3Ball,Ray and Philip Brown,1968,An Empirical Evaluation of Accounting Income Numbers,Journal of Accounting Research 6,159～178.
4Basu,Sudipta,1997,The Conservatism Principle and the Asymmetric Timeliness of Earnings,Journal of Accounting & Economics 24.3～37.
5Guay,W,and R.Verrecchia.Discussion of an economic framework for conservative accounting and Bushman and Piotroski (2006)[J].Journal of Accounting and Economics,2006,42 (1-2):149-165.
6Gul,F.A.1999.Government share ownership,investment opportunity set and corporate policy choices in China[J].Journal of Pacific-Basin Finance,1999,7:157-172.
7Jensen,M.C.Agency costs of free cash flow,corporate finance and takeovers[J].The American Economic Review,1986,76:323-329.
8Jensen,M.C,and W.H.Meckling.Theory of the firm:Managerial behavior,agency costs and ownership structure[J].Journal of Financial Economics,1976,3 (4):305-360
9Kwon,Y.K,D.P.Newman,and Y.S.Suh.The Demand for Accounting Conservatism for Management Control[J].Review of Accounting Studies,2001,6(1):29-52.
10La Porta,R,F.Lopez-deSilanes,A.Shieifer,and R.W.Vishny.Law and finance[J].Journal of Political Economy,1998,106 (6):1113-1155.
