Economic Policy Review,2003 April:65-80.