9Li, C., Seholz, S. and Wang, Q., 2006, Internal control over financial reporting, Is the market indifferent? Working Paper, University of Kansas.
10Jacqueline S. Hanmersley, Linda A. Myers, Catherine Shakespeare. 2007. Market Reactions to the Disclosure of Internal Control Weaknesses and to the Characteristics of those Weaknesses under Section 302 of the Sarbanes Oxley Act of 2002, Working Paper Series. January 2007. http; //papers. ssrn. com/sol3/papers.cfm.
9Abe N, Chung Y. Voluntary information disclosure and corporate governance: The empirical evidence on earnings forecasts [ J ]. Hitotsubashi Journal of Economics, 2009,49 (50) : 165-180.
10Botosan C A. Disclosure level and the cost of equity capital[ J ]. The Accounting Review, 1997, 72 ( 3 ) : 323-349.
