4[3]Basu,S.The Conservatism Principle and the Asymmetric Timeliness of Earnings[J].Journal of Accounting and Economics 1997,(24).
5[4]Chen C.W.,and Hongqi Yuan.Earnings Management and Capital Resource Allocation:Evidence from China's Accounting-based Regulation of Rights Issues[R].Hong Kong University of Science and Technology,2001.
6[5]Fan,P.H.,T.J.Wong.Corporate Ownership Structure and the Informativeness of Accounting Earnings in East Asia[R].Hong Kong University of Science and Technology,2002.
7[6]Givoly,D.,C.Hayn.The Changing Time-Series Properties of Earnings,Cash Flows and Accruals:Has Financial Reporting Become More Conservative?[J].Journal of Accounting and Economics,2000,(29).
8[7]Ohlson,J.A.,Zhang,X.J.Accrual Accounting and Equity Valuation[J].Journal of Accounting Research,1998,(36).
9[8]Shleifer A.,R.Vishny.A Survey of Corporate Governance[J].Journal of Finance,1997,(52).
10[9]Watts R.L.Conservatism in Accounting[R].University of Rochester,2002.
