3Beasley, M.S.An empirical analysis of the relation between the beard of director composition and financial statement fraud[J].Tbe Accounting Review, 1996, (71) : 443-465. 被引量：1
4Chen, C.J.P.Jaggi, B.Association between independent non-executive director,family Control and financial disclosure in Hong Kong[J].Journal of Accounting and Pubhc Policy, 2000, ( 19 ) : 285-310. 被引量：1
5Fan ,J.P.H, Wong,TJ.Corporate ownership structure and the informativeness of accounting earnings in East Asia[J]Journal of Accounting and Economics, 2002, (33) :401-425. 被引量：1
6Fama, E.F., Jensen, M.C.Agency problems and residual claims[J].The Journal of Law and Economics, 1983, (26). 被引量：1
8Hirst, D.E., Hopkins, P.E.Comprehensive Income Reporting and Analysts' Valuation Judgments[J].Joumal of Accounting Research 1998, ( 36 ) : 47-75. 被引量：1
9Ho, S.S.M., Wong, K.S., A study of the relationship between corporate governance structures and the extent of voluntary disclosure[J].Janrnal of International Accounting, Auditing and Taxation, 2001, ( 10 ) : 139-160. 被引量：1
10La Porta, R., Lopez-de-silanes, F., Shleifer, A., and Vishny, R.Legal Determinants of External Capital [J].Journal of Finance, 1997, (52): 1131-1150. 被引量：1
9Lee Y J, Petroni K, Shen M. Cherry picking, disclo- sure quality, and comprehensive income reporting choices: the case of property-liability insures [ J ]. Journal of Michigan State University, 2005 ( 1 ) : 34 - 37. 被引量：1
10Jacob J, Jorgensen B N. Earnings management and ac- counting income aggregation [ J ]. Journal of Accoun- ting and Economics, 2007,43 (2) : 369 - 390. 被引量：1
