世界十大高楼（8）

 (6)Discretionary Disclosure (Empirical) I

Barth, Mary E., John A. Elliott, and Mark W. Finn, "Market Rewards for Increasing Earnings Patterns, " Working paper, Harvard University, 1993.

Byrd, J. W., Marilyn F. Johnson, and M. S. Johnson, "Investor Relations and the Cost of Capital, " Working paper, University of Michigan, 1994.

Dechow, Patricia M., Richard G. Sloan, and Amy P. Sweeney, "Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC, " Contemporary Accounting Research (1996): 1-36.

Froot, Kenneth A., AndrJ F. Perold, and Jeremy C. Stein, "Shareholder Trading Practices and Corporate Investment Polices, " Journal of Applied Corporate Finance (Summer 1992): 42-58.

Healy, Paul, and Krishna Palepu, "The Effect of Firm's Financial Disclosure Strategies on Stock Prices," Accounting Horizons (March 1993): 1-11.

Healy, Paul, and Krishna Palepu, "The challenges of investor communications: The case of CUC International, Inc., " Journal of Financial Economics, 38 (June 1995): 111-140.

Lang, Mark H., and Russell J. Lundholm, "Cross-Sectional Determinants of Analysts Ratings of Corporate Disclosures, " Journal of Accounting Research 31 (Autumn 1993): 246-271.

Lang, Mark H., and Russell J. Lundholm, "Corporate Disclosure and Analyst Behavior, "The Accounting Review 71 (October 1996): 467-492.

Lang, Mark H. and Russell J. Lundholm, "Voluntary Disclosure and Gun-Jumping During an Equity Offering, " Working paper, University of Michigan, 1996.

Noe, Christopher F. "Voluntary Disclosures and Insider Transactions, " Journal of Accounting and Economics 27 (3) 1999.

Welker, Michael, "Disclosure Policy, Information Asymmetry and Liquidity in Equity Markets, " Contemporary Accounting Research (Spring 1995): 801-827.

(7)Discretionary Disclosure (Empirical) II

Botosan, Christine, "The Impact of Annual Report Disclosure Level on Investor Base and the Cost of Capital," The Accounting Review (July 1997): 323-350

Bushee, Brian, and Christopher F. Noe, "Unintended consequences of attracting institutional investors with improved disclosure, " Working paper, Harvard Business School, 1999.

Frankel, Richard M., Maureen F. McNichols and G. Peter Wilson. "Discretionary Disclosure and External Financing," The Accounting Review, 70 (January 1995): 135-150.

Healy, Paul, Amy P. Hutton, and Krishna Palepu, "Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure, " Contemporary Accounting Research (forthcoming 1999).

Sengupta, Partha, "Corporate Disclosure Quality and the Cost of Debt," The Accounting Review, 70 (October 1998): 459-474.

Tasker, Sarah C., "Bridging the Information Gap: Quarterly Conference Calls as a Medium for Voluntary Disclosure, " Review of Accounting Studies 3 (1998): 137-167.

2. Accounting Choice（缺）

3. Accounting Reporting Model（缺）

4. International Comparison（缺）

 * Industry-specific and International Accounting Research

Barth, Mary E., William H. Beaver, and Christopher H. Stinson, "Supplemental Data and the Structure of Thrift Share Bank, " The Accounting Review 74 (January 1991): 56-66.

Beaver, William H. and Maureen F. McNichols, "The Characteristics and Valuation of Loss Reserves of Property Casualty Insurers, " Review of Accounting Studies 3 (1998): 73-95.

Bernard, V., Merton, R. C., and Krishna G. Palepu, "Mark-to-market Accounting for Banks and Thrifts: Lessons from the Danish Experience. " Journal of Accounting Research (Spring 1995).

Leuz, Christian, and Robert E. Verrecchia, "The Economic Consequences of Increased Disclosure, " Working Paper 41, Johann Wolfgang Goethe University, 1999.

Pownall, Grace, and Katherine Schipper, "Implications of Accounting Research for the SEC's Consideration of International Accounting Standards for US Securities Offerings, "Working paper, Emory University, 1998