7Grant,R.M.The Resource-Based Theory of Competitive Advantage: Implications for Strategy Formulation[J].California Management Review,1991,33(3) :114-135.
8中国证监会会计部.2011年上市公司执行会计准则监管报告[N].中国证券报,2012-10-9.
9AIMR.Global Corporate Financial Reporting Quality and Corporate Communication and Disclosure Practices[EB/OL].http ://www.doc88.com/p-78248232838.html.
