| Reference: | 參考文獻
一、中文部分:
1.石齊平、郭照榮「當代計量經濟學」(三民書局出版，民國七十六年元月二版)。
2.林玩香編譯，「SAS使用手冊－高等統計篇」，(台北:儒林圖書公司，民國七十七年四月初版)。
3.林清山，「多變量分析統計法」，(東華書局出版，民國七十七年九月五版)。
4.黃敏助。「論銀行經營評鑑」，(基層金融出版社出版，民國七十五年十月)。
5.陳肇榮。「運用財務比率預測企業危機之實証研究」，(民國七十四年政大企業管理研究所之博士論文)。
6.葉金成。「股票上市優良與不優良企業財務特性之研究」，(民國六十七年，政大企業管理研究所之碩士論文)。
7.張輝煌編譯，「多變量分析及其應用」，(台北:建興出版社，民國七十九年修訂版)。
8.張輝煌編譯，「實用多變量分析」，(台北:建興出版社，民國七十八年四月出版)。
9.鄭丁旺，「中級會計學」，上下冊，(台北:作者自印，民國七十六年十一月三版)。
10.審計準則委員會，「審計準則公報第十二號」，(台北:中華民國財會計研究發展基金會，民國七十六年一月三十一日發布)。
11.廖秀雲，「每股盈餘之研究」，(民國七十七年六月，政大會計研究所之碩士論文)
12.原始資料來源:<1>各上市公司之年報及公開說明書，
<2>經濟部統計處編印，「工業生產統計月報」，(民國七十九年一月出版)。
二、英文部分:
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Annual Earnings ," Journal Of Accounting Research (Autumn 1977).pp.226-244.
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9.Collins, N. L. and L. E. Preston, "Price-Cost Margins and Industry Structure, "
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*10.Cyert, R. M. and J.G. March, A Behavioral Theory of the Firm (Prentice-Hall, 1963).
*11.David A. Heenan and Robert B. Addleman, "Quantitative Techniques for Today`s Decision Makers," (Prentice-Hall Press 1971).
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Manufacturing Companies, "The Journal of Finance (June 1969).pp.517-529.
15.Hurdle, G. J., "Leverage,Risk,Market Structure and Profitability, " The Review of
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*16.Kerlinger, F. N., Foundation of Behavioral Research 2nd.ed.(Holt,Rinehart and Winston,1973).
*17.Kwoka, J. E., Jr., U.S. Federal Trade Commission Staff Report on Market Shares, Concentration,and Competition in Manufacturing Industries (U.S. Government Printing
Office,1978)
18.Leopold A. Berstein, "Financial Statement Analysis:Theory, Application,and Interpretation,"Third Edition.
19.Lev, B. , "On the Use of Index Models in Analytical Reviews By Auditors, " Journal
of Accounting Research (Autumn 1980).pp.524-550.
20.-------, " Some Economic Determinations of Time-Series Properties of Earnings," Journal of Accounting and Economics(April 1983) .pp.31-48.
*21.Little, I. M. F. and A. C. Ranor, Higgledy Piggledy Growth Again (Basil Blackwell,
1966) .
22.Martin, a., "An Empirical Test of The Relevance of Accounting Information for Investment Decisions," Journal of Accounting Research (Supplement 1971).pp.1-31.
23.Marx, T. G. ,"Concentration and the Profits of Leading Firms:Implications for Monopoly and Efficiency," Business Economics.(September 1979).pp.23-29.
*24.Pinches, George E., Arthur A.Eubank, Kent A. Mingo, and J. Kent Caruther."The Hierarchical Classification of Financial Ratios" Journal of -Business Research (October 1975),pp.295-310.
25.Roenfeldt, R. L. and P. L. Cooley."Predicting Corporate Profitability for Investment
Selection " Journal of Business Finance & Accounting (Spring 1978). pp. 57-63.
26.Schroeder & McCullers & Clark, " Accounting Theory, Text and Reading" , Third Edition.
*27.Shepherd, W.G., Market Power Economic Welfare:An Introduction (Random House 1970).
*28.Shimerda, T.A., "Financial Ratios As Predictors of Profitability, " PH.D. dissertation,
university of Nebraska, 1978, ( Microfilms,No.7910516).
29.Wetts, R.L. and R.W. Lettcoich, "The TimeSeries of Annual Accounting Earnings," Journal of Accounting Research (Autumn 1977).pp.253-271.
30.Williams, W.h., and M.L. Goodman, "A Statistical Grouping of Corporations By Their
Financial Characteristics,"Journal of Financial and Quantative Analysis (September 1971).pp.1095-1104.
31.Yang-tzong Tsay, "On The Relationship Between Accounting Earnings And Accounting Rations,"(September 1989).
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