| Reference: | 沈宜慶，2002，企業資訊透明度與債券發行資金成本關係之實證研究，淡江大學會計學系碩士論文。
李秀玲，1996，部門別資訊揭露對財務分析師盈餘預測準確性影響之實證研究，國立成功大學會計學系碩士論文。
吳建輝，2000，券商分析師盈餘預測之績效評估，國立台北大學會計系碩士論文。
邱碧珠，2000，資訊揭露程度與權益資金成本之關係：我國資訊電子業之研究，國立台灣大學會計系碩士論文。
金志遠，2000，董事會特性與年報自願性揭露關係之研究，國立政治大學會計系碩士論文。
陳美娟，1997，年報自願性揭露水準與公司特徵之關聯性研究，國立政治大學會計學系碩士論文。
陳俊宏，1997，部門別資訊揭露對財務分析師盈餘預測影響之實證研究，國立成功大學會計學系碩士論文。
莊尚志，2003，資訊揭露程度與資金成本關係之實證研究，東吳大學會計學系碩士論文。
黃韻嵐，2003，無形資產與券商分析師盈餘預測不確定性及加總利益之關係，淡江大學會計學系碩士論文。
劉尹玉，2003，企業自願性非盈餘資訊揭露對分析師預測行為之影響，淡江大學會計學系碩士論文。
賴淑娟，1993，部門別盈餘揭露對財務分析師盈餘預測能力影響之實證研究，國立台灣大學會計學系碩士論文。
蘇正輝，2003，法人說明會對分析師預測之影響，國立中正大學會計系碩士論文。
AIMR Corporate Disclosure Survey. A report to AIMR. St. Louis, MO： Fleishman-Hillard Research, 2000
Alford, A. W., and P. G. Berger. 1999. A simultaneous equations analysis of forecast accuracy, analyst following, and trading volume. Journal of Accounting, Auditing & Finance：219-246
American Institute of Certified Public Accountants (AICPA). 1994. Improving business reporting—A customer focus：A comprehensive report of the Special Committee on Financial Reporting. New York, NY：AICPA.
Amihud, Y., and H. Mendelson. 1986. Asset pricing and the bid-ask spread. Journal of financial Economics 17：223-249
Bagehot, W. 1971. The only game in town. Financial Analysts Journal 22：12-14.
Barrert, M. E. 1976. Financial reporting practices：disclosure and comprehensiveness in an international comparison. Journal of Accounting Research 14：10-26
Barron, O. E., C. O. Kile, and T. B. O’Keefe. 1999. MD&A quality as measured by the SEC and analysts’ earnings forecasts. Contemporary Accounting Research 16(Spring): 75-109.
Botosan, C.A. 1997. Disclosure level and the cost of equity capital. The Accounting Review (July): 323-349.
Canadian Institute of Chartered Accountants. 1991. Information to be included in the annual report to shareholders. Toronto, Ontario：CICA.
Chang, J. J., T. Khanna, and K. G. Palepu. 2000. Analyst activity around the world. Working Paper, Harvard University.
Chang, L. S., and K. S. Most. 1985. The perceived usefulness of financial statements for investors’ decisions. Gainesville：University Presses of Florida
Clarkson, P. M., J. L. Kao, and G.D. Richardson, 1999. Evidence that MD&A is a part of a firm’s overall disclosure package. Contemporary Accounting Research 16 (Spring)：111-134
Choi, F. 1973 Financial disclosure and entry to the european capital market. Journal of Accounting Research 11(Autumn)：159-175
Cooke, T. E. 1989. Voluntary disclosure by Swedish companies. Journal of International financial Management and Accounting 1：1-25.
Cooke, T. E. 1991 An assessment of voluntary disclosure in the annual reports of Japanese companies. The International Journal of Accounting 26：174-189.
Diamond, D. W. and R. E. Verrecchia. 1991. Disclosure, liquidity, and the cost of capital. Journal of Finance 66(September)：1325-1355.
Eng, L. L., and H. K. Teo. 2000. The relation between annual report disclosures, analysts’ earnings forecasts and analyst following：Evidence from Singapore. Pacific Accounting Review 11：219-239.
Edvinsson, L. and M. S. Malone, 1997. Intellectual Capital: Realizing Your Company`s True Value by Finding Its Hidden Brainpower. Harper Collin Publishers
Firth, M. 1979 The impact of size, stock market listing, and auditors on voluntary disclosure in corporate annual reports. Accounting and Business Research 9(Autumn)：273-280
Han, B. H. and D. Manry. 2000. The implications of dispersion in analysts’ earnings forecasts for future ROE and future returns. Journal of Business, Finance & Accounting 27：99-125
Healy, P. M., A. P. Hutton., and K. G. Palepu. 1999. Stock performance and intermediation changes surrounding sustained increases in disclosure. Contemporary Accounting Research 16: 485-520
Ho, S. S. M., and K. S. Wong. 1999. A study of the relationship between corporate governance structures and the extent of voluntary disclosures. Unpublished Conference Paper, AAA/TAA Globalization Conference, Taiwan.
Holland, J. 1998. Private disclosure and financial reporting. Accounting and Business Research 28：255-269
Hooks, J., C. David. and H. Davey. 2002. The information gap in annual reports. Accounting, Auditing & Accountability Journal 15: 501-522.
Hope, Ole-Kristian. 2003a. Accounting policy disclosures and analysts’ forecasts. Contemporary Accounting Research 20: 295-321
Hope, Ole-Kristian. 2003b. Disclosure practices, enforcement of accounting standards, and analysts’ forecast accuracy: An international study. Journal of Accounting Research 41(May): 235-272
Hossain, M. M., H. B. Perera, and A. R. Rahman. 1995. Voluntary disclosure in the annual reports of New Zealand companies. Journal of International Financial Management and Accounting 6：69-85
Jensen, M. C., and W. H. Meckling. 1976. Theory of the firm:managerial behavior, agency costs and ownership structure. Journal of financial Economics 3：305-360.
King, R., G. Pownall, and G. Waymire. 1990. Expectations adjustments via timly management forecasts： Review, synthesis, and suggestions for future research. Journal of Accounting Literature 9：113-144
Knutson, P. 1993. Financial reporting in the 1990’s and beyond. Charlottesville, VA. NY： Association for Investment Management and Research.
Lang, M. H., and R. J. Lundholm. 1996. Corporate disclosure policy and analyst behavior. The Accounting Review 71(October): 467-492
Lang, M. H., K. V. Lins, and D. P. Miller. 2003. ADRs, analysts, and accuracy: Does cross listing in the United States improve a firm’s information environment and information environment and increase market value? Journal of Accounting Research 41(May)：317-345
Leuz, C., and R. E. Verrecchia. 2000 The economic consequences of increased disclosure. Journal of Accounting Research 38(Supplement): 91-124
Lys, T., and L. Soo. 1995. Analysts’ forecast precision as a response to competition. Journal of Accounting, Auditing and Finance 10：751-765
Marston, C. L., and P. J. Shrives. 1991. The use of disclosure indices in accounting research： a review article. British Accounting Review 23：195-210
Meek, G.K., C.B. Roberts, and S.J. Gray. 1995. Factors influencing voluntary annual report disclosure by U.S., U.K. and continental European multinational corporations. Journal of International Business Studies 26: 555-572.
Moyes, G. D., K. Park., A. M. Wang, and P. A. Williams. 1997. Factors affecting an analyst forecast revision—Taiwan and the United States： a comparison. The International Journal of Accounting 32：63-77
O’Brien, P. C. 1988. Analysts’ forecasts as earnings expectations. Journal of Accounting and Economics 10：53-83
Posnikoff, J. F. 1997. Disinvestment from South Africa：They did well by doing good. Contemporary Economy Policy 15：76-86.
Rezaee, Z., and G. L. Porter. 1993. Can the annual report be improved? Review of Business 15：38-41.
Schipper, K. 1991. Commentary on analysts’ forecasts. Accounting Horizon (5): 105-121
Sengupta, P. 1998. Corporate disclosure quality and the cost of debt. The Accounting Review 73 (October)：459-474.
SRI International Survey. 1987. Investor information needs and the annual report. Morristown, NJ：FERF.
Thomas, A., and G.R. Williams. 1991. A strategy to provide retirement benefits for international transferees in a global company. Benefits & Compensation International (October)：2-7.
Welker, Michael., 1995. Disclosure policy, information asymmetry, and liquidity in equity markets. Contemporary Accounting Research 11 (Spring): 801-827.
Wright, P. and S. Ferris. 1997. Agency conflict and corporate strategy：The effect of divestment on corporate value. Strategic Management Journal 18：77-83.
Vergoossen, R. G. A., 1993. The use of perceived importance of annual reports by investment analysis in the Netherlands. European Accounting Review 23：219-244. |
