Reference: | 中文部分 1. 王芳萍,投資不足問題與衍生性資產使用關係之實證研究,高雄第一科技大學金融營運研究所未出版碩士論文,民國89年6月。 2. 林盟城,外匯風險管理與避險工具之應用,企銀季刊,第21卷第4期,頁41-56。 3. 余素芬,臺灣地區新金融產品發展之實證研究,國立中山大學財務管理研究所未出版碩士論文,民國81年6月。 4. 李麗,外匯風險管理—停止外匯管制後的新觀念、新工具與新操作技巧,時報文化出版,民國76年,頁4-20,頁96-100。 5. 吳清在,陳靜修,高蘭芬,企業使用衍生性商品避險之決定因素:台灣上市公司之實證研究,中華會計學刊第三卷第一期,民國91年10月,頁49-78。 6. 吳菲斐,國內企業從事衍生性金融商品交易之研究,國立中央大學企業管理研究所未出版碩士論文,民國85年6月。 7. 吳佩娟,我國上市上櫃公司外匯風險管理之實證研究,中興大學企業管理學系未出版碩士論文,民國88年6月。 8. 邱明志,運用利率交換避險與公司特質關係之實證研究,中正大學管理研究所未出版碩士論文,民國84年6月。 9. 周采薇,分析台灣企業國際化策略與衍生性金融商品使用之關係,暨南國際大學國際企業研究所未出版碩士論文,民國91年6月。 10. 周卓緯,公開發行公司從事衍生性金融商品交易之探討,成功大學會計學研究所未出版碩士論文,民國85年6月。 11. 周戎智,企業外匯風險管理之研究—以國內上市公司為例,東海大學企業管理研究所未出版碩士論文,民國85年6月。 12. 施衍礽,台灣上市出口公司外匯暴露之研究,暨南國際大學國際企業研究所未出版碩士論文,民國89年6月。 13. 紀妤瑩,多國籍企業外匯暴露之研究---以台灣多國際企業外匯暴露決定因素及外匯暴露不對稱性之研究,逢甲大學企業管理學研究所未出版碩士論文,民國90年6月。 14. 洪欲勝,台灣上市營建業運用利率衍生性金融商品避險之研究,台灣土地金融季刊第35卷第四期,民國87年12月。 15. 財政部證券管理委員會,公開發行公司從事衍生性金融商品交易財務告應行揭露事項,(85)台財證(六)字第00263號函,民國85年1月29日。 16. 馬黛,公司使用金融工具避險的決定因素,中國財務學刊,民國87年10月,頁49-63。 17. 許達庵,發行海外可轉換公司債的匯兌風險及因應對策,中信通訊,民國83年10月,頁23-25。 18. 陳靜修,我國上市公司衍生性金融商品使用及財務報導之實證研究,國立成功大學會計學研究所未出版碩士論文,民國87年6月。 19. 陳錦烽,我國股票上市公司之實證研究--衍生性金融商品的使用及財 務報導,會計研究月刊第126期。 20. 陳淑盈,上市公司運用衍生性金融商品避險之研究,中興大學企業管理學系未出版碩士論文,民國88年6月。 21. 陳思穎,中油公司進口原油價格與匯率之選擇性避險研究,國立台北大學經濟學系未出版碩士論文,民國89年6月。 22. 陳建行,企業衍生性金融商品運用與避險因素之探討,淡江大學國際貿易學研究所未出版碩士論文,民國87年6月。 23. 黃薏萍,上市公司使用衍生性金融商品避險動機與行為之研究,成功大學國際企業學系未出版碩士論文,民國88年6月。 24. 董廣平,衍生性金融商品是危機防線?還是風暴亂源,會計研究月刊,第146期,頁35-40。 25. 楊雅如,台灣進口與出口導向上市公司外匯風險之衡量與比較,成功大學企業管理學系未出版碩士論文,民國87年6月。 26. 廖來弟,衍生性金融商品對公司風險波動之研究,中正大學財務金融學系未出版碩士論文,民國91年6月。 27. 鄧裴文,國內電子業使用衍生性金融商品之動機,私立輔仁大學管理學研究所碩士論文,民國90年6月。 28. 蔡文雄,企業如何運用外匯衍生性工具規避匯兌風險,會計研究月刊第126期,民國85年5月,頁84-88。 29. 盧陽正,李忠容,李英新,我國上市上櫃電子公司衍生性金融商品避險決策之關鍵決定因素,華岡經濟論叢第一卷第一期,民國90年,頁25-63。 30. 盧婉甄,台灣電子業使用衍生性金融商品避險之研究,國立臺灣大學會計學研究所未出版碩士論文,民國89年6月。 31. 鍾文亮,企業避險因素與價值之實證分析,中山大學財務管理學系未出版碩士論文,民國85年6月。 32. 謝舒帆,台灣電子產業匯率暴露和決定因子之研究,國立中山大學財務管理研究所未出版碩士論文,民國90年6月。 33. 蘇信源,衍生性金融商品的避險效果,國立中正大學財務金融研究所未出版碩士論文,民國89年6月。 34. 蘇鼎欽,台灣上市公司之外匯風險因子與金融風暴前後之變化,國立中央大學財務管理研究所未出版論文,民國89年6月。 英文部分 1. Abolhassan Jalilvand, Jeannette Switzer and Caroline Tang, 2000, “A Global Perspective on the Use of Derivatives for Corporate Risk Management Decisions,” Managerial Finance, 26, 29-38. 2. Abolhassan Jalilvand, 1999, “Why Firms Use Derivatives: Evidence for Canada,” Canadian Journal of Administrative Sciences, 16, 213-228 . 3. Ali Fatemi and Martin Glaum, 2000, “Risk Management Practices of German Firm,” Managerial Finance, 26, 1-17. 4. Allen, Linda and Christos Pantzalis, 1996, “Valuation of the Operating Flexibility of Multinational Corporations,” Journal of International Business Studies, 27, 633-653. 5. Amihud, Yakov, Kamin, Jacob Y., Ronen, Joshua, 1983, “Managerialism, Ownerism and Risk,” Journal of Banking & Finance, 7,189-196. 6. Anna D Martin, Jeff Madura, Aigbe Akhigbe, 1999, “Economic Exchange Rate Exposure of U.S.-based MNCs Operating in Europe,” The Financial Review, 34 , 31-36. 7. Barclay, Michael J, Smith, Clifford W Jr., 1995, “The Maturity Structures of Corporate Debt ,” Journal of Finance, 50 , 609-631. 8. Barclay, Michael J, Smith, Clifford W Jr., 1995, “The Priority Structures of Corporate Liabilities,” Journal of Finance, 50, 671-689. 9. Bartov, Eli, Bodnar, Gordon M., 1994, “Firm Valuation, Earnings, Expectations, and the Exchange-rate Exposure Effect,” Journal of Finance, 49, 1755-1785. 10. Berkman, Henk, Bradbury, Michael E., 1996, “Empirical Evidence on the Corporate Use of Derivatives,” Financial Management, 25, 5-13. 11. Bessembinder, Hendrik, 1991, “Forward Contracts and Firm Value:Investment Incentive and Contracting Effect,” Journal of Financial and Quantitative Analysis, 26, 519-532. 12. Block, Stanley B., Gallagher, Timothy J., 1986, “The Use of Interest Rate Futures and Options by Corporate Financial Managers,” Financial Management, 15 , 73-78. 13. Bodnar, Gordon M, Hayt, Gregory S, Marston, Richard C, Smithson, Charles W, 1995, “The Wharton Survey of Derivatives Usage by U.S. Non-Financial Firms,” Financial Management, 24, 104-114. 14. Bodnar, Gordon M, Hayt, Gregory S, Marston, Richard C, 1996, “1995 Wharton Survey of Derivatives Usage by US Non-Financial Firms,” Financial Management, 25, 113-133. 15. Bodnar, Gordon M, Hayt, Gregory S, Marston, Richard C, 1998, “1998 Wharton Survey of Financial Risk Management by US Non-Financial Firms,” Financial Management, 27, 70-91. 16. Bodnar, Gordon M. and Gentry, William M, 1993, “Exchange Rate Exposure and Industry Characteristics: Evidence From Canada, Japan, and the USA,” Journal of International Money and Finance, 12, 29-45. 17. Bodnar, Gordon M. and M.H. Franco Wong, 2000, “Estimating Exchange Rate Exposures: Some “Weighty” Issues,” Working Paper. 18. Booth, James R., Smith, Richard L., Stolz, Richard W., 1984, “The Use of Interest Futures by Financial Institutions ,” Journal of Bank Research, 15, 15-20. 19. Breeden R.A., Viswanathan, S.,1998, “ Why Do Firms Hedge? An Asymmetric Information Model,” unpublished working paper, Fuqua School of Business, Duke University. 20. Bruce M Collins, Frank J Fabozzi, 1999, “Derivatives and Risk Management,” Journal of Portfolio Management,16-27. 21. Christopher Geczy, Bernadette A Minton, Catherine Schrand., 1997, “Why Firms Use Currency Derivatives,” Journal of Finance, 52, 1323-1354. 22. Choi, Jonhmoo Jay, Prasad, Anita Mehra, 1995 “Exchange Risk Sensitivity and its Determinants: A Firm and Industry Analysis of U.S. Multinationals.” Financial Management, 24, 77-88. 23. David A. Carter, Daniel A. Rogers and Betty J. Simkins, 2002, “Does Fuel Hedging Make Economic Sense? The Case of the US Airline Industry,” Working Paper, Oklahoma State University, Portland State University. 24. DeMaskey, Andrea L., 1995, “A Comparison of the Effectiveness of Currency Futures and Currency Options in the Context of Foreign Exchange Risk Management,” Managerial Finance, 40-51. 25. Dolde, W., 1993, “The Trajectory of Corporate Financial Risk Management,” Journal of Applied Corporate Finance, 6, 33-41. 26. Dolde, W., 1995, “Hedging, Leverage, and Primitive Risk,” Journal of Financial Engineering , 4, 187-216. 27. Fah Mei Lee, Andrew Marshell, You Koong Szto and Joan Tang, 2001, “The Practice of Financial Risk Management: An International Comparison,” Thunderbird International Business Review, 43(3), 365-378. 28. Fok, Robert C W, Carroll, Carolyn, Chiou, Ming C, 1997, “Determinants of Corporate Hedging and Derivatives: A Revisit,” Journal of Economics and Business, 49, 569-585. 29. Froot, Kenneth A, Scharfstein, David S, Stein, Jeremy C., 1993, “Risk Management: Coordinating Corporate Investment and Financing Policies,” Journal of Finance, 48, 1629-1658. 30. G David Haushalter, 2000, “Financing Policy, Basis Risk, and Corporate Hedging:Evidence from Oil and Gas Producers ,” Journal of Finance, 55(1), 107-152. 31. Gaver, Jennifer J, Gaver, Kenneth M., 1993, “Additional Evidence on the Association between the Investment Opportunity Set and Corporate Financing, Dividends, and Compensation Policies,” Journal of Accounting and Economics, 16, 125-160. 32. George Allayannis, Eli Ofek, 2001, “Exchange Rate Exposure, Hedging, and the Use of Foreign Currency Derivatives ,” Journal of International Money and Finance, 20 , 273-296. 33. Gerald D Gay, Jouahn Nam, 1998, “The Underinvestment Problem and Corporate Derivatives Use,” Financial Management, 27, 53-69. 34. Gordon M Bodnar, Gunther Gebhardt, 1999, “Derivatives Usage in Risk Management by US and German Non-financial Firms: A Comparative Survey,” Journal of International Financial Management and Accounting, 10, 153-187. 35. Graham J., and Rogers, D., 1999, “Is Corporate Hedging Consistent with Value Maximization?An Empirical Analysis,” working Paper, Duke University. 36. Gregory W Brown, 2001, “Managing Foreign Exchange Risk with Derivatives ,” Journal of Financial Economics, 60 , 449-485. 37. Guay, Wayne R., 1999, “The Impact of Derivatives on Firm Risk : An Empirical Examination of New Derivative Users ,” Journal of Accounting and Economics, 26 , 319-351. 38. Han, Li-Ming, 1996, “Managerial Compensation and Corporate Demand for Insurance,” Journal of Risk and Insurance, 63, 381-404. 39. Hoa Nguyen, Robert Faff, June 2002, “On The Determinants of Derivative Usage by Australian Companies,” Australian Journal of Management, 27, 1-24. 40. Jennifer Lynch Koski, Jeffrey Pontiff, 1999, “How are Derivatives Used? Evidence from the Mutual Fund Industry,” Journal of Finance, 54(2), 791-816. 41. Jesswein, Kurt R, Kwok, Chuck C Y, Folks, William R Jr., 1995, “Corporate Use of Innovative Foreign Exchange Risk Management Products,” Columbia Journal of World Business, 30, 70-82. 42. Jesswein, Kurt R, Kwok, Chuck C Y, Folks, William R Jr., 1995, “What new currency risk products are companies using, and why?,” The Bank of America Journal of Applied Corporate Finance, 8. 43. Jia He, Lilian K Ng, 1998, “The Foreign Exchange Exposure of Japanese Multinational Corporations,” Journal of Finance, 8, 733-753. 44. John R Graham, Clifford W Smith Jr., 1999, “Tax Incentives to Hedge”, Journal of Finance, 54, 2241-2262. 45. John R Graham, Clifford W Smith Jr., 2000, “Tax Progressivity And Corporate Incentives To Hedge,” Journal of Applied Corporate Finance, 12(4), 103-111. 46. Jorion, Philippe, 1990, “The Exchange-rate Exposure of U.S. Multinationals,” The Journal of Business, 63, 331-345. 47. Khoo, Andrew, 1994, “Estimation of foreign Exchange Exposure: An Application to Mining Companies in Australia,” Journal of International Money and Finance, 13(3), 342-363. 48. Ludger Hentschel, S P Kothari, 2001, “Are Corporations Reducing or Taking Risks with Derivatives?,” Journal of Financial and Quantitative Analysis, 36, 93-118. 49. Mian, Shehzad L., 1996, “Evidence on Corporate Hedging Policy,” Journal of Financial and Quantitative Analysis, 31 , 419-437. 50. Mayers, David, Smith, Clifford W., Jr, 1982, “Corporate Insurance and the Underinvestment Problem,” Journal of Risk and Insurance, 54, 45-54. 51. Mitchell A Petersen, S Ramu Thiagarajan., 2000, “Risk Measurement and Hedging:With and Without Derivatives,” Financial Management, 29, 5-30. 52. Nance, Deana R, Smith, Clifford W Jr, Smithson, Charles W., 1993, “On the Determinants of Corporate Hedging,” Journal of Finance, 48, 267-284. 53. Pei-Gi Shu, and Hsuan-Chi Chen, 2003, “The Determinants of Derivatives Use: Evidence from Non-Financial Firms in Taiwan,” Review of Pacific Basin Financial Markets and Policies, 6, 473-500. 54. Per Alkeback, Niclas Hagelin, 1999, “Derivative Usage by Nonfinancial Firms in Sweden with an International Comparison,” Journal of International Financial Management and Accounting, 10, 105-120. 55. Shawn D Howton, Steven B Perfect, 1998, “Managerial Compensation and Firm Derivative Usage: An Empirical Analysis,” Journal of Derivatives, 6, 53-64. 56. Smith, Clifford W., Stulz, Rene M., 1985, “The Determinants of Firms` Hedging Policies,” Journal of Financial and Quantitative Analysis, 20, 391-405. 57. Smith, Clifford W., Jr., Warner, Jerold B., 1979, “On Financial Contracting: An Analysis of Bond Contracts,” Journal of Financial Economics, 7, 117-161. 58. Stulz, Rene, 1984, “Optimal hedging policies,” Journal of Financial and Quantitative Analysis, 19, 127-140. 59. Stulz, Rene, 1990, “Managerial Discretion and Optimal Financing Policies,” Journal of Financial Economics, 26, 3-28. 60. Titman, Sheridan, Wessels, Roberto, 1988, “The Determinants of Capital Structure Choice,” Journal of Finance, 43, 1-19. 61. Tufano, Peter, 1996, “Who Manage Risk? An Empirical Examination of Risk Management Practices In the Gold Mining Industry,” Journal of Finance, 51, 1097-1137. 62. Tufano, Peter, 1998, “Agency Costs of Corporate Risk Management,” Financial Management, 27, 67-77. 63. Visvanathan, Gnanakumar, 1998, “Who Uses Interest Rate Swaps ? A Cross Section Analysis,” Journal of Accounting, Auditing & Finance, 13, 173-205. 64. Warner, Jerold B., 1977, “Bankruptcy Costs: Some Evidence,” Journal of Finance, 32, 337-348. |