| Reference: | 一、 中文部分
(一)專書
國家統計局，2007。《中國統計年鑑2007》。北京：中國統計出版。
(二)網際網路
中國知識資料總庫，2006。<中國重要報紙全文數據庫>，<http://cnki50.csis.com.tw.ezproxy.lib.nccu.edu.tw:8090/kns50/Navigator.aspx?ID=CCND>。
中華人民共和國中央人民政府門戶網站，2007/4/5。<中華人民共和國政府資訊公開條例>，《國務院辦公廳》，<http://www.gov.cn/zwgk/2007-04/24/content_ 592937.htm>。
中華人民共和國中央人民政府門戶網站，2007/4/26。<中華人民共和國政府資訊公開條例之有關問題答>，《國務院辦公廳法規解讀》，<http://www.gov.cn/
zwhd/2007 -04/24/content_593213.htm>。
北京首都之窗，2007/12/31。<http://www.beijing.gov.cn/>。
天津政務網，2007/12/31。<http://www.tj.gov.cn/>。
河北省人民政府門戶網站，2007/12/31。<http://www.hebei.gov.cn/>。
山西省人民政府門戶網站，2007/12/31。<http://www.shanxigov.cn/structure/
index.htm>。
中國內蒙古人民政府門戶網站，2007/12/31。<http://www.nmg.gov.cn/>。
遼寧省人民政府門戶網站，2007/12/31。<http://www.ln.gov.cn/>。
吉林省人民政府門戶網站，2007/12/31。<http://www.jl.gov.cn/>。
黑龍江省人民政府門戶網站，2007/12/31。<http://www.hlj.gov.cn/>。
中國上海人民政府門戶網站，2007/12/31。<http://www.shanghai.gov.cn/>。
江蘇省人民政府門戶網站，2007/12/31。<http://www.jiangsu.gov.cn/>。
浙江省人民政府門戶網站，2007/12/31。<http://www.zhejiang.gov.cn/>。
安徽省人民政府門戶網站，2007/12/31。<http://www.ah.gov.cn/>。
福建省人民政府門戶網站，2007/12/31。<http://www.fujian.gov.cn/>。
江西省人民政府門戶網站，2007/12/31。
<http://www.jiangxi.gov.cn/gb/jxzwgw/>。
山東省人民政府門戶網站，2007/12/31。<http://www.shandong.gov.cn/>。
河南省人民政府門戶網站，2007/12/31。<http://www.henan.gov.cn/>。
湖南省人民政府門戶網站，2007/12/31。<http://www.hunan.gov.cn/>。
湖北省人民政府門戶網站，2007/12/31。<http://www.hubei.gov.cn/>。
廣東省人民政府門戶網站，2007/12/31。<http://www.gd.gov.cn/>。
廣西壯族自治區人民政府門戶網站，2007/12/31。<http://www.gxzf.gov.cn/gxgov/ gxgov2/index.aspx>。
海南省人民政府門戶網站，2007/12/31。<http://www.hainan.gov.cn/code/V3/>。
重慶市政府公眾信息網站，2007/12/31。<http://www.cq.gov.cn/>。
四川省人民政府門戶網站，2007/12/31。<http://www.sc.gov.cn/>。
貴州省人民政府門戶網站，2007/12/31。<http://www.gzgov.gov.cn/>。
雲南省電子政務門戶網站，2007/12/31。<http://www.yn.gov.cn/>。
中國西藏信息中心，2007/12/31。<http://www.tibet.cn/>。
陜西省人民政府門戶網站，2007/12/31。<http://www.shaanxi.gov.cn/>。
甘肅省人民政府門戶網站，2007/12/31。<http://www.gansu.gov.cn/>。
青海省人民政府門戶網站，2007/12/31。<http://www.qh.gov.cn/>。
寧夏回族自治區人民政府網站，2007/12/31。<http://www.nx.gov.cn/>。
新疆維吾爾自治區人民政府網站，2007/12/31。<http://www.xinjiang.gov.cn/>。
二、英文部分
期刊論文
Chow, C.w., and Wong-Boren, A, 1987,“Voluntary Financial Disclosure by Mexican Corporations,”The Accounting Review, Vol. 62, No. 3, pp.533-541.
Cohen, S. S., 2005.“The Drive Toward Transparency : Enhancing Openness and Accountability,”Healthcare Executive, Vol. 20, No. 4, pp.16-20.
Craven, B. M., Marston, C. L., 1999.“Financial Reporting on the Internet by Leading UK Companies,”European Accounting Review, Vol. 8, No. 2, pp.321-333.
Debreceny, R., Gray, G.L., and Mock, T.J., 2001. “Financial Reporting Web Sites : What users Sant in Terms of Form and Content,”The International Journal of Digital Accounting Research, Vol. 1, No. 1, pp.1-23.
Debreceny, R. and Gray, G.L., 2001.“The Production and Use of Semantically Rich Accounting Reports on the Internet : XML and XBRL,”International Journal of Accounting Information Systems, Vol. 1, No. 2, pp.47-74.
Debreceny, R., Gray, G. L., and Rahman, A., 2002.“The Determinants of Internet Financial Reporting,” Journal of Accounting and Public Policy, Vol. 21, pp. 371-394.
Dye, R. A., 1985.“Disclosure of Nonproprietary Information,”Journal of Accounting Research, Vol. 23, pp. 123-145.
Dye, R. A., 1990.“Mandatory Versus Voluntary Disclosures : The Cases of Financial and Real Externalities,”Accounting Review, Vol.65, No. 1, pp. 1-24.
Einhorn, E., 2007.“Voluntary Disclosure under Uncertainty about the Reporting Objective,”Journal of Accounting and Economics, Vol. 43, pp. 245-274.
Eschendefer, K. R.and Beachboard, J. C., McClure, C. R., and Wyman, S. K., 1997. “Assessing U. S. Federal Government Web sites,”Government Information Quarterly, Vol. 14, No. 2, pp.173-189.
Ettredge, M., Richardson, V. J.,and Scholz, S., 2001.“The presentation of financial information at corporate Web sites,”International Journal of Accounting Information Systems. Vol. 1, No. 2, pp.149-168.
Ettredge, M., Richardson, V. J., and Scholz, S., 2002.“Dissemination of Information for Investors at Corporate Web Sites,”Journal of Accounting and Public Policy, Vol. 21, pp.357-369
Ewert, R.and Wagenhofer, A., 2005.“Economic Effects of Tightening Accounting Standards to Restrict Earnings Management,”The accounting Review, Vol. 80, pp. 1101-1124.
Fischer, P. E.and Stocker, P. C., 2004. “Effect of Investor Speculation on Earnings Management,”Journal of Accounting Research,Vol, 42, pp. 843-870.
Flack, Ted, Ryan and Christine, 2005,“Financial Reporting by Australian Nonprofit Organisations : Dilemmas Posed by Government Funders,”Australian Journal of Public Administration, Vol.64, No. 3, pp.69-77.
Groff, J. E.and Pitman, M. k., 2004.“Municipal Financial Reporting on the World Wide Web : A Survey of Financial Data Displayed on the Official Websites of the 100 Largest U. S. Municipalities,”Journal of Government Financial Management Summer, pp.20-30.
Grossman, S., 1981.“The Informational Role of Warranties and Private Disclosure about Product Quality,”Journal of Law and Economics, Vol. 24, pp. 460-483.
Grossman, S. J.and Hart, O. D., 1980. “Disclosure Laws and Takeover Bids,”Journal of Finance,Vol. 35, pp.323-334.
Healy, P. M.and Palepu, K. G., 2001.“Information Asymmetry, Corporate Disclosure, and the Capital market : A review of the Empirical Disclosure Literature,”Journal of Accounting and Economics, Vol. 31, pp.405-440.
Huang, C. J.and Choa, M. H., 2001.“Managing WWW in Public Administration : Uses and Misuses,”Government Information Quarterly, Vol. 18, Nl. 4, pp.357-373.
Jensen, R.and Xiao, J. Z., 2001. “Customized Financial Reporting, Networked Databases and Distributed File Sharing,”Accounting Horizons, Vol. 15, No. 3, pp.202-222.
Jovanovic, B., 1982.“Truthful Disclosure of Information,”Bell Journal of Economics, Vol. 13, pp.36-44.
Laswad, F., Fisher, R., and Oyelere, P., 2005.“Determinants of Voluntary Internet Financial Reporting by Local Government authorities,”Journal of Accounting and Public Policy, Vol. 24, pp. 101-121.
Lee, J., 1987, “Accounting Infrastructure and Economic Development,”Journal of accounting and Public Policy, Vol. 6, pp.78-85.
Mclvor, R., Mchugh, M., and Cadden C., 2002.“Internet Technologies : Supporting Transparency in the Public Sector,”The International Journal of Public Sector Management, Vol. 15, No. 3, pp.170-187.
Milgrom, P., 1981. “Good News and Bad News : Representation Theorems and Application,”Bell Journal of Economics, Vol. 12, pp. 380-391.
Perez, C. C. and Hernandez, A. M. L., and Bolivar, M. P, R., 2005.“Citizens’ Access to On-line Governmental Financial Information : Practices in the European Union countries,”Government Information Quarterly, Vol. 22, pp.258-276.
Saudagaran, S. M., diga, J., 1997.“Financial Reporting in Emerging Capital Markets : Characteristics and Policy Issues,”Accounting Horizons, Vol.11, No. 2, pp.41-64.
Shi, Y., 2007.“The Accessibility of Chinese Local Government Web Sites : An Exploratory Study,”Government Information Quarterly, Vol. 24, pp. 337-403.
Tang, Y., 2000,“Bumpy Road Leading to Internationalization : A Review of Accounting Development in China,”Accounting Horizons, Vol. 13, No. 1, pp.93-102.
Verrecchia, R. E., 1983. “Discretionary Disclosure,”Journal of Accounting and Economics, Vol.5, pp. 365-380.
Xiao, J. Z. and Yang H., and Chow C.W., 2004.“The Determinants and Characteristics of Voluntary Internet-based Disclosures by Listed Chinese Companies,”Journal of Accounting and Public Policy, Vol.23, pp.191-225.
研討會論文
Beattie, V.and Pratt, K., 2001.“Business Reporting : Harnessing the Power of the Internet for Users,”Institute of Chartered Accountants of Scotland, Edinburgh.
FASB, 2000.“Business Reporting Research Project : Electronic Distribution of Business Information,”Financial Accounting Standards Board, Norwalk, CT.
IASC, 1999.“Business Reporting on the Internet,”International Accounting Standards Committee, London.
Lymer, A.and Debreceny, R., Gray, G.L., & Rahman, A., 1999.“Business Reporting on the Internet,” International Accounting Standards Committee, London.
Securities and Exchange Commission(SEC), 2000.“Selective Disclosure and Insider Trading,” SEC Final Rules release no, 33-7881, Securities and Exchange Commission, Washington, DC.
Trites, G., 1999.“The Impact of Technology on Financial and Business Reporting,” Canadian Institute of Chartered Accountants, Toronto.
網際網路
WWW, 1992, Hypertext terms,<http://www, w3, org/terms>.
Xiong, C., 2002. E-Government in China, present and future, <http://egov.
alentejodigital.pt/Xiong.pdf > |
