7Beasley, M. S. 1996. An Empirical Analysis of the Relation Between Board of Director Composition and Financial Statement Fraud. The Accounting Review, October, 443 - 465.
8Chen,. S. , Sun,. Z. , Wang,. Y. 2002. Evidence from China on Whether Harmonized Accounting Standards Harmonize Accounting Practices, Accounting Horizons, Vol. 16 (3), 183 -197.
9Chen,. S. , Wang,. Y. 2004. Evidence from China on the Value Relevance of Operating Income vs. Below - the - line Items. The International Journal of Accounting, 39, 339 -364.
10La Porta, R. , Florencio Lopez - de - Silanes and Andrei Shleifer. 1999. Corporate ownership around the world, Journal of Finance54, 471-517.