Reference: | 參考文獻 一、中文部份 1.王思微,「存託憑證簡介」,遠東人月刊,129期,民國九十年五月。 2.林秀鴻,國立政治大學經營管理碩士論文,「企業發行美國存託憑證證券類別選擇之研究:兩岸三地之比較」,民國九十四年。 3.林當茂,「美國存託憑證發行作業之探討」,證交資料,第409 卷,民國八十五年五月,10-16 頁。 4.「沙賓法案404款為美國競爭力日益下滑之根本問題之一」,國際公司治理發展簡訊,第二十期,民國九十六年一月。 5.「企業界籲檢討公司治理法規」,國際公司治理發展簡訊,第二十一期,民國九十六年三月。 6.陳高商,國立中山大學財務管理學系碩士論文,「海外存託憑證定價與套利實證研究」,民國九十一年。 7.蕭振華,銘傳大學管理科學研究所碩士論文,「全球存託憑證發行實務研究-以遠東紡織個案為例」,民國九十一年。 8.謝璨鴻,國立東華大學國際經濟研究所,「海外可轉換公司債與海外存託憑證的比較研究」,民國八十七年。 9.吳素環,國立臺灣大學商學研究所碩士論文,「沙賓法案(Sarbanes Oxley Act)第404條對我國在美國上市公司之影響」,民國九十五年。 10.何易霖,“旺宏ADR將下市每年省一億”,經濟日報,民國九十六年七月三十一日。 二、英文部份 1.Asthana, S., S. Balsam, and S. Kim. 2004. “The effect of Enron, Andersen, and Sarbanes-Oxley on the market for audit services.” Working Paper. 2.Coffee, J. C. 2002. “Racing toward the top? The impact of cross-listings and stock market competition on international corporate governance.” Columbia Law Review, 102(7), p.1757-1831. 3.Coleman, C. and C. Bryan-Low. 2002. “Audit fees rise and investors may pay price.” The Wall Street Journal, August, 12:C1. 4.DeFond, M., M. Hung, E. Karaoglu, and J. Zhang, 2006. “Was the Sarbanes-Oxley act good news for corporate bond holders?” Working Paper, University of Southern California. 5.General Accounting Office, 2003. “Public accounting firms: Mandated study on consolidation and competition.” July 30. 6.Hostak, P, E. Karaoglu, T. Lys, and y. yang 2007. “An examination of the impact of the Sarbanes-Oxley act on the attractiveness of the U.S. capital markets for foreign firms.” Working Paper, Northwestern University. 7.Lee, Jaywon, 2007. “Stock market competition and accounting quality: International firms cross-listed in the U.S. versus the U.K.” Columbia University. 8.Land, J., and M. Lang 2002. “Empirical evidence on the evolution of international earnings.” The Accounting Review, 77(1), pp.115-134. 9.Questions and answers-Auditing internal control over financial reporting, Released by PCAOB, 2005. 10.Sarbanes Oxley act section 404: The ‘section’ of unintended consequences and its impact on small business, American Electronic Association: AEA, 2005. 11.Sarbanes-Oxley section 404 costs and implementation issues: Survey update, CRA International, 2005. 12.Sarbanes-Oxley section 404 implementation survey, Financial Executives International: FEI, 2004. 13.Sarbanes-Oxley section 404 implementation survey, Financial Executives International: FEI, 2005 14.Sarbanes-Oxley section 404 implementation survey, Financial Executives International: FEI, 2007. 15.The Bank of New York, “The Depositary Receipt Markets-The Year in Review-2006.” 2007. 16.Zhang, I.X., 2006. “Economic consequences of the Sarbanes-Oxley Act of 2002.” Working Paper, University of Minnesota. 三、網站部份 1.中華公司治理協會(CGA)網址:http://www.cga.org.tw 2.中華民國證券商業同業公會(CSA)網址:http://www.csa.org.tw 3.台灣證劵交易所(TSEC)網址:http://www.tse.com.tw 4.行政院金融監督管理委員會(證期局)網址:http://www.sfb.gov.tw 5.證劵基金會(SFI)網址:http://www.sfi.org.tw 6.證劵櫃買中心(GTSM)網址:http://www.gretai.org.tw 7.中時電子報:http://news.chinatimes.com |