5Agrawal A, Knoeber C R. Firm performance and mechanisms to control agency problems between managers and shareholders[J]. Journal of Financial and Quantitives Analysis,1996,31 : 377-397.
6Bushman R, Engel E, Milliron J, et al. An analysis of the relation between the stewardship and valuation roles of earnings[R]. Working Paper,University of Chicago, 2000.
7Holthausen R W,Watts R L. The relevance of the value-relevance literature for financial accounting standard setting[J]. Journal of Accounting and Economics, 2001,31 : 3-75.
8Kaplan S. Top executives, turnover and firm performance in Germany[J]. Journal of Law, Economics & Organization, 1994,10(1) : 142-159.
9Sloan R G. Financial accounting information and corporate governance: A discussion[J]. Journal of Accounting and Economics, 2001,32 : 335-347.