| Reference: | 一、中文文獻
呂永信，2007，普通公司債之發行利率與盈餘品質，輔仁大學會計學研究所碩士論文。
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，私立淡江大學會計學系研究所碩士論文。
林嘉生，1998，台灣公債市場殖利率曲線之估計，國立台灣大學財務金融研究所碩士論文。
林宗祺，2006，跨國公司債新發行市場信用價差研究，輔仁大學金融研究所碩士論文。
林佳穎，2002，財務危機公司特性與公司治理之探討，國立台灣大學會計學研究所碩士論文。
林惠玲，2006，代理成本、盈餘屬性與資金成本之關係，私立輔仁大學會計研究所碩士論文。
林雅柔，2006，盈餘品質與融資合約，輔仁大學會計學研究所碩士論文。
徐裕欽，2004，我國上市公司董監事會特性與權益資金成本關聯性之研究，國立政治大學會計研究所碩士論文。
梁素雲，2005，台灣公司債發行信用價差影響變數研究，輔仁大學金融所碩士論文
陳玟秀，2005，公司資訊透明度、董事結構和股權結構與公司經營績效關係之研究－以電子產業為例，國立成功大學會計學系研究所碩士論文。
游采熒，2005，盈餘品質與資金成本之關聯性，國立台灣大學會計研究所碩士論文。
葉銀華、李存修、柯承恩，2002，公司治理與評等系統，台北：商智文化。
廖聖慧，2004，公司治理與負債資金成本之關係，國立政治大學會計研究所碩士論文。
劉佳倩，2005，公司治理特性與國內企業發行公司債行為之關聯性研究，國立政治大學研究所碩士論文。
劉威廷，2005，獨立董事及監察人之設置與債務資金成本關聯性之研究，國立政治大學會計研究所碩士論文。
蔡其諭，2002，揭露程度與負債資金成本之關係，國立政治大學會計學系研究所碩士論文。
鍾志群，2004，公司治理與債券發行資金成本關係之實證研究，私立淡江大學財務金融學系碩士在職專班碩士論文。
二、英文文獻
Aboody, D., J. Hughes, and J. Liu. 2005. Earnings quality, insider trading and the cost of capital. Journal of Accounting Research 43(5): 651- 673.
Bharath, S.T., J. Sunder, and S.V. Sunder. 2004. Accounting quality and debt contracting. University of Michigan and Northwestern University Working Paper.
Bhattacharya, U., H. Daouk, and M. Welker. 2003. The world price of earnings opacity. The Accounting Review 78(3): 641-678.
Bhojraj, S., and S. Partha. 2003. Effect of corporate governance on bond ratings and yields: The role of institutional investors and outside directors. The Journal of Business 76 (July): 455.
Claessens, S., S. Djankov , J. Fan and L. H. P. Lang. 2000. The separation of owenership and control in east asia corporation. Journal of Financial Economics 58 (October/November): 81-112.
Dechow, P.M. 1994. Accounting earnings and cash flows as measures of firms performance: the role of accounting accruals. Journal of Accounting and Economics 18(1): 3-42.
Dechow, P.M. and I.D. Dichev. 2002. The quality of accruals and earnings : the role of accrual estimation errors. The Accounting Review, 77(supplement): 25-59.
Dechow, P.M., S.P. Kothari, and R.L. Watts. 1998. The relation between earnings and cash flows. Journal of Accounting and Economics 25(2): 133-168.
Easley, D. and M. O’Hara. 2004. Information and the cost of capital. Journal of Finance 59(4): 1553-1583.
Fama, E. and K. French. 1996. Multifactor explanations of asset pricing anomalies. Journal of Finance 51: 55-84.
Francis, J., R. LaFond, P. Olsson, and K. Schipper. 2004. Costs of equity and earnings attributes. The Accounting Review 79(4): 967-1010.
Francis, J., R. LaFond, P. Olsson, and K. Schipper. 2005. The market pricing of accruals quality. Journal of Accounting and Economics 39(2): 295-372.
Kothari, S.P. and J.E. Short. 2003. The effect of disclosures by management, analysts and financial press on the cost of equity capital. Massachusetts Institute of Technology Working Paper.
La Porta, R., Lopez-de-Silanes, F. and Shleifer, A. 1999. Corporate ownership around the world. Journal of Finance 54 (April): 471-517.
Leuz, C., and R.Verrecchia. 2004. Firm’s capital allocation choices, information quality, and the cost of capital. University of Pennsylvania Working Paper.
McNichols, M.. 2002. Discussion of the quality of accruals and earnings : the role of eccrual estimation errors. The Accounting Review 77(supplement): 61-69.
Myers, S. C.and M, Nicholas S. 1984. Corporate financing and investment decisions when firms have information that investors do not have. Journal of Financial Economics 13 (JAn):187-221
O’Hara, M.. 2003. Presidential address: liquidity and price discovery. Journal of Finance 58(4): 1335-1354.
Sengupta, P.. 1998. Corporate disclosure quality and the cost of debt. The Accounting Review 73(4): 459-474.
Teoh, S.H., I. Welch, and T.J. Wong. 1998. Earnings management and the long run underperformance of seasoned public offerings. Journal of Financial Economics 50(1): 63-99.
Tsai, WeiPen, Pan Juin-Lin, and Jack Penm. 2005. On the Consistency and Measurability of Credit Ratings and New-Issue Spreads for Corporate Bonds on Taiwan.Collaborative Research in Quantitative Finance, Risk Management and Econometrics. |
