6[2]BEAVER W.Market Prices,Financial Ratios,and the Prediction of Failure[J].Journal of Accounting Research,1968(sup):179-192.
7[3]ALTMAN E.Financial Rations as Predictions of Failure[J].Journal of Accounting Research,1996(sup):71-102.
8La Porta, R, Lopez-de-Silanes, F, Shleifer, A, Vishny, R. 2000, "Investor Protection and Corporate Governance", Journal of Financial Economics 58, 3-27.
9La Porta, R, Lopez-de-Silanes, F, Shleifer, A, Vishny, R. 1999b, "Investor Protection and Corporate Valuation", NBER working paper 7403. National Bureau of Economic Research, Cambridge, MA.
10Kaplan, S, Minton, B. 1994, "Appointments of outsiders to Japanese boards: Determinants and implications for managers", Journal of Financial Economics 36, 225-258.
4Estes R,Reimer M.A Study of the Effect of Qualified Anditor's Opinions on Bankers' Lending decisions[J].Accounting and Business,1977,(3).
5Firth M.A Note on the Impact of Audit Qualifications on Lending and Credit Decisions[J].Journal of Banking and Finance,1980,(4).
6Libby R.Bankers'and Auditor' Perceptions of the Message Communicated by the Audit Report[J].Journal of Accounting Research,1979,(17).
7Lin Z Jun,Tang Qingliang,Xiao Jason.An Experimental Study of Users' Responses to Qualified Audit Reports in China[J].Journal of International Accounting,Auditing & Taxation,2003,(12).
