| Reference: | 參考資料
一、 中文部分：
1.朱富春，「轉換公司債分析」，證交資料，第二六一期（七十三年一月）。
2.呂海榮等編，公司法修正理由詳論（台北：植根法學叢書，六十九年七月）。
3.吳典昭撰，「每股盈餘計算之研究」（國立政治大學財政研究所碩士論文，六十八年六月）。
4.林煜宗，現代投資學（台北：三民書局，七十四年八月）。
5.林瑞瑩，「介紹美國可轉換有價證券」，證交資料，第二七七期，（七十四年五月）
6.徐景亮，「轉換公司債之會計處理」，會計師會訊，第三十六期（七十三年六月）。
7.陳樹撰，「轉換公司債募集與發行問題之研究」，未印行（七十三年六月）。
8.陳樹，「轉換公司債之概念及相關問題之探討」，證券管理，第三卷第三期（七十四年五月）。
9.鄭丁旺，中級會計學，下?（台北：作者自印，七十一年八月）。
10.鄭如蘭譯，「時價發行與轉換公司債」，證券管理，第一卷第六期～第二卷第四期（七十二年十一月～七十三年七月）。
11.鄭如蘭譯，「如何培育債券市場」，證交資料，第二五四期（七十二年六月）。
12.劉鴻坤，公司法新論與實務（台北：作者自印，六十三年十月）
13.謝明玲撰，「我國企業發行可轉換公司債可行性之研究」（國立政治大學會計研究所碩士論文，七十三年六月）。
14.證交資料室，「日本可調換公司債淺說」，證交資料，第一六九期??七五期（六十五年五月?六十五年十一月）。
二、 英文部分
1. Accounting Principles Board Opinion No.9: Reporting the Results of Operations (New York: AICPA, December 1966).
2. Accounting Principles Board Opinion No.14: Accounting for Convertible Debt and Debt Issued With Stock Purchase Warrants (New York: AICPA, March 1969).
3. Accounting Principles Board opinion No.15: Earnings Per Share (New York: AICPA, May 1969).
4. Accounting Research Bulletin No.43, Chapter 8: Income and Earned Surplus (New York: AICPA, June 1953).
5. Accounting Research Bulletin No.49: Earnings Per Share (New York: AICPA, April 1958).
6. Albert D. Burger and Stuart K. Webster, "The Management Accountant Looks at EPS vs. ROI: Conflict in Measuring Performance," Management Accounting (August 1978).
7. Alex Kane, Young Ki Lee and Alan Marcus, "Earnings and Dividend Announcements: Is There a Corroboration Effect?," The Journal of Finance (September 1984).
8. AICPA Accounting Interpretations, Computing Earnings Per Share: Unofficial Accounting Interpretations of APB Opinion No.15 (New York: AICPA, July 1970).
9. Ben Branch: Investments: Apractical Approach (Chicago: Longman Financial Service Publishing, Inc. 1985),
10. Benzion Barlev, "Theory, Pragmatism and Conservatism in Reflecting the Effects of Warrants on Diluted EPS," ABACUS, Vol.20, No. 1 (January 1984).
11. Benzion Barlev, "Contingent Equity and the Dilutive Effect on EPS," The Accounting Review (April 1983).
12. Bertrand J. Belda, "The Calculation of Earnings Per Share," Journal of Accountancy (September 1955).
13. Dan Givoly and Dan Palmon, "Classification of Convertible Debt as Common Stock Equivalents: Some Empirical Evidence on the Effects of APB Opinion 15," Journal of Accounting Research (Autumn 1981),
14. Donald K. Clancy, "What is a Convertible Debenture? A Review of the Literature in the U.S.A.," ABACUS (December 1978).
15. Donald F.. Arnald and Thomas E. Humann, "Earnings Per Share: An Empirical Test of the Market Parity and the Investmant Value Methods," The Accounting Review (January 1973).
16. Dudley W. Curry, "Opinion No. 15, vs. A Comprehansive Financial Reporting Method for Convertible Debt," The Accounting Review (July 1971).
17. Financial Accounting Standards Board Statement No.21: Suspension of the Reporting of Earnings Per Share and Segment Information by Nonpblic Enterprises (Stamford: FASB on the Financial Accounting Fundation, April 1978).
18. Financial Accounting Standarda Board Statement No.55: Determining Whether a Convertible Security is a Common Stock Equivalent (Stamford: FASB on the Financial Accounting Fundation, February 1982).
19. Financial Accounting Standards Board Statement No.85: Yield Test for Determinig Whether a Convertible Security Is a Common Stock Equivalent (Stamford: FASB on the Financial Accounting Fundation, March 1985).
20. G. Frankfurter and B. Horwitz, "The Effects of Accounting Principles Board Opinion No.15 on Earnings Per Share: A Simulation Study," The Accounting Review (April 1972).
21. Harold Bierman, JR, "Common Stock Equivalent, Earnings Per Share, and Stock Valuation," Journal of Accounting, Auditing and Finance (Winter 1986).
22. Herman W. Bevis, "Earnings Per Share and The Need for Full Disclosure," Journal of Accountancy (February 1966).
23. James E. Parker and Barry E. Cushing, "Earnings Per Share and Convertible Securities: A Utilitarian Approach," ABACUS (June 1971).
24. John G. Fulmer, Jr. and James E. Moon, "Test for Common Stock Equivalency," Journal of Accounting, Auditing and Finance (Fall 1984).
25. Jonathan Ingersoll, "An Examination of Corporate Call Policies on Convertible Securities" The Journal of Finance (May 1977).
26. Joseph C. Rue, "A Study of Alternative Common Stock Equivalence Rules as Predictors of Conversion," (P. H. D. Dissertation, The Pennsylvania State University, 1979).
27. Kenneth L. Fox and Philip E. Fess, "Suggested Refinements of Procedures in Determining Earnings Per Share,"Journal of Accountancy (January 1970).
28. Lola Woodard Dudley, "Is EPS Worth all the Troble?" Journal of Accountancy (August 1985).
29. M. J. Brennan and E. S. Schwartz, "Convertible Bond: Valuation and Optimal Strategies for Call and Conversion," The Journal of Finance (December 1977).
30. Patricia A. Boyer and Charles H. Gibson, "How About Earnings Per Share?", The CPA Journal (February 1979).
31. Paul D. Cretien, Jr., "Premiums on Convertible Bonds: Comment," Journal of Finance (September 1970).
32. Perter H. Knutson, "Income Distribution: The Key to Earnings Per Share," The Accounting Review (January 1970).
33. Raymond D. King, "The Effect of Convertible Bond Equity Values on Dilution and Leverage," The Accounting Review (July 1984).
34. Randolph P. Beatty and Steven B. Johnson, "A Market-Based Method of Classifying Convertible Securities," Journal of Accounting, Auditing & Finance (Winter 1985).
35. Richard E. Flaherty and Bill N. Schwartz, "Earnings Per Share: Compliance and Understandability, Journal of Accounting Auditing & Finance (Fall 1980).
36. Robert L. Vigeland, "Dilution of Earnings Per Share in an Option Pricing Framework," The Accounting Review (April 1982).
37. Sidney Davidson, ed., Handbook of Modern Accounting (New York MacGrow-Hill Book Company, 1977.)
38. Stewart L. Brown, "Earnings Changes, Stock Prices, and Market Efficiency," The Journal of Finance (March 1978).
39. Thomas R. Hofstedt and Richard R. West, "The APB, Yield Indices and Predictive Ability, “The Accounting Review (April 1971).
40. Werner G. Frank and Jerry J. Weygandt, “Convertible Debt and Earnings Per Share: Pragmatism vs Good Theory,” The Accounting Review (April 1970).
41. Werner G. Frank and Jerry J. Weygandt, “A Prediction Model for Convertible Debentures,” Journal of Accounting Research (Spring 1971).
42. W.F.. Stanley, “Financial Statement Should Report Earnings and Dividends Per Share, “ Journal of Accountancy (April 1951).
43. W. Ken Harmon, “Earnings vs. Funds Flows: An Empirical Investigation of Market Reaction,” Journal of Accounting, Auditing & Finance (Fall 1984).
44. William Kross, Gordon Chapman, and Kenneth H. Strand, Fully Diluted Earnings Per Share and Security Returns: “Some Additional Evidence, “Journal of Accounting, Auditing and Finance (Fall 1980). |
