<P ><FONT face="Times New Roman">1 </FONT>资本成本、公司财务和投资理论<FONT face="Times New Roman"> , </FONT>作者:<FONT face="Times New Roman">Franco Modigliani , Merton H. Miller</FONT></P>
<P ><FONT face="Times New Roman">The American Economic Review ,June 1958,pp.261-297</FONT></P>
<P ><FONT face="Times New Roman">2 </FONT>公司所得税及资本成本:一个纠正<FONT face="Times New Roman"> ,</FONT>作者<FONT face="Times New Roman">: Franco Modigliani , Merton H.Miller ,The Amerian Economic Review, June 1963,pp.433--443</FONT></P>
<P ><FONT face="Times New Roman">3 </FONT>期权与公司债务定价<FONT face="Times New Roman"> ,</FONT>作者<FONT face="Times New Roman">: Robert C. Merton ,The Journal of Finance ,1974,pp.449--470</FONT></P>
<P ><FONT face="Times New Roman">4 </FONT>公司债券定价:利率的风险结构<FONT face="Times New Roman"> ,</FONT>作者</P>
<P ><FONT face="Times New Roman">5 </FONT>最优资本结构理论<FONT face="Times New Roman"> ,</FONT>作者<FONT face="Times New Roman">:James H.Scott,Jr. The Bell Journal of Economics,Spring1976,pp.33--544</FONT></P>
<P ><FONT face="Times New Roman">6 </FONT>公司证券定价:一些债券契约条款的影响<FONT face="Times New Roman"> ,</FONT>作者<FONT face="Times New Roman">: Merton H.Miller,The Journal of Finance, May 1997,pp.261--275</FONT></P>
<P ><FONT face="Times New Roman">7 </FONT>负债和税收<FONT face="Times New Roman"> ,</FONT>作者<FONT face="Times New Roman">: Merton H.Miller ,The Journal of Finance ,May 1977,pp.261--275</FONT></P>
<P ><FONT face="Times New Roman">8 </FONT>不完全市场下的税收和公司资本结构<FONT face="Times New Roman"> ,</FONT>作者<FONT face="Times New Roman">: Robert A. Taggart,Jr. The Journal of Finance, June 1980,pp.645--659 </FONT></P>
<P ><FONT face="Times New Roman">9 </FONT>资本结构之迷<FONT face="Times New Roman"> ,</FONT>作者<FONT face="Times New Roman">: Stewart C. Myers ,The Journal of Finance,July 1984,pp.575--591 </FONT></P>
<P ><FONT face="Times New Roman">10 </FONT>负债、税收和不确定性<FONT face="Times New Roman"> ,</FONT>作者<FONT face="Times New Roman">: Stephen A.Ross , The Journal of Finance ,July 1985,pp.637--657</FONT></P>
<P ><FONT face="Times New Roman">11 </FONT>资本结构理论<FONT face="Times New Roman"> ,</FONT>作者<FONT face="Times New Roman"> Milton Harris , Artur Raviv ,The Journal of Finance, March1991,pp.297--355</FONT></P>
<P ><FONT face="Times New Roman">12 </FONT>最优资本结构:内部破产和债权价差的期限结构<FONT face="Times New Roman"> ,</FONT>作者<FONT face="Times New Roman">: Hayne E. Leland , Klaus B.Toft , The Journal of Finance, July 1996,pp.987--1019</FONT></P>
<P ><FONT face="Times New Roman">13 </FONT>不对称信息下的债务融资<FONT face="Times New Roman"> </FONT>作者:<FONT face="Times New Roman">Gautam Goswami , Thomas Noe , Michael Rebello </FONT>,<FONT face="Times New Roman">The Journal of Finance </FONT>,<FONT face="Times New Roman">June 1995</FONT>,<FONT face="Times New Roman">pp.633--659</FONT></P>
<P >Firth, M. (1979, Autumn). The impact of size, stock market listing, and auditors on voluntary disclosure in corporate annual reports<B >. </B>Accounting and Business Research,.<B ><o:p></o:p></B></P>
<P ><B ><o:p> </o:p></B></P>
<P align=left><B >Dye.R.1985.Disclosure of nonproprietary information . Journal of Accounting Research </B><o:p></o:p></P>
<P align=left><o:p><FONT face="Times New Roman"> </FONT></o:p></P>
<P align=left>Fama, E. F., & Jensen, M. C. (1983, June). Separation of ownership and control. Journal of Law and Economics<o:p></o:p></P>
<P ><B ><o:p> </o:p></B></P>
<P align=left>Chow, C. W., & Wong-Boren, A. (1987, July). Voluntary financial disclosure by Mexican corporations. The Accounting Review<o:p></o:p></P>
<P align=left><o:p> </o:p></P>
<P align=left>Dontoh, A. 1989. Voluntary disclosure. Journal of Accounting, Auditing and Finance<o:p></o:p></P>
<P align=left><o:p> </o:p></P>
<P align=left>Cooke, T. E. (1989, Summer). Voluntary disclosure by Swedish companies. Journal of International Financial Management and Accounting <o:p></o:p></P>
<P align=left><o:p> </o:p></P>
<P align=left>Meek, G. K., & Gray, S. J. (1989, Summer). Globalization of stock markets and foreign listing requirements:voluntary disclosure by continental European companies listed on the London Stock Exchange. Journal of<o:p></o:p></P>
<P align=left>International Business Studies<o:p></o:p></P>
<P align=left><o:p> </o:p></P>
<P align=left>Verrecchia R.1990.Information quality and discretionary disclosure. Journal of Accounting and Economics.<o:p></o:p></P>
<P ><o:p><FONT face="Times New Roman"> </FONT></o:p></P>
<P align=left>Wagenhofer, A. 1990. Voluntary disclosure with a strategic opponent. Journal of Accounting and Economics.<o:p></o:p></P>
<P align=left><o:p> </o:p></P>
<P align=left>Cooke, T. E. (1991). An assessment of voluntary disclosure in the annual reports of Japanese corporations. International Journal of Accounting, <o:p></o:p></P>
<P align=left><o:p> </o:p></P>
<P align=left>Craswell, A. T., & Taylor, S. L. (1992, January). Discretionary disclosure of reserves by oil and gas companies: an economic analysis. Journal of Business Finance and Accounting <o:p></o:p></P>
<P align=left><o:p> </o:p></P>
<P align=left>Lau, A. (1992). Voluntary financial disclosure by <st1:place w:st="on">Hong Kong</st1:place> listed companies. <st1:place w:st="on">Hong Kong</st1:place> Manager<o:p></o:p></P>
<P align=left><o:p> </o:p></P>
<P ><o:p><FONT face="Times New Roman"> </FONT></o:p></P>
<P align=left>Lang, M., and R. Lundholm. 1993. Cross-sectional determinants of analyst ratings of corporate disclosures.<o:p></o:p></P>
<P align=left>Journal of Accounting Research <o:p></o:p></P>
<P ><o:p><FONT face="Times New Roman"> </FONT></o:p></P>
<P align=left>Hossain, M., Tan, L. M., & Adams, M. B. (1994). Voluntary disclosure in an emerging capital market: some empirical evidence from companies listed on the Kuala Lumpur Stock Exchange. International Journal of Accounting, <o:p></o:p></P>
<P align=left><o:p> </o:p></P>
<P align=left>Chow, L. M., Chau, G. K., & Gray, S. J. (1995, Winter). Accounting reforms in <st1:country-region w:st="on"><st1:place w:st="on">China</st1:place></st1:country-region>: cultural constraints on implementation and development. Accounting and Business Research, <o:p></o:p></P>
<P align=left><o:p> </o:p></P>
<P align=left>Meek, G. K., Roberts, C. B., & Gray, S. J. (1995, Third Quarter). Factors influencing voluntary annual report disclosures by US, <st1:country-region w:st="on"><st1:place w:st="on">UK</st1:place></st1:country-region> and continental European multinational corporations. Journal of International Business<o:p></o:p></P>
<P align=left>Studies, <o:p></o:p></P>
<P align=left><o:p> </o:p></P>
<P align=left><o:p> </o:p></P>
<P align=left>Hossain, M., Perera, M. M. B., & Rahman, A. R. (1995). Voluntary disclosure in the annul reports of <st1:country-region w:st="on"><st1:place w:st="on">New Zealand</st1:place></st1:country-region> companies. Journal of International Financial Management and Accounting, <o:p></o:p></P>
<P align=left><o:p> </o:p></P>
<P align=left>Lang, M., and R. Lundholm. . 1996. Corporate disclosure policy and analyst behavior. The Accounting Review<o:p></o:p></P>
<P ><o:p> </o:p></P>
<P align=left>Aitken, M., Hooper, C., & Pickering, J. (1997, May). Determinants of voluntary disclosure of segment information:a re-examination of the role of diversification strategy. Accounting and Finance, , .<o:p></o:p></P>
<P align=left><o:p> </o:p></P>
<P align=left><o:p> </o:p></P>
<P align=left>Botosan,<st1:place w:st="on"><st1:country-region w:st="on">C.A.</st1:country-region></st1:place>(1997) Disclosure level and the cost of equity capital. The Accounting Review,<o:p></o:p></P>
<P ><o:p><FONT face="Times New Roman"> </FONT></o:p></P>
<P align=left>Healy,P.M.Hutton,A.P.and Palepu,K.G.(1999) Stock performance and intermediation changes surrounding sustained increases in disclosure. .Contemporary Accounting Research<o:p></o:p></P>