| Reference: | 一、中文書籍
1.上市公司公開說明書合訂本，台灣證券交易所編，民國七十二年至七十三年。
2.王永編著，證券投資實務，台北：三民書局，民國五十四年十版。
3.李鐸編著，證券投資與股價預測，台北：三民書局，民國六十七年九月再版。
4.林清山著，心理與教育統計學，台北：東華書局，民國七十三年七月十版。
5.周福星譯，數理統計學及其應用，自發行，民國六十五年三月二版。
6.洪國賜與盧聯生合著，財務報表分析，台北：三民書局，民國七十年七月初版。
7.翁淑緣編著，SPSS使用手冊，台北：五南圖書公司，民國七十三年八月初版。
8.陳厚侗編著，證券市場，台北：三民書局，民國五十二年元月初版。
9.柴松林著，統計學，台北：三民書局，民國六十九年十月初版。
10.鄭丁旺著，中級會計學（上、下冊），自發行，民國七十三年八月二版。
11.楊國樞等著，社會及行為科學研究法，台北：東華書局，民國七十三年十月七版。
12.楊建華著，商事法要論，自發行，民國七十一年。
13.證券商管理辦法－附有關規定，經濟部證券管理委員會編印，民國五十年八月。
二、中文期刊
1.陳秋芳，「談上市公司之期中報表」，致遠會計71年第4期，台北：致遠聯合會計師事務所，民國七十一年八月，頁1 ～ 3。
2.李明昱，「一般公認會計原則對於期中報表之適用」，致遠會計71年第4期，台北：致遠聯合會計師事務所，民國七十一年八月，頁4 ～ 7。
3.柯淵育，「會計師如何核閱期中報表」，致遠會計71年第4期，台北：致遠聯合會計師事務所，民國七十一年八月，頁8 ～ 11。
4.潘隆政，「上市公司七十年度第一季財務比率分析」，證交資料第231期，台灣證券交易所，民國七十年七月，頁16。
5.台灣經資研究月刊資料室，「經濟景氣預測月報」，台灣經濟研究月刊，第五卷9 ～ 12期及第六卷1～ 9期。
三、英文書籍
1. Accounting Principle Board. Oponion of the Accounting Principles Board Number 28. New York: Accounting principle Board of AICPA, 1973.
2. Committee to Prepare a Statement of Basic Accouting Theory. A Statement of Basic Accounting Theory. Chicago: American Accounting Association, 1966.
3. Financial Accounting Standards Board. Statement of Financial Accounting Standards Number 3. Stanford: Financial Accounting Standards Board, 1974.
4. ________. Interpretation Number 18. Stanford: Financial Accounting Standards Board, 1976.
5.________ . Statement of Financial Accounting Concepts Number 1. Stanford: Financial Accounting Standards Board, 1978
6. Hendriksen, Eldons. Accounting Theory, Homewood, Illinois: Richard D. Irwin, Inc., 1982.
7. Littleton, A. C. Structure of Accounting Theory, Menasha, Wisconsin: American Accounting Association, 1953.
8. Edwards, James W., Dominiak, Geraldine F., and Hedges, Thomas V. Interim Financial Reporting, New York: National Association of Accountants, 1972.
9. Neter, John and Wasserman, William. Applied Linear Statistical Models. Homewood: Richard D. Irwin, Inc., 1974.
四、英文期刊
1. Arnstein, William E. and Mack, Edgar A. "Seasonally adjusted Cost System." Journal of Accountancy 121 (June 1966): 71-77.
2. Baker, Kent H. and Haslem, John A. "Information Needs of Individual Investors." Journal of Accountancy 136 (November 1973): 64-69.
3. Ball, Ray and Brown, Philip. "An Empirical Evaluation of Accounting Income Numbers." Journal of Accounting Research 6 (Autumn 1968) 159-177.
4. Birnberg, Jacob G. and Nath, Roger. "Laboratory experimentation in Accounting Research." The Accounting Review 43 (January 1968): 38-45.
5. Blough, Carman G. "Some of the Dangers Inherent in quarterly Financial Statements." Journal of Accountancy 95 (Febuary, 1953): 221-224.
6. Bows, Arthur J. and Wgatt, Arthur R. "Improving Interim Financial Reporting." Journal of Accountancy 136 (October 1973): 54-59.
7. Brandon, Charles H. and Jeffrey E. Jarrett. "Experimenting with Students Ability to Forecast. "The Accounting Review 52 (July 1977): 697-704.
8. Braunstein, Daniel N. and Fortner, Richard W. "The Design of Behavioral Research." The Accounting Review 43 (April 1968): 377-383.
9. Brown, Philip and Kennelly, John W.. "The Information Conent of Quarterly Earnings: An Extension and Some Futher Evidence." The Journal of Business 45 (July 1972): 403-415.
10. Brown, Philip and Neiderhoffer, Victor. "The Predictive Content of Quarterly Earnings. "Journal of Business 41 (October 1968): 488-497.
11. Clark, John J. and Elgers, Pieter. "Forecasted Income Statements: An Investor Derspective." The Accounting Review 48 (October 1973): 668-678.
12. Coates, Robert. "The Predictive Content of Lnterim Reports: A Time Series Analysis." Empirical Research in Accounting: Selected Studies 1972 (Supplement to Vol. 10, Journal of Accounting Research, 1974): 132-134.
13. Copeland, Ronald M., Framcia, Arthur J. and Strawser, Robert H. "Students as Surrogates in Behaviral Business Research." The Accounting Review 48 (April 1973): 365-372.
14. Dixon, Robert L. "Velvet` Concept of Profit Measurement." Financial Executive 136 (December 1969): 69-78.
15. Frank, Werner.. "A Camparison and Evaluation of Three Interim Income Concepts." Social Science Quarterly 49 (March 1969): 864-875.
16. Green, David Jr. "Towards a Theory of Interim Reports." Journal of Accounting Research 4 (Spring 1964): 35-49.
17. Green, David Jr. and Segall, Joell. "The Predictive Power of First-Quarter Earnings Reports." Journal of Business, 40 (January 1967): 44-45.
18.________ . "The Predictive Power of First-Quarter Earnings Reports: A Replication." Empirical Research in Accounting: Selected Studies 1966 (Supplement to Vol. 4, Journal of Accounting Research, 1967): 21-36.
19. ________ . "Brickbats and Straw Men: A Reply to Brown and Neiderhoffer." Journal of Business 41 (October 1968): 498-502.
20. Harris, Jonathan N. "What Did We Earn Last Month? NACA Bulletin, (January 1936): 501-527.
21. May, Robert G. "The Influence of Quarterly Earnings Announcements on Investor Decisions as Reflected in Common Stock Price Changes." Empirical Research in Accounting: Selected Studies 1971 (Spplement to Vol. P, Journal of Accounting Research, 1972): 119-163.
22. Newell, Gayle E. "Is Quarterly Financial Data Adequate for Investment Decision Making?" Financial Analyst Journal 25 (November/December 1969): 37-43.
23. Rappaport, Alfred. "Towards a Theory of Interim Reports: A Modification and Extension." Journal of Accounting Research 4 (Spring 1966): 121-126.
24. Reilly, Frank K., Morgenson, David L. and West, Maulyn. "The Predictive Ability of Parts of Interim Financial Statements." Empirical Research in Accounting: Selected Studies: 1972 (Supplement to Vol. 10, Journal of Accounting Research, 1974): 105-24.
25. Shilling Law, Gordon. "Concepts Underlying Interim Financial Statements." The Accounting Review 34 (April 1961): 222-231.
26. Taylor Robert G. "A Look at Published Interim Reports." The Accounting Review 40 (January 1965): 89-96.
五、未出版論文，英文部份
1. Bollem, William J. "Towards a Theory of Interim Reporting for a Seasonal Business: A Behavioral Approach." Ph. D. dissertation, University of Wisconsin, 1971.
2. Chatfield, Micheel. "Operational Accounting Periods." Ph. D. Dissertation, University of Oregon, 1966.
3. Gerber, Quentin Neil. "Prediction of Income and Stock Price of a Seasonal Business using different Concepts of Interim Reporting." PH. D. Dissertation, University of Minnesota, 1977.
4. Kiger, Jack Eugene. "An Empirical Investigation of The Use of Interim Reports." PH. D. Dissertation, University of Missori, 1971.
5. Pratt, James Wayne. "Extending The Certified Public Accountant`s Attest Function to Quarterly Financial Reports of Publicly Owned Companies." Ph. D. Dissertation, University of Southern California, 1972.
六、未出版論文，中文部份
1.林鎮邦，台灣地區股票上市公司公布之財務報表所含情報量之研究，（國立台灣大學商學研究所碩士論文，民國六十八年六月）。
2.徐春美，期中報表預測功能之研究，（國立政治大學會計研究所碩士論文，民國六十八年六月）。
3.張鴻基，台灣地區股票上市公司每季盈餘時間數列特性及資訊內容之研究，（國立台灣大學商學研究所碩士論文，民國七十二年六月）。
4.陳登杉，期中報表之研究，（國立政治大學會計研究所碩士論文，民國六十六年七月）。
5.陳慧聰，台北報紙廣告研究 - 以中國時報、聯合報、中央日報分類廣告為例，（國立政治大學新聞研究所碩士論文，民國七十二年二月）。
6.謝遜釧，季報告會計審計問題之研究，（私立東吳大學會計研究所碩士論文，民國七十三年七月）。 |
