| Reference: | 一、國內部份
蔡彥卿，中美財務揭露系統管制之比較－財務資訊揭露之背景與相關理論（上），會計研究月刊，民國79年12月，頁23-25。
蔡彥卿，中美財務揭露系統管制之比較－財務資訊揭露之背景與相閘理論（下），會計研究月刊，民國80年1月，頁52-55。
顏月珠，商用統計學，民國八十年八月。
二、國外部份
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