3Diamond,D.Optimal Release of Information by Firms[J].Journal of Finance,1983(40),1071-1094.
4Bhushan,R.Collection of Information about Publicly Traded Firms:Theory and Evidence[J].Journal of Accounting and Economics,1989(11),183-207.
5Lang,M.H.and R.J Lundholm.Corporate Disclosure Policy and Analyst Behavior[J].Accounting Review,1996(71),467-492.
6Healy,P.M.and K.G.Palepu.Information Asymmetry,Corporate Disclosure,and the Capital Markets:A review of the Empirical Disclosure Literature[J].Journal of Accounting and Economics,2001 (31),405-440.
7Amir,E.,and B.Lev.Value-relevance of nonfinancial information:The wireless communications industry[J].Journal of Accounting & Economics,1996(22),3-30.
8Fama,E.F.,and A.B.Laffer.Information and capital markets[J].Journal of Business,1971(44),289-298.
9Wallace,W.A.The Economic Role of the Audit in Free and Regulated Markets[M].New York:Touche Ross & Co,1980,278-283.
10Sean W.G.Robb,Louise E.Single and Marilyn T.Zarzeski.Nonfinancial disclosures across Anglo-American countries[J].Journal of International Accounting,Auditing & Taxation,2001(10),71-83.