7Z. V. Palmrose, V. J. Richardson and S. Scholz, Determinants of Market Reactions to Restatement Annou- ncements, Journal of Accounting and Economics, 2004, Vol.37, pp.59-89. 被引量：1
8P. Hribar and N. Jenkins, The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital, Review of Accounting Studies, 2004, Vol.9, pp.337-356. 被引量：1
9H. Desai, C. E. Hogan and M. S. Wilkins, The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover, Accounting Review, 2006, Vol.81, pp.83-112. 被引量：1
10M. P. Smith, Shareholder Activism by Institutional Investors: Evidence for CalPERS, Journal of Finance, 1996, 51(1), pp.227-252. 被引量：1
