3[1]Price Waterhouse & Coopers. The Opacity Index. downloaded from www. opacityindex, com, 2001
4[2]SEC statement regarding international accounting standards, April 11, 1996. downloaded from www. iasc. org. uk
5[3]UNCTAD, The role of accounting disclosure in the east asian financial crisis: Lessons learned? prepared by Zubaidur Rahman, 1998
6[4]FASB Steering Committee, Improving Business Report: Insight into enhancing voluntarily disclosure, Business Report Research Pro-ject, downloaded from www. fasb. org, 2001
7[5]Ball, Robin and Wu, Incentives versus standards: Properties of accounting income in four east asian countries and implications for acceptunce of IAS, downloaded from http: //papers. ssm. com/paper, taf? abstract-id=216429, 2000
8[6]Ball, Kothari and Robin, The effect of international institutional factors on the properties of earnings, JAE29 (1), 2000
3Michael Ettredge,Vernon J Richardson,Susan Scholz.Dissemination of information for investors at corporate Web sites[J]. Journal of Accounting and Public Policy . 2002 (4)
