2JENSEN M C, MECKLING M H. Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure[ J ].Journal of Financial Economics, 1976,20:305 - 360.
3FORKER J J. Corporate Governance and Discloaure Quality[J]. Accounting and Business Research, 1992,22 ( 86 ):111 - 124.
4BOTOSAN C A. Disclosure Level and the Cost of Equity Capital [ J ]. The Accounting Review, 1997, 72 ( 3 ):323 - 349.
5Simon S.M.Ho & Kar Shun Wong.A Study of the Relationship between Corporate Governance Structure and the Extent of Voluntary Disclosure[J].Journal of International Accounting,Auditing & Taxation,2001,(10):139-156.
6Gerald K.Chau & Gray Sidney J.Ownership Structure and Corporate Voluntary Disclosure in Hong Kong and Singapore[J].The International Journal of Accounting,2002,Vol.37:247-265.
7L.L.Eng & Y.T.Mark.Corporate Governance and Voluntary Disclose[J].Journal of Accounting and Public Policy,2003,(22):325-345.
8Ferdanand.A.Gul,Sidney and Lenug.Board Leadership,Outside Directors' Expertise and Voluntary Corporate Disclose[J].Journal of Accounting and Public Policy,2004,(23):351-379.
9Botosan C.Disclosure Level and the Cost of Equity Capital[J].The Accounting Review,1997,(3):323-350.
10Marston CL & Shrives P.J.The Use of Disclosure Indices in Accounting Research:A Review Article[J].British Accounting Review,1991,Vol.23:195-210.
