| Reference: | 一、 中文參考文獻 (依作者姓氏筆畫排列)
（一） 專書
1. 王文宇，公司法論，5 版，元照，2016年7月。
2. 林仁光，會計，載：新修正公司法解析，2版，元照，2002年1月。
3. 柯芳枝，公司法論(上)，9 版，三民，2015 年7月。
4. 廖大穎，公司法原論，7 版，三民，2016年2月。
5. 劉連煜，現代公司法，15 版，新學林，2020年9月。
6. 劉渝生，公司法制之再造—與德國公司法之比較研究，新學林，2005年6月。
（二） 專書論文
1. 王文宇、林仁光，公司資本制度與股票面額之研究，載：王文宇，民商法理論與經濟分析(二)，頁26–39，2003年4月。
（三） 期刊
1. 王元章、張椿柏，從核心代理問題的角度探討股權結構，董事會特性對公司價值之影響，證券市場發展季刊，23卷2期，頁131–174，2011年6月。
2. 朱德芳，公司進行減資並以現金逐出畸零股股東，是否適法? －評最高法院108年度台上字第1234號民事判決，月旦裁判時報，99期，頁48–61，2020年9月。
3. 朱德芳，論公開發行公司之資本結構重組與公司治理:以形式減資與私募增資為核心，國立臺灣大學法學論叢，37 卷2 期，頁 81–150，2008年6月。
4. 林麗香，企業取回自子股份之法律問題，台北大學法學論叢，第四十八期，頁69–173，2001年6月。
5. 洪令家，公司對股東所為分派─季分派及減資，月旦會計實務研究，28期，頁50–58，2020年4月。
6. 黃銘傑，自己股份買回與公司法－財政部“庫藏股”制度草案的問題點與盲點，臺大法學論叢，28卷1期，頁217–258，1998年1月。
7. 廖大穎，舉債買庫藏股，月旦法學教室，17期，34–35，2004年3月。
8. 戴銘昇，從比較法論臺灣證券交易法庫藏股制度相關議題之探討，中正財經法學，頁1–57，2018年7月。
（四） 學位論文與研究計畫
1. 江佑庭，從債務資金成本角度重新審視資本維持原則之合理性，國立臺灣大學會計學研究所碩士論文，2019年。
2. 理律法律事務所、財團法人台灣亞洲基金會，公司法制研修分析 ─【公司法制全盤研究與修訂建議】委託研究案期末報告第三冊，自版，2000年3月。
3. 陳彥竹，控股公司之創設及其債權人保護，國立政治大學法律研究所碩士論文，2004 年。
4. 黃拓華，公司組織再造對債權人之保護，國立政治大學法學院碩士在職專班碩士論文，2008年。
5. 蔡旻睿，償付能力測試與債權人保護，國立政治大學法律研究所碩士論文，2018年。
（五） 法院判決與主管機關函釋
1. 經濟部 2002 年 3 年 14 日經商字第 09102050200 號函釋。
2. 經濟部1988年3月2日經商字第05674號函釋。
3. 經濟部商業司2018年2月1日經商字第10702402640號函釋。
4. 最高法院71年台上字第1912號民事判決。
5. 最高法院 72 年度台上字第 289 號民事判決。
6. 最高法院88年度台上字第3431號民事判決。
7. 最高法院96年度台上字第1395號民事判決。
8. 最高法院103年度台上字第2715號裁定。
9. 最高法院109年度台上字第714號民事判決。
（六） 網路資源
1. 中央銀行12月17日央行理監事會後記者會參考資料， https://www.gov.tw/News5_Content.aspx?n=11&s=514135 （最後瀏覽日：2021年5月12日）。
2. 公司法全盤修正修法建議，第三部分修法建議，www.scocar.org.tw。
3. 重寫公司條例第32章，第三次公眾諮詢（2008年6月26日），http://www.cr.gov.hk/tc/publications/reports/consultation/20080626.htm。
4. 經濟部公司依公司法規定公告資訊站，https://ipcsa.nat.gov.tw/pap。
二、 外文參考文獻 (依作者姓氏筆畫排列)
（一） 專書
1. AUSTIN, R. P. & I. M. RAMSAY (2005), FORD’S PRINCIPLES OF CORPORATIONS LAW, LexisNexis Butterworths.
2. BARNEA, AMIR, ROBERT A. HAUGEN & LEMMA W. SENBET (1985), AGENCY PROBLEMS AND FINANCIAL CONTRACTING, Prentice Hall.
3. BOOTH, RICHARD A. (2020), FINANCING THE CORPORATION, Deerfield, IL: Clark Boardman Callaghan.
4. CHEFFINS, BRAIN R. (1997), COMPANY LAW: THEORY, STRUCTURE AND OPERATIO, Oxford University Press.
5. CHEFFINS, BRIAN (2008), CORPORATE OWNERSHIP AND CONTROL: BRITISH BUSINESS TRANSFORMED, Oxford University Press.
6. GAMBACORTA, LEONARDO, JING YANG & KOSTAS TSATSARONIS (2014), FINANCIAL STRUCTURE AND GROWTH, The MIT Press.
7. HAAS, JEFFREY J. (2014), CORPORATE FINANCE, West Academic.
8. KPMG (2008), FEASIBILITY STUDY ON AN ALTERNATIVE TO THE CAPITAL MAINTENANCE REGIME ESTABLISHED BY THE SECOND COMPANY LAW DIRECTIVE 77/91/EEC OF 13 DECEMBER 1976 AND AN EXAMINATION OF THE IMPACT ON PROFIT DISTRIBUTION OF THE NEW EU-ACCOUNTING REGIME MAIN REPORT, European Commission.
9. SCHUMPETER, JOSEPH A. (1934), THE THEORY OF ECONOMIC DEVELOPMENT, Harvard Economic Studies.
10. SCIULLI, D. (2001), CORPORATE POWER IN CIVIL SOCIETY: AN APPLICATION OF SOCIETAL CONSTITUTIONALISM, New York University Press.
（二） 專書論文
1. Jiang, Guorong & Nancy Tang & Eve Law (2002), The costs and benefits of developing debt markets: Hong Kong`s experience, in Bank for International Settlements ed., THE DEVELOPMENT OF BOND MARKETS IN EMERGING ECONOMIES (BIS Papers).
2. Kübler, F. (2003), The Rules of Capital under Pressure of the Securities Markets, in K. Hopt & E. Wymeersch eds., CAPITAL MARKETS AND COMPANY LAW (Mohr Siebeck GmbH & Co. KG).
3. Kuhner, C. (2006), The Future of Creditor Protection through Capital Maintenance Rules in European Company Law – An Economic Perspective, in M. Lutter ed., LEGAL CAPITAL IN EUROPE (de Gruyter).
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（四） 研究報告
1. Allard, Julien & Rodolphe Blavy, Market Phoenixes and Banking Ducks Are Recoveries Faster in Market-Based Financial Systems 23, (IMF Working Paper No. 11/213, 2011), Available at SSRN: https://ssrn.com/abstract=1923527.
2. Dominguez-Martinez, Silvia, Otto H. Swank & Bauke Visser, Disciplining and Screening Top Executives, 06-054/1 Tinbergen Institute Discussion Paper 1, 28-29 (2006), Available at SSRN: https://ssrn.com/abstract=910876.
3. Esty, Benjamin C., When Do Foreign Banks Finance Domestic Projects? New Evidence on the Importance of Legal and Financial Systems (2002), Available at http://dx.doi.org/10.2139/ssrn.594526.
（五） 法院判決
1. ASIC v Plymin & Ors, 46 ASCR 126 (2003).
2. Bank of Morgan v. Reid, 27 Ga. App. 123, 107 S.E. 555 (1921).
3. Bishop v. Prosser-Grandview Broadcasters, Inc., 3 Wash. App. 43; 472 P.2d 560 (Div. 3 1970).
4. Blackmore Partners, L.P. v. Link Energy LLC, 31 Del. J. Corp. L. 672, 2005 WL 2709639 (Del. Ch. 2005).
5. Blair v. Bishop`s Restaurants, 1950 OK 77, 202 Okla. 648, 217 P.2d 161 (1950).
6. Byrne v. Lord, No. CIV. A. 14824, 1996 WL 361503 (Del. Ch. June 11, 1996).
7. Carrieri v. Jobs.com, Inc., 393 F.3d 508 (5th Cir. 2004).
8. Citron v. Fairchild Camera & Instrument Corp., 569 A.2d 53 (Del. 1989).
9. Colbert v. Brennan, No. CV 12-2442, 2013 WL 12107709 (E.D. La. Aug. 19, 2013).
10. Cole Real Estate Corp. v. Peoples Bank & Trust Co., 160 Ind. App. 88, 310 N.E.2d 275 (1974).
11. Credit Lyonnais Bank Nederland, N.V. v. Pathe Communs. Corp., 1991 Del. Ch. LEXIS 215 (Del. Ch. 1991).
12. Dellastatious v. Williams, 242 F.3d 191 (4th Cir. 2001).
13. Deputy Commissioner of Taxation v Bluebottle UK Limited and Others, NSWCA 360 (2006).
14. EBS Litigation LLC v. Barclays Global Investors, N.A., 304 F.3d 302 (3d Cir. 2002).
15. Francotyp-Postalia AG & Co. v. On Target Tech., Inc., No. 16330, 1998 WL 928382 (Del. Ch. 1998).
16. Geyer v. Ingersoll Publ`ns Co., 621 A.2d 784 (Del. Ch. 1992).
17. Grant v. Ross, 100 Ky. 44, 18 Ky. L. Rptr. 597, 37 S.W. 263 (1896).
18. Grant-Taylor v Babcock & Brown Ltd (In Liquidation), FCA 149 (2015).
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26. In re Sheffield Steel Corp., 320 B.R. 423 (Bankr. N.D. Okla. 2004).
27. Klang v. Smith`s Food & Drug Ctrs., Inc., 702 A.2d 150 (Del. 1997).
28. Knapp v. Bankers Securities Corp., 230 F.2d 717 (3d Cir. 1956).
29. LaSalle Nat. Bank v. Perelman, 82 F. Supp. 2d 279, 290 (D. Del. 2000).
30. Lion Nathan Australia Pty Ltd (ACN 008 596 370) v Coopers Brewery Ltd, FCA 1531 (2005).
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32. Maloney v. Western Cooperage Co., 103 F.2d 992 (C.C.A. 9th Cir. 1939).
33. McDonald v. Williams, 174 U.S. 397; 403, 19 S.Ct. 743; 43 L.Ed. 1022 (1899).
34. Melbase Corporation Pty Ltd v Segenhoe Ltd, FCA 1225; 13 ACLC 823; 17 ACSR 187 (1995).
35. Moran v. Household Int`l, Inc., 500 A.2d 1346 (Del. 1985).
36. Morris v. Standard Gas & Electric Co., 63 A.2d 577 (Del.Ch.1949).
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38. Noonan v. Harrington, 740 F. Supp. 2d 970, 83 Fed. R. Evid. Serv. 748 (C.D. Ill. 2010).
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40. Noza Holdings Pty Ltd v Commissioner of Taxation, FCA 46 (2011).
41. Paramount Commc`ns, Inc. v. Time Inc., 571 A.2d 1140 (Del. 1989).
42. Pennsylvania Iron Works v. Mackenzie, 190 Mass. 61, 76 N.E. 228 (1906).
43. Pereira v. Farace, 413 F.3d 330 (2d Cir. 2005).
44. PHP Liquidating, LLC v. Robbins, 291 B.R. 603 (D. Del. 2003).
45. Powell & Duncan v Fryer, Tonkin & Perry No. SCGRG-98-431, SASC 97 (2000).
46. Powell v Fryer, SASC 97; 18 ACLC 480 (2000).
47. Production Res. Group v. NCT Group, Inc., 863 A.2d 772 (Del.Ch. 2004).
48. Pub. Inv. Ltd. v. Bandeirante Corp., 740 F.2d 1222 (D.C. Cir. 1984).
49. Rales v. Blasband, 634 A.2d 927 (Del. 1993).
50. Re Village Roadshow Limited, VSC 440 (Supreme Court of Victoria, 2003).
51. Revlon, Inc. v. MacAndrews & Forbes Holdings, Inc., 506 A.2d 173 (Del. 1986).
52. Sandell v Porter, 115 CLR 666, (1966).
53. Sarissa Capital Domestic Fund LP v. Innoviva, Inc., C.A. No. 2017-0309-JRS (Del. Ch. 2017).
54. Sinclair Oil Corp. v. Levien, 280 A.2d 717, 721 (Del. 1971).
55. Siple v. S & K Plumbing & Heating, Inc., 1982 WL 8789 (Del. Ch. 1982).
56. Southern Cross Interiors Pty Ltd v Deputy Commissioner of Taxation, NSWSC 62 (2000); 53 NSWLR 213 (2000).
57. Spies v R, HCA 43; 201 CLR 603; 173 ALR 529; 74 ALJR 1263 (2000).
58. Standard Chartered Bank v Antico, 13 ACLC 1381 (1995).
59. Sutherland & Anor as joint liquidators of Australian Coal Technology v Hanson Construction Materials Pty Ltd, NSWSC 232 (2009).
60. The Bell Group Ltd (In Liq) v Westpac Banking Corporation, WASC 239 (2008).
61. U. S. v. Byrum, 408 U.S. 125, 92 S. Ct. 2382, 33 L. Ed. 2d 238 (1972).
62. United States Bank Nat`l Ass`n v. United States Timberlands Klamath Falls, LLC, 864 A.2d 930 (Del.Ch. 2004).
63. Unocal Corp. v. Mesa Petroleum Co., 493 A.2d 946 (Del. 1985).
64. Venner v. Southern Pac. Co., 279 F. 832 (C.C.A. 2d Cir. 1922).
65. Village Roadshow Limited v Boswell Filmgellschaft mbH, VSCA 16 (2004).
66. Walker v Wimborne, HCA 7; 137 CLR 1 (1976).
67. Williams v. Sandman, 187 F.3d 379, 39 U.C.C. Rep. Serv. 2d 591 (4th Cir. 1999).
68. Zapata Corp. v. Maldonado, 430 A.2d 779, 782 (Del. 1981). |
