6Hung, M. , Subramanyam, K.R. Financial Statement Effects of Adopting International Accounting Standards : The Case of Germany [ J]. Review of Accounting Studies, 2007,12 (4) :623-657.
7Horton, J. , Serafeim, G. Do IFRS Improve the Information Environment [ R ]. Working Paper, London School of Economics and Harvard Business School ,2008.
8Barth,M. E., Landsman, W., Lang, M. International Accounting Standards and Accounting Quality [J]. Journal of Accounting Research, 2008, 46 (3) : 467-498.
9Barth, M. E., Beaver, W. H., Landsman, W.R. The Relevance Of the Value Relevance Literature for Financial Accounting Standard Setting: Another View [ J ]. Journal of Accounting and Economics, 2001,31 ( 1-3 ) : 77-104.
10Wallman, S. M. H. The Future of Accounting and Financial Reporting, Part II : The Colorized Approach [ J ]. Accounting Horizons,1996,10 (2) : 138 -148.