| Reference: | 參考書目
一、中文部分:
1.上市証券發行公司財務資料彙編(証交所) 69-73年度
2.台灣証券交易所統計資料，69-73年度
3.許士軍著，管理學(台北:東華書局，民國72年，二版)
4.黃俊英著，多變量分析(民國75年，華泰書局)
5.黃棋華，我國會計師從事預測簽証可行性之研究(碩士論文，政治大學會計研究所，民國73年)
6.陳建榮，台灣地區股票上市公司業績發表會之內容及準確信之研究(碩士論文，台灣大學高學研究所，民國71年)
7.証券統計要覽，第11-16輯
8.國民經濟動向統計季報，民國75年2月份
9.張紘炬著，統計學(民國74年，華泰書局)
10.楊國樞等譯，行為統計學(民國67年，環球書社)
11.劉原祺，台灣股票上市公司預算虛估行為的因素分折(碩士論文，政治大學企管研究所，民國67年)
12.董天祥著，統計學導論(民國74年，中華徵信所)
二、英文部份
1 . AICPA, Explosure Draft : Standards for System for the Preparation of Financial Forecasts , 1974 , pp. l4-l5 .
2 . AICPA, "Guideline for System for the Preparation of Financial Forecasts" and "Presentation and Disclosure of Financial Forecasts".
3 . Albrecht , W. S . and O. Johnson, L.L. Lookabill and D. J .H. Wa , "A Comparison of the Accuracy of Corporate and Security Analysts` Forecasts of Earnings : A Comment, "The Accounting Reciew (Oct . 1977), pp. 736-40 .
4 . Asebrook R. J . and D. R. Carmichael, "Reporting on Forecasts : A Surrey of Attitudes , "The Journal of Accountancy (Aug.1973), pp. 38- 48 .
5 . Backer Morton, "Financial Reporting and Security Investment Decisions," Financial Analysts Journal ( Mar.-Apr. 1971),p. 69 .
6.Baker H. Kent and John A. Haslem, "Information needs of Individual Investors", Journal of Accountancy (No.1973) pp.30-35.
7.Baker, Morton, "Accounting Theory, Objectives and Measurements," The Journal of Accountancy(Oct.1963), pp. 59-61.
8.Barefield M. R. and Eugene E. Comiskey, "The Accuracy of Analysts` Forecasts of Earnings Per Share", The Journal of Business Research(Jul.1975),pp.242-52.
9.Basi Bart A., Kenneth J. Carey, and Richard D. Twark, "A Comparison of the Accuracy of Corporate and Security Analysts` Forecasts of Earnings, "The Accounting Review (Apr,1976),p.252.
10.Benjamin James and Robert H. Strawser, "The Publication of Forecasts: An Experiment," ABACUS (Dec.1974),pp. 138-46.
11.Bevis H.W., "The CPAS Attest Function in Modern Society," The Journal of Accountancy,(Feb.1962),p.29.
12.Bernstein Leopold A., "Financial Statement Anaysis Theory Application and Interpretation,"(Richard D. Irwin Inc.1983 3rd),pp.636-7.
13.Bhaskar K. N. and H. C. Morris, "The Accuracy of Brokers` Protit Forecasts in the UK," Accounting and Business Research(soring1984).pp. 113-24.
14.Birnberg J. and N. Dopouch, "A Conceptual Approach to the Framework for Disclosure", The Journal of Accountancy (Feb.l963),p.56.
15.Brandon C. H., "The Disclosure of Forecasts in Annual Reports," (Ph. D. Dissertation, University of Georgia,1972).
16.Burton J. C.,"A Report on the Symposium on Ethics in Corporate Financial Reporting," Financial Executive,(Jan.1972),p.30.
17.Burton J. C., "Communication and Innovation in Financial Reporting," Financial Analysts Journal,(Jan.-Feb.1969),p.37.
18.Clark C. and P. Elgers, "Forecasted Income Statements: An Investor Perspective," The Accounting Review.(Oct. 1973),pp.668-78.
19.Cooper W. W.,N. Dopuch, and T. F. Keller, "Budgetary Disclosure and Other Suggestions for Improving Accounting Reports, "Accounting Review(Oct. 1968),p.641.
20.Copeland M. Ronald and Robert J. Mariani, "Executives` Forecasts of Earnings Per Share Versus Forecasts of Naive Models," The Journal of Business(Oct. 1972),pp.497-98.
21.Corless J. C. and C. T. Norgard, "User Reaction to CPA Reports on Forecasts," Journal of Accountancy(Aug. 1974),pp.46-54,
22.Cragg J. G. and B. G. Malkiel, "The Consensus and Accuracy of Some Predictions of the Growth of Corporate Earnings, "The Journal of Finance,(Mar. 1968),pp.67-84,
23.Crichfield T.,T. R. Dyckman and T. Lakonishok, "An Evaluation of Security Analysts` Forecasts, "The Accounting Review(Oct. 1978),pp.651-68.
24.Daily R., "The Feasibility of Reporting Forecasted Data," The Accounting Review(Oct. 1971),pp,686-92.
25.Elton J. Edwin and Martin J. Gruber, "Earnings Estimates and the Accuracy of Expectational Data," Management Science(Apr. 1972),pp.409-24.
26.FASB, Statement of Financial Accounting Concepts No.l, "Objectives of Financial Reporting by Business Enterprises,(Stamford, Conn, Nov. 1978).
27.FASB, Statement Financial Accounting Concepts No.2, "Qualitat Characteristics of Accounting Information,"(Stamford, Conn: May 1980).
28.Financial Executire Research Foundation, "How Accurate are Forecasts?," Financial Executive(Mar. 1973),pp.26-32.
29.Foster George, "Stock Market Reaction to Estimates of Earnings per Share by Company Officials," Journal of Accounting Research(spring1973),pp.25-37.
30.Gillis John G., "Legal Aspects of Corporate Forecasts, "Financial Analysts Jounral(Jan. – Febl 1973),pp.72-76.
31.Green D., Jr. and J. Segall, "The Predictive Power of First Quarter Earnings Reports," Journal of Business(Jan.1967)pp.44-45.
32.Guy M. Dan, "Auditing Procedures for Projected Financial Statements: A Suggested Approach," Canadian Chartered Accountant(Jun.1972)pp.24-25.
33.Hagerman Robert and William Ruland, "The Accuracy of Management Forecasts," Journal of Economics and Business (spring1979),pp.l72-78.
34.Hassell M. John and Robert H. Jennings, "Relative Forecast Accuracy and the Timing of Earnings Forecast Announcements," The Accounting Review(Jan. 1986),pp. 58-75.
35.Ijiri Yuji, "On Budgeting Principles and Budget-Auditing Standards," The Accounting Review(Oct. 1968),p. 662.
36.Jaggi Bikki, "Comparative Accuracy of Management`s Annual Earnings Forecast," Financial Management(Winter 1978),pp.24-31.
37.Kapnick Harrey E., "Will Financial Forecasts Really Help Investors?," Financial Executive(Aug. 1972),pp.50-54.
38.Keller R. J., "Disclosure of Projected Financial Information in Corporate Annual Reports,"(Unpublished Ph. D. Dissertation, The Louisiana State University,1973),p. l62.
39.Malcolm R. R., James J. Benjamin and Robert H. Strawser, "An Examination of the Accuracy of Earnings Forecasts," Financial Management (Fall 1977),pp.78-86.
40.Meigs W. B., A. N. Mosich and E. J. Larsen, Modern Advanced Accounting,(New York: Mcgraw-Hill Book Company,1975),p.343.
41.Nielsen."New Challenges in Accounting," The Accounting Review,(Oct. 1968),p. 641.
42.Patell James, "Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Tests," Journal of Accounting Research(Autumn 1976),pp. 246-76..
43.Ruland William, "The Accuracy of Forecasts by Management and by Financial Analysts," The Accounting Review(Apr. 1978),pp.439-47.
44.Siegel Sindeney, Nonparametric Statistics: for the Behavior Sciences,(New York,1956,McGraw-Hill).
45.Singhvis. Surendra and Harsha B. Desai,"An Emprical Analysis of the Quality of Corporate Financial Disclosure," The Accounting Review(Jan. 1971),pp. l29-38.
46.Schreuder Hein and Jan Klaassen, "Contidential Revenue and Profit Forecasts by Management and Financial Analysts: Evidence from The Netherlands," The Accounting Review(Jan. 1984),pp.64-77.
47.Skousen K. Fred, Robert A. Sharp, and Russel K. Tolman," Corporate Disclosure of Budgetary Data," The Journal of Accountancy(May 1972),p.50-57.
48.SPSSX-User`s Guide(New York,1983,McGraw-Hill)
49.Stettler Howard F., "CPA`s/Auditing/2000," The Journal of Accountancy(May 1968),pp. 58-59.
50.Steward S. Jr., "Research Report on Corporate Forecasts," Financial Analysis Journal(Jan.-Feb. 1973),pp. 77-85.
51.Tull D.,"The Relationship of Actual and Predicted Sales and Profits in New Product Introductions," The Journal of Business,(Jul. 1967),pp. 233-49. |
