| Reference: | 中文文獻 :
林江亮與陳盈志（2010），「自由現金流量對非營利組織成長機會與監督效果之影 響」，《會計學報》，第3期，1–20。
姚秋旺（2007），《政府會計（含非營利會計）》，台北：華泰文化事業有限公司。
張文瑛（1998），「非營利組織一般公認會計原則之研究-以經濟事務財團法人為
例」，中興大學會研所碩士論文。
黃明聖與謝淑津（2006），《台灣中央政府的資產負債表–資產管理及負債控制》，台北：雙葉書廊有限公司。
鄭惠文與彭文賢（2007），「非營利組織財務資訊的公開報導：美國經驗與其意涵」，《行政暨政策學報》，第44期，1-42。
財團法人會計研究發展基金會，《財務會計準則公報第17號公報》。
行政院主計處（2007），《中央政府普通基金普通公務會計制度》，台北：行政院主計處。
英文文獻 :
Baber, W. and A. Gore ( 2008),“Consequences of GAAP disclosure regulation: Evidence from municipal debt issues,”The Accounting Review, 83(3), 565-591.
Core, J. E., W. R. Guay., and R. S. Verdi (2006), “Agency problems of excess endowment holdings in not-for-profit firms,” Journal of Accounting and Economics, 41, 307-333.
Dittmar., Mahrt-Smith. and Dervas (2003),“International corporate governance and corporate cash holdings.” Journal of Financial and Quantitative Analysis, 38, 111-134.
Fama, E.F. and Jensen, M.C. (1983), “Agency problems and residual claims,” Journal of Law and Economics 26, 327-350.
Fisman, R. and R. Hubbard (2002),“Governance, endowments, and the nonprofit form,” Working Paper, Columbia University.
Fisman, R. and Hubbard, R. (2003), The role of nonprofit endowments. In: Glaeser, E. (Ed.),The Governance of Not for-Profit Organizations. University of Chicago Press, Chicago, pp. 217 – 234.
Fisman, R. and Hubbard, G. (2005), “Precautionary savings and the governance of nonprofit organizations,” Journal of Public Economics 89: 2231–2243.
Gul, F. A. and J. Tsui. ( 2001), ”Free cash flow, debt monitoring, and audit pricing: Further evidence on the role of director equity ownership. ”Auditing: A Journal of Practice and Theory (20) , 71-84.
Gore, A.K. (2009), ”Why Do Cities Hoard Cash? Determinants and Implications of Municipal Cash Holdings.”The George Washington University The Accounting Review, 84(1), 183-207.
Hansmann, H. (1980), “The role of non-profit enterprise,”Yale Law Journal, 89, 835–901.
Hansmann, H. (1990), “ Why do universities have endowments?”Journal of Legal Studies, 19, 3-42.
Hansmann, H (1996), “The ownership enterprise,” Harvard university press, Cambridge,MA.
Harford, J. (1999), “Corporate cash reserves and acquisitions.”Journal of Finance, 54, 1969-1997.
Jensen, M. and W.H. Meckling (1976), “Theory of the firm: Managerial behavior, agency costs and ownership structure.”Journal of Financial Economics, 3, 305-360.
Jensen, M. (1986), “Agency costs of free cash flow,corporate finance, and takeovers,” American Economic Review, 76 (2), 323- 329.
Keynes, J.M. (1936), “The general theory of employment, interest and money.”Harcourt Brace, London.
Kim, C., D. Mauer. and A. Sherman (1998), “The determinants of corporate liquidity: Theory and evidence.”Journal of Financial and Quantitative Analysis, 33, 335-359.
Myers, S.C. and Majluf, N. (1984), “Corporate financing and investment decisions when firms have information that investors do not have.” Journal of Financial Economics 13, 187-221.
Opler, T, Pinkowitz, et al., (1999), “The Determinants and Implications of Corporate Cash Holdings,” Journal of Financial Economics , 52(1):3–46.
Oster.S.M. (2001) “The Effect of University Endowment Growth on Giving: Is There Evidence of Crowding Out ? ” Working Paper, Yale School of Management.
Rivenson, HL, Wheeler, JRC, et al. (2011), “Cash Holdings of Not-for-Profit Hospitals”, Journal of Health Care Finance, 38(2):24–38.
Standard and Poor`s, (1999), Public Finance Criteria, New York, NY: McGraw-Hill.
Salamon, L. M. (1992), “ What is the Nonprofit Sector and Why Do We Have It ? ” America’s Nonprofit Sector: A Primer2, New York: The Foundation Center.
Salamon, Lester M., Anheier, Helmut K. and Associates (1999), The Emerging Sector Revisited: A Summary, Baltimore, Md. Johns Hopkins University Press.
Robert Vogel C. and Maddala G. S(1967),“Cross-section estimates of liquid asset demand by manufacturing corporations” The Journal of Finance,22(4):557 - 575
Wolf, T. (1990), Managing a nonprofit organization. Englewood Cliffs, New Jersey, Prentice Hall: 6.
網路資源 :
審計部全球資訊網（審計報告）。民國102年4月15日，取自： http://www.audit.gov.tw/bin/home.php
植根法律網。民國102年4月15日，取自 :
http://www.rootlaw.com.tw/index.aspx
台灣各縣市政府及戶政事務所網站 |
