Healy, P., andK. Palepu. 2001. Information asymmetry, corporate disclosure, and the capitalmarkets: A review of the empirical literature. Journal of Accounting andEconomics 31: 405–441.
这个不说了，只能说很经典
Leuz, C, andP.D. Wysocki, 2007, Economic Consequences of Financial Reporting and DisclosureRegulation: What Have We Learned?, ChicagoBooth Working Paper.
后来的review，mandatory的也有，这在别的论文很少见。呵呵，高手轻拍。。。


Armstrong,Chris S., Guay, Wayne R. and Weber, Joseph Peter, 2010, The Role of Informationand Financial Reporting in Corporate Governance and Debt Contracting (September30, 2010). Available at SSRN: http://ssrn.com/abstract=1571138


Beyer,Anne, Cohen, Daniel A., Lys, Thomas Z. and Walther, Beverly R.,2010, TheFinancial Reporting Environment: Review of the Recent Literature (July 26,2010). Available at SSRN: http://ssrn.com/abstract=1483227

Omaima Hassanand Claire Marston, 2010, Disclosure Measurement in the Empirical AccountingLiterature: A Review Article, working paper, September.