| Reference: | 參考書目
中文書目:
1.許崇源，股權投資會計處理之理論與實務，華泰書局，民國七十五年。
2.林煜宗，現代投資學－制度、理論與實證，自印，民國七十四年八月修訂三版。
3.林金福，有效資本市場理論與會計情報之研究，政治大學會計研究所未出版碩士論文，民國六十八年六月。
4.雲天相，會計變動與會計損益平穩化之研究，東吳大學會計研究所碩士論文，民國七十四年六月。
5.林煜宗，“市場因素對台灣證券市場股位變動之影響"，證交資料，民國六十七年六月(一九四期)。
6.張金桂，台灣股票市場股價行為之實證研究，大同工學院事業經營研究所未出版碩士論文，民國六十九年。
7.徐世豪，台灣證券有致性之研究－過濾法投資效益之評估，政治大學企業管理研究昕碩士論文，民國六十八年。
8.洪日爛，台灣股票市場新上市股票投資報酬率與市場設率性之研究，國立政治大學企業管理研究所未出版碩士論文，民國六十八年六月。
9.李廣進，台灣地區新上市股票短期投資報酬率之研究，國立台灣大學商學研究所未出版碩士論文，民國六十九年六月。
10.謝繼茂，台灣股票市場股票本益比與股票投資組合投資績效關係之研究，國立台灣大學向學研究所未出版碩士論文，民國六十八年七月。
11.林鎮邦，台灣地區股票上市公司公佈之財務報表所含情報量之研究，國立台灣大學商學研究所未出版碩士論文，民國六十八年六月。
12.金柏西，台灣股票市場股票股利對股價影響之實證研究，大同工學院事業經營研究所未出版碩士論文，民國六十九年六月。
13.胡瓊林，組群理論應用於證券投資之研究，國立政治大學企業管理研究所未出版碩士論文，民國六十六年一月。
14.吳琮璠，台灣地區股票上市公司會計情報實證－市場系統風險與會計系統風險之關聯，國立台灣大學商學研究所未出版碩士論文，民國七十年七月。
15.張鴻基，台灣地區股票上市公司每季盈餘時間數列特性及資訊內容研究，台灣大學商學研究所未出版碩士論文，民國七十二年。
16.朱慧燕，台灣證券市場效率問題之研究－半強勢效率假設之核定，淡江大學管理科學研究昕碩士論文，民國七十年。
17.顏月珠，商用統計統計學，三民書局，民國七十二年。
18.謝廣全，最新實用教育與心理統計學，復文書局。
英文書目:
1. Abdel-khalik, A. R. and J. C. McKeown, "Understanding Accounting Changes in An Efficient Market: Evidence of Diffeerential Reaction, " The Accounting Review (October 1978), pp. 851–868.
2. Alexander, S., "Price Movements in Speculative Markets: Trends or Random Walks, " Industrial Management Review (May 1961) pp. 7-26.
3. Archibald, T. R., "Stock Market Reaction to the Depreciation Switch-Back, " The Accounting Review (January 1972), pp. 22-30.
4. Ashton, R. H., "cognitive changes Induced by Accounting Changes: Experimental Evidence on the Functional Fixation Hypothesis, " Supplement to Journal of Accounting Research (1976) pp. 1-17.
5. Accounting Priciple Board, Statement No. 4, Basic Concept and Accounting Principles Underlying Financial Statements of Business Enterprises,
6. Ball, R., "Changes in Accounting Techniques and Stock Prices, " Empirical Research in Accounting: Selected Studies. Journal of Accounting Research, Supplement to Vol. 10 (1972), pp. 1-45.
7. Ball, Ray and Philip Brown, "An Empirical Evaluation of Accounting Income Numbers, "Journal of Accounting Research (Autumn 1968), pp. 159-178.
8. Beaver, William H., "The Behavior of Security Prices and Its Implications for Accounting Research (Methods), " The Accounting Review, Supplement to vol. 47 (1972), pp. 407-437.
9. Beaver, W. H. , "Econometric Properties ○f Alternative Security Return Methods, " Jounal of Accounting Research (Spring 1981), pp. 163-184.
10. _____, "Market Efficiency, " The Accounting Review (January 1981), pp. 23-37.
11. _____, "What should Be the FASB`s objectives? Journal of Accountancy 136 (August 1973), pp. 49-56.
12. Benjamin, W. P. and J. E. McEnroe, "The FASB`s Policy Intervention and the Behavior of Security Returns: An Empirical Investigation of the oil and Gas Industry Employing a Combination of the ITS and the SUR Models," Journal of Business Finance & Accounting (Autumn 1981), pp. 303-327.
13. Beaver, William H. and Roland E. Dukes, "Interperiod Tax Allocation and Different Depreciation Methods: Some Empirical Results," Accounting Review 48 (July 1973), pp. 549–559.
14. Bowen, Robert M. Eric W. Noreen: and John M. Lacey, "Determinants of the Corporate Decision to Capitalize Interest," Journal of Accounting and Economics 3 (June 1981), pp. 151-179.
15. Brown, P. and J. W. Kennelly, "The Informational Content of Quarterly Earnings: An Extension and Some Further Evidence, " The Journal of Business (July 1972), pp. 403-415.
16. Brown, Stephen J. and Jerold B. Warner, "Measuring Security Price Performance," Journal of Financial Economics 7 (March 1980), pp. 205–258.
17. Brown, R. M., "Short-Range Market Reaction to changes to LIFO Accounting Using Preliminary Earnings Announcement Dates," Journal of Accounting Research (Spring 1980), pp. 38-63.
18. Brown, S. L., "Earnings Changes, Stock Prices, and Market Efficiency, " The Journal of Finance (March 1978), pp. 17–28.
19. Biddle, G. C. and F. W. Lindahl, "Stock Price Reactions to LIFO Adoptions: The Association between Excess Return and LIFO Tax savings," Journal of Accounting Research (Autumn 1982), pp. 551-586.
20. Brown, Betty C. and J. T. Brandi, "Security Price Reactions to Changes in Foreign Currency Translation Standards," Journal of Accounting Auditing and Finance (Summer 1986), pp. 185-265.
21. Cheng, P. L. and M. Deets, "Portfolio Returns and the Random Walk Theory, " The Journal of Finance (March 1971), pp. 1-10.
22. Collins, D. W. and W. T. Dent, "The Proposed Elimination of Full Cost Accounting in the Extractive Petroleum Industry: An Empirical Assessment of the Market Consequences, " Journal of Accounting and Economincs (March 1979), pp. 3-44.
23. Collins, D. W., M. S. Rozeff, and W. K. Salatka, "The sec`s Rejection of SFAS No. 19: Tests of Market Price Reversal, " The Accounting Review (January 1982), pp. 1-17.
24. Collins, D. W., M. S. Rozeff, and Dan S. Dhaliwal, "The Economic Determinant of the market Reaction to Proposed Mandatory Accounting Changes in the Oil and Gas Industry, " Journal of Accouting and Economics 3 (1981), pp. 37-71.
25. Dyckman, Thomas R. and Abbie J. Smith, "Financial Accounting and Reporting by oil and Gas Producing Companies: A Study of Information Effects, " Journal of Accounting and Economics l{1979) pp.45-75.
26. Fama, E. F., "The Behavior of Stock Market Prices, " The Journal of Business (January 1965), pp. 34-105.
27. Fama, E. F. , and M. Blume, "Filter Rules and Stock Market Trading, " Security Prices: A. Supplement. The Journal of Business (January 1966), pp. 226-241.
28. Fama, E. F. , L. Fisher, M. C. Jensen, and R. Roll, "The Adjustment of Stock Prices to New Information," International Economic Review (February 1979), pp. 1-21.
29. Foster, George, "stock Market Reaction to Estimates of Earnings Per Share by Company Officials, " Journal of Accounting Research 11 (Spring 1973), pp. 25–37.
30. Foster George, "Accounting Policy Decisions and Capital Market Research, " Journal of Accounting and Economics 2 (August 1980), pp. 29-62.
31. _____, and C. Olsen, "Systematic Post Earnings Announcement Drifts in Security Returns: An Hypothesis Discriminating Experiment, " Research Paper, Stanford University (September 1980).
32. Finnerty, J. E., "Insiders and market Efficiency; The Journal of Finance (September 1976), pp. 1141-1148.
33. Fogler, H. R. and S. Ganapathy, Financial Econometrics for Researchers in Finance and Accounting (Prentice-Hall, Inc., 1982).
34. Foster, T. W. and D. Vickrey, "The Incremental Information Content of the 10-K," The Accounting Review (October 1978), pp. 921-934.
35. Foster, T. W. and D. Vickrey, "The Information Content of Stock Dividend Announcements," The Accounting Review (April 1978), pp. 360–370.
36. Gonedes, N. J., "Efficient Capital Markets and External Accounting, " The Accounting Review (January 1972), pp. 11–21.
37. Gonedes, N. J., "Evidence of the Information content of Accounting Numbers: Accounting-Based and Market-Based Estimates of Systematic Risk, " Journal of Financial and Quantitative analysis (June 1973), pp. 407-443.
38. Gonedes, N. J. and N. Dopuch, "Capital Market Equilibrium Information Production, and Selecting Accounting Techniques: Theoretical Frame work and Review of Empirical Work, " Studies on Financial Accounting objectives, Journal ?f Accounting Research, Supplement to Vol. 12 (1974), pp. 48-129.
39. Granger, C. and O. Morgenstern, Predictability of Stock Market Prices, (D. C. Heath & Co., 1970).
40. Grossman, S. J. and J. E. Stiglitz, "On the Impossibility of Informationally Efficient Markets," The American Economic Review (June 1980), pp. 393-408.
41. Hagerman, R. L. and M. E. Zmijewski, "Scre Economic Determinants of Accounting Policy choice, " Journal of Accounting and Economics 1 (1979), pp. 141-161.
42. Harrison, Tom, "Different Market Reactions to Discretionary and Nondiscretionary Accounting Changes," Journal of Accounting Research 15 (Spring 1977), pp. 84-107.
43. Hendriksen, Eldon S., Accounting Theory (Richard D. Irwin, 4th Ed. 1982).
44. Ijiri, Y., R. K. Jaedicke, and K. G. Knight, "The Effects of Accounting Alternatives on Management Decisions, " in R. F. Jaedicke, Y. Ijiri and O. Nielsen (eds. Research in Accounting Measurement (American Accounting Association, 1966), pp. 186-199.
45. Jaffe, J. F., "Special Information and Insider Trading, " The Journal of Business (July 1974), pp. 410-428.
46. Ingram, R. W. "An Investigation of the Information Content of (certain) Social Responsibility Disclosures, " Journal of Accounting Research (Autumn 1978), pp. 270–285.
47. Jensen, M. C. , "The Performance of Mutual Funds in the Period 1945–1964," The Journal of Finance ( May 1968), pp. 389-416.
48. Jones, ?. and R. Litzenberger, "Quarterly Earnings Reports and Intermediate Stock Price Trends, " The Journal of Finance (March 1970), pp. 143-148.
49. Kaplan, R. S. and R. Roll, "Investor Evaluation of Accounting Information: Some Empirical Evidence, " The Journal of Business (April 1972), pp. 225-257.
50. King, B. F., "Market and Industry Factors in Stock Price Behavior, " Journal of Business (January 1966), pp. 139-190.
51. Lev, B., "The Impact of Accounting Regulation on the Stock Market: The Case of oil and Gas Companies, " The Accounting Review (July 1979), pp. 485-503.
52. Libby, R. , "Discussion of Cognitive Changes Induced by Accounting Changes: Experimental Evidence on the Functional Fixation Hypothesis; Supplement to Journal of Accounting Research (1976), pp. 18-24.
53. Lorie, J. H. and M. T. Hamilton, The Stock Market: Theory and Evidence (Richard D. Irwin Inc., 1973).
54. Mains, N. E., "Risk, the Pricing of capital Assets and the Evaluation of Investment Portfolios: Commets, " The Journal of Business (July 1977), pp. 371-384.
55. May, R. G. and G. L. Sundem, "Cost of Information and Security Prices: Market Association Tests for Accounting Policy Decisions," The Accounting Review (January 1973), pp. 80-94.
56. May, R. G. and G. L. Sundem. " Research for Accounting Policy: An overview, " The Accounting Review (October 1976).
57. Mckibben, W. "Econometric Forecasting of Common Stock Individual Returns: A New Methodology Using Fundamental Operation Data, " The Journal of Finance (May 1972), pp. 371-380.
58. Mellman, M. and M. E. Seiler, "Structure Needed for Implementing Mandated Accounting Changes, " Journal of Accounting, Auditing and Finance (Autumn 1986), pp. 305-318.
59. Murray, D., "The Irrelevance of Lease Capitalization , " Journal of Accounting, Auditing and Finance (winter 1982), pp. 154-159.
60. Pattel, J. M., "Corporate Forecasts of Earnings Per Share and Stock Prices Behavior: Empirical Tests, " Journal of Accounting Research (Autumn 1976), pp. 246-276.
61. Prakash, P. and A. Rappaport, "Information Inductance and Its significance for Accounting, " Accounting, organization and Society 2(1977), pp. 29-38.
62. Sepe, J., "The Impact of the FAs B "s 1974 GPL Proposal on the security Price structure, " The Accounting Review (July 1982), pp. 467–485.
63. Ricks, W. E., "The Market`s Response to the 1974 LIFO Adoptions, " Journal of Accounting Research, Part 1 (Autumn 1982), pp. 367–387.
64. Sharp, W. F., "Capital Assets Prices: A Theory of market Equilibrium Under Conditions of Risk, " The Journal of Finance (September 1964), pp. 425-442.
65. Smith, A. J. , "The SEC - Reversal` c: FA SB Statement No. 19: An Investigation of Information Effects, " Journal of Accounting Research, Supplement to Vol. 49, 1981, pp. 174-211.
66. Stanley, M. T. and S. B. Block, "Accounting and Economic Aspects of SFAS 8," International Journal of Accounting and Research (Spring 1979), pp. 135-155.
67. Sunder, S., "Relationship Between Accounting Changes and Stock Prices: Problems of Measurement and Some Empirical Evidence, " Empirical Research in Accounting: Selected Studies. Journal of Accounting Research, Supplement to Vol. 11 (1973), pp. 1-45.
68. Sunder, S., "Stock Prices and Risk Related to Accounting Changes in Inventory Valuation, " The Accounting Review (April 1975), pp. 305-315.
69. Vigeland, R. L. , "The Market Reaction to Statement of Financial Accounting Standard No. 2, " Accounting Review (April 1981), pp. 30.9–325.
70. Watts, R., "The Information Content of Dividends, " Journal of Business (April 1973), pp. 191–211.
71. Watts, R. and J. L. Zimmerman, "Toward a Positive Theory of the Determination of Accounting Standards, " Accounting Review 53 (January 1978), pp. 112-134.
72. Ying, C., "stock Market Prices and Volume of Sales, " Econometrica (July 1966), pp. 676-685.
73. Zweing, ?. , "An Investor Expectations Stock Price Predictive Model Using close-End Fund Premiums, " The Journal of Finance (March 1973), pp. 67-78. |
