| Reference: | 一、中文書籍
1.林彬，期貨交易之理論與實務，巨浪出版社。
2.李宗賢，國際商品期貨交易操作，巨浪出版社。
3.翁霓，商業銀行資產負債管理之研究，台北：政大會計研究所碩士論文，民國七十三年六月。
二、中文期刊
1.王清福，「從銀行訂定放款利率論利率自由化之實施成效」，一銀月刊第二十八卷第一期，民國七十二年一月。
2.何京勝，「企業經營者對商品期貨市場之認識」，企管研究，台中：中興大學企管系印行，民國六十八年。
3.李銀櫃，「倫敦國際金融期貨交易所簡介」，一銀月刊第二十八卷第七期，民國七十二年七月。
4.林昌義，「期貨交易之性質及其運用」，農業經濟論文專集19，中國農村經濟學會印行。
三、英文書籍
1. Dominguez John R., Devaluation and Futures Markets (Massachusetts: D.C. Heath and Company, 1972).
2. Financial Accounting Standard Board (FASB), Disclosure of Interest Rate Futures Contracts and Forward and Standby Contracts, Exposure Draft (Stamford, Conn: FASB, 1980).
3.________ , Disclosure of Interest Rate Futures Contracts and Forward and Standby Contracts, Technical Bulletin No. 81-1 (Stamford, Conn: FASB, 1981)
4.________ , Accounting for Futures Contracts, Exposure Draft (Stamford, Conn: FASB, 1983)
5.________ , Accounting for Futures Contracts, Statement of Financial Accounting Standards No. 80 (Stamford, Conn: FASB, 1984)
6. Goss B.A. and B.S. Yamey, The Economics of Futures Trading, (New York: John Wiley & Sons, 1976)
7. Hendriksen Eldon S., Accounting Theory, 4th ed. (Richard D. Irwin, Inc., 台北：美亞出版社 , 1982)
8. Teweles Richard J. & Charles V. Harlow, & Herbert L. Stone, The Commodity Futures Trading Guide (McGraw-Hill Book Company, 1969)
9. Teweles Richard J. & Charles V. Harlow, & Herbert L. Stone, The Commodity Futures Game (McGraw-Hill Book Company, 1974)
四、英文期刊
1. Adams Kerry D., "Hedge Accounting for Anticipated Hedges of Short-Term Liabilities", Journal of Accounting, Auditing & Finance (Winter, 1984):151-163.
2. Anderson Ronald W. and Jean-Pierre Danthine, "Cross Hedging", Journal of Political Economy, Vol. 89, No. 6 (1981), 1182-1196
3. Arnold Tanya S., "How to Do Interest Rate Swaps", Harvard Business Review (Sep.-Oct., 1984), 96-101
4. Black Fischer, "The pricing of Commodity Contracts", Journal of Financial Economics 3 (1976), 167-179
5. Boner Thomas K., "Hedging Can Reduce Corporate Rate Imbalance", Financial Executive (Feb. 1983), 20-30
6. Booth James R. & Richard L. Smith & Richard W. Stolz, "Use of Interest Rate Futures by Financial Institutions", Journal of Bank Research (Spring, 1984), 15-20
7. Ederington Louis H., "The Hedging Performance of the New Futures Markets", The Journal of Finance, Vol. 34, No. 1 (March, 1979), 157-170
8. Figlewski Stephen, "Hedging Performance and Basis Risk in Stock Index Futures", The Journal of Finance, Vol. 39, No. 3, (July, 1984), 657-669
9. Fitzgerald M. Desmond, "Innovations in Financial Futures", The Banker (April, 1983), 95-103
10.________ , "Financial Futures: Costs and Benefits, "The Banker (Oct. 1982), 41-51
11. Houthakker Hendrik S., "The Extention of Futures Trading to the Financial Sector", Journal of Banking and Finance 6 (1982), 37-47
12. Jacobs Rodney L., "Fixed-Rate Lending and Interest Rate Futures Hedging" , Journal of Bank Research (Autumn, 1983), 193-202
13. Jacobs Rodney L. & Robert A. Jones, "The Treasury-Bill Futures Market", Journal of Political Vol. 88, No. 4 (1980) 699-721
14. Jarrow Robert A. & George S. Oldfield, "Forward Contracts and Futures Contracts", Journal of Financial Economics 9 (1981), 373-382
15. Johnson Jeland L., "The Theory of Hedging and Speculation in Commodity Futures", Review of Economic Studies, Vol.27, (.1959-60), 139-151
16. Lower Robert C. and Scott W. Ryan, "Futures Trading by National Banks", Banking Law Journal, Vol. 98, No. 3 (March, 1981), 239-256
17. Morgan George Emir, "Forward and Futures Pricing of Treasury Bills", Journal of Banking & Finance 5 (1981), 483-496
18. O`brien James G. , "Interest Rate Futures-Commercial Bank", The Banking Law Journal (Vol. 98, No. 3, March, 1981), 257-263
19. Piteo Thomas A., "Forward Contracts-Free Market Financial Tools", Journal of Accountancy (Aug., 1982), 72-82
20. Powers mark J., "Does Futures Trading Reduce Price Fluctuations in Cash Markets", The American Economic Review (June, 1970) , 460-464
21. Rohlwink Anthony, "How Asset and Liability Management Improves Performance", The Banker (March, 1984), 41-45
22. Rose Sanford, "Banks Should Look to the Futures", Fortune (April, 1981), 185-192
23. Speakes Jeffrey K., "Reduce Interest Risk Through a Synthetic Fixed-Rate Loan", Financial Executive (Dec., 1982) 50-53
24. Stein Jerome L., "The Simutaneous Determination of Spot and Futures Prices", American Economic Review, Vol. 51 (1961) 1012-1025
25. Stevenson Richard A. and Robert M. Bear, "Commodity Futures: Trends or Random Walk?", The Journal of Finance, Vol. 25, No. 1 (March 1970), 65-81
26. Walgren Robert E., "Managing Interest Expense with Futures Contracts", Financial Executive (Dec. 1982), 46-48
27. Walmsley Julian K., "Understanding Interest Rate Swaps", The Bankers Magazine (JulyAug., 1984), 44-47
28. Working Holbrook, "Futures Trading and Hedging", American Economic Review, Vol. 63 (1953), 314-343 |
