4Bos, A D , and H , Donker.2004. Monitoring Accmmfing Changes: empirical evidence from the Netherlands. Corporate Governance, V12 ( 1 ) : 60 - 73.
5Watts, R L , and J L , Zimmerman.1986. Positive Accounting Theory.Englewood Cliffs, NJ: Prentice-Hall.
6Bos, A D , and H , Donker.2004. Monitoring Accounting Changes: empirical evidence from the Netherlands. Corporate Governance, V12 ( 1 ) : 60 - 73.
7CUSHING,B. E. An Empirical study of Changes in Accounting Policy[J]. Journal of Accounting Research(Autumn 1969).
8BALL,R. J., Changes in Accounting Techniques and Stock Prices Empirical Research in Accounting: Selected Studies[J]. a Supplement to Vol. 10 of Journal of Accounting Research,1972.
9DHARAN,B.G. and B.,LEV. The Valuation Consequence of Accounting Changes; A multi-Year Examination[J]. Journal of Accounting, Auditing, and Finance,8(4)(Fall 1993).
10MOSES,O.D. Income Smoothing and Incentives: Empirical Tests Using Accounting Changes[J]. The Accounting Review(April 1987).