[14] Dan，SD. Voluntary Nonfinancial Disclosure and the Cost of Equity Capital： The Initiation of Corporate Social Re-sponsibility Reporting [J].The Accounting Review，2011，86：59-100.

[15] Larocque. Disclosure， analyst forecast bias， and the cost of equity capital[J].SSRN Working paper，2008 .

[16] Plumlee M， Brown D， Marshall S. The Impact of Voluntary Environmental Disclosure Quality on Firm Value[J]. SSRN Working paper， 2008.

[17] Francis J， Nanda D， Olsson P. Voluntary disclosure， earnings quality， and cost of capital[J]. Journal of Accounting Research.2008，46：53-99.