Reference: | 參考文獻 一、中文部分 1. Eenst Poppel著,李白涵、韓力譯(民國86年)”意識的限度-關於時間與意識的新見解” 淑馨出版社。 2. Richard E. Mayer著,洪碧霞、黃瑞煥、陳婉玟譯(民國73年)”認知心理學”復文圖書出版社。 3. 林繼耀,(民國91年)”資訊公平揭露與終結內線交易─試論美國證券交易法公平揭露規則新制” 私立中原大學,財經法律學系,碩士論文。 4. 李玉琇(民國89年)”工作記憶的限制在人因心理學中的涵義”應用心理研究,第五期,P55-67。 5. 紅立勝(民國90年)”我國上市公司分析師盈餘預測與盈餘管理關聯性之實證研究” 政治大學會計系,碩士論文。 6. 莊永丞(民國91年)”論證券交易法第二十條證券詐欺損害賠償責任之因果關係”中原財經法學第八期147-183。 7. 高祥□(民國91年)”裁決性應計項目、衍生性金融商品與損益平穩化” 成功大學,會計學系,碩士論文。 8. 陳振宇(民國89年)”認知科學的應用無限寬廣:以調查研究及數學應用題的措詞用語為例”應用心理研究,第六期,P25-29。 9. 彭兆楨(民國81年)”過度自信的研究:問題、困難度、抽樣方式與線索有效性對過度自信的影響。”政治大學,心理學系,碩士論文。 10. 劉連煜(民國85年)”內部人交易規範中內部消息重大性之認定基準”,政大法學評論,第五十六期,12月 11. 賴英照(1996)”證券交易法逐條釋義-第一冊” 12. 顏乃欣(民國82年)”過度自信現象之研究對機率心理模式的驗證” 正昇教育科學社出版。 13. 龔怡霖(民國90)” 行為財務學 –文獻回顧與未來發展”,中央大學,財務金融學系,碩士論文。 14. 台灣證券交易所網http://www.tse.com.tw/docs1/data01/trading/public_html/bb.htm 15. 經濟日報社論91.10.19 二、英文部分 1. Amir, Eli and Yoav Ganzach(1998)”Overreaction and underreaction in Analysts’ Forecasts,” Journal of Economic Behavior and Organization,37(3), November, 333-47 2. Ball, R., and P. Brown(1968)” An empirical evaluation of accounting income numbers,” Journal of Accounting Research 6, 159–178. 3. Ball, R. (1992) “The earnings-price anomaly,” Journal of Accounting and Economics 15, 319-346. 4. Ball, R., and E. Bartov(1996) “How naive is the stock market’s use of earnings information? ,” Journal of Accounting and Economics 21, 319–337. 5. Balvers, Ronald J. and Yangru Wu(2002)” Momentum and mean reversion across national equity markets,” Working Paper. 6. Barber, Brad M. and Terrance Odean(2000) "Trading is hazardous to your wealth: The common stock investment performance of individual investors," Journal of Finance, Vol. LV, No. 2, April, 773-806 7. Barber, Brad M. and Terrance Odean(2001a) “Boys will be boys: Gender, overconfidence, and common stock investment,” Quarterly Journal of Economics, February , Vol. 116, No. 1, 261-292. 8. Barber, Brad M. and Terrence Odean(2001b) “All that glitters: The effect of attention and news on the buying behavior of individual and institutional investors,” working paper, Graduate School of Management, University of California, Davis. 9. Barber, Brad M. and Terrance Odean(2001c)” The Internet and the investor,” Journal of Economic Perspectives, Vol.15, No.1, Winter, 41-54. 10. Barton, Jan and Gregory Waymire(2002)”Private incentives and investor protection in a largely unregulated financial reporting environment,” Working paper, Goizueta Business School, Emory University. 11. Beaver, W.(1998) “Financial reporting:An accounting revolution,” third edition Prentice Hall. 12. Benartzi, S. and R. Thaler(1995)”Myopic loss aversion and the equity premium puzzle,” The Quarterly Journal of Economics 73-92. 13. Benartzi, S. and R. Thaler(2001)”Naïve diversification strategies in defined contribution savings plans,” American Economic Review 91, 79-98. 14. Bernard, V. and J. Thomas(1989)”Post-earnings announcement drift: Delayed price response or risk premium?,” Journal of Accounting Research(Supplement), 1-36. 15. Botosan, C. A.(1997)” Disclosure level and the cost of equity capital,” The Accounting Review 72: 323-334. 16. Brown, Stephen and Stephen Hillegeist and Kin Lo(2002)” Voluntary disclosures, information asymmetry and Reg FD,” The Accounting Research Conference. 17. Camerer, C., L. Babcock, G. Loewenstein and R. Thaler(1997)”Labor supply of new York City cab drivers: One day at a time,” The Quarterly Journal of Economics 112, 407-441. 18. Card S., Moran T. and Newell A. (1986)”The model human processor,” Handbook of perception and human performance . 19. Cleveland, W. S. and R. McGill(1985)”Graphical perception and graphical methods for analyzing scientific data,” Science, 229, 828-833. 20. Cunningham, Lawrence A.(2001) “Behavioral finance and investor governance,” Working Paper . Benjamin N. Cardozo School of Law and Director 21. Choi, James J., David Laibson and Andrew Metrick(2001).” How does the internet affect trading? Evidence from investor behavior in 401(k) plans,” Department of Economics Harvard University and Department of Finance The Wharton School University of Pennsylvania, Working paper. 22. Christensen-Szalanski, J. J. J. and J. B. Bushyhead(1981) “Physicians’ use of probabilistic information in a real clinical setting,” Journal of Experimental Psychology, 7, P928-935. 23. Daniel, K. D., D. Hirshleifer, and S. H. Teoh(2002)“Investor psychology in capital markets: Evidence and policy implications,” Journal of Monetary Economics 49(1) /Carnegie Rochester Series in Public Policy 56, 139–209. 24. De Bondt, W. and R, Thaler (1985)“Does the stock market overrecat?,” Journal of Finance, Vol.40, 793-808 25. Dechow, Patricia M. and Douglas J. Skinner(2000) “Earnings management: reconciling the views of accounting academics, practitioners, and regulators,” American Accounting Association. 26. Degeorge, Francois, Jayendu Patel and Richard Zeckhauser(1999) “Earnings management to exceed thresholds,” Journal of Business, Vol.72, No.1 27. Dietrich, J. Richard, Steven J.Kachelmeier, Don N. Kleinumuntz and Thomas J. Linsmeier(1998),”Market efficiency, bounded rationality, and regulation of supplemental business reporting disclosures,” Working Paper University of Illinois. 28. Edwards, Ward(1985)“Conservatism in human information processing,” Judgemant Under Uncertainty:Heuristics and Biases Chapter25 Cambridge University Press 359-369 29. Estrada , Javier(2001) “Law and behavioral economics,” Meeting of Latin American and Economics Association. 30. Fama, E. F. (1970).“Efficient capital markets: a review of theory and empirical work,” Journal of Finance 25,383-417. 31. Fama, E. F.(1998)” Market efficiency, long-term returns, and behavioral finance, ” Journal of Financial Economics 49, 283–306. 32. Final Release, 65 Fed. Reg. 51,731-32(Aug. 15, 2000)(Codified at 17 C.F.R. pts. 240,243,249) 33. Fisher, William O. (1997) “The Analyst-added premium as a defense in open market securities cases,” 53 Bus. Law. 35. 34. Fiske, S. T.,(1995)” Social cognition,” In Advanced Social Psychology, 149–194.(McGraw-Hill, New York). 35. Frankel, Richard, Marilyn Johnson and Douglas J. Skinner(1996)”An empirical examination of conference calls as a voluntary disclosure medium,” Working paper, University of Michigan Business School. 36. Griffin, Dale and Tversky, Amos.(1992) “The weighing of evidence and the determinants of confidence,” Cognitive Psychology, July, 24(3), 411-435. 37. Glaser, Markus and Martin Weber(2001) “Momentum and turnover: Evidence from German stock market,” Working Paper . 38. Grinblatt, M. and M. Keloharju(2001)”How distance, language, and culture influence stockholdings and trades,” Journal of Finance 56, 1053-1073. 39. The handbook of experimental economics. Edited by John H. Kagel and Alvin E. Roth, Princeton University Press 111-173. 40. Harper, R. M. J., W. G. Mister and J. R. Strawser(1987) “The impact of new pension disclosure rules on perceptions,” Journal of Accounting Research 25, 327-330. 41. Heath, C. and J. Soll(1996)”Mental budgeting and consumer decisions,” Journal of Consumer Research 23, 40-52. 42. Hess, S. V., M. C. Detweiler and R. D. Ellis(1994)”The effects of display layout on monitoring and updating system states,” Proceedings of the Human Factors and Ergonomics Society 38th Annual Meeting. Santa Monica, CA: Human Factors and Ergonomics Society. 43. Hirshleifer, David and Siew Hong Teoh(2002) “Limited attention, information disclosure ,and financial reporting,” Working Paper, Fisher College of Business, The Ohio State University, 44. Hirst, D. and P. E. Hopkins(1998) “Comprehensive income reporting and analysts’ valuation judgments,” Journal of Accounting Research 36, 47-75,. 45. Hopkins, P.E., R. W. Houston, and M. F. Peters(2000) ”Purchase, pooling and equity analysts’ valuation judgments,” Accounting Review 75, 257-281. 46. Huberman, G.(2001)” Familiarity breeds investment,” Review of Financial Studies 14, 659-680. 47. Ikenberry, D., Lakonishok, J. and Vermaelen, T.(1995)”Market underreaction to open market share repurchases,” Journal of Financial Economics, 39, 181-208. 48. Jegadeesh, Narasimhan and Sheridan Titman(1993) “Returns to buying winners and selling losers: Implications for stock market efficiency,” Journal of Finance Vol.48, No1 March. 49. Jensen, M. and w. Meckling(1976) “Theory of the firm: Managerial behavior, agency costs and ownership structure,” Journal of Financial Economics 3, 305-360. 50. Jesse H. Choper et al. “Cases and materials on corporations, “( 3rd ed. 1989 ), at 335. 51. Johnson, W. Bruce and William C. Schwartz Jr.(2000) “Evidence that capital markets learn from academic research: Earnings surprises and the persistence of post-announcement drift,” Tippie College of Business Administration, University of Iowa, December. 52. Jolls, Christine, Cass R. Sunstein, and Richard Thaler (1998)“A behavioral approach to law and economics,” The Law School The University of Chicago Working Paper 53. Kadiyala, Padma and P. Raghavendra Rau(2001) “It’s all under-reaction,” Working paper, Purdue University. 54. Kahneman , Daniel, and Amos Tversky (1974).”Judgment under uncertainty: Heuristic and biases,”. Science, 185, 1124-1131. 55. Kahneman , Daniel, and Amos Tversky (1979).“Prospect theory: An analysis of decision under risk,” Econometrica vol.47 no.2(March),263-291. 56. Kahneman, Daniel and Amos Tversky(1981)”The framing of decisions and the psychology of choice,” Science, 211, 453-458. 57. Kahneman, Daniel and Amos Tversky(1982)”The psychology of preferences,”. Scientific American 246(Feb.), 167-173 58. Kennedy, J., Mitchell, T., and Sefcik, S. E. (1998). “Disclosure of contingent environmental liabilities: Some unintended consequences?,” Journal of Accounting Research, 36 (Autumn): 257-277. 59. Kinney, Michael and Robert Trezevant(1997) “The use of special item to management earnings and perceptions,” Journal of Financial Statement Analysis, Fall. 60. Lakonishok, Josef, Andrei Shleifer and Robert W. Vishny(1992)“The structure and performance of the money management industry, “ Brookings Papers:Microeconomics, 339-391. 61. Lang, L. and R. M. Stulz(1994)”Tobin’s q, corporate diversification, and firm performance,” Journal of Political Economy 102, 1248–1280. 62. Langevoort, Donald C., 2002, “Taming the animal spirits of the stock markets: A behavioral approach to securities regulation,” Northwestern University Law Review. 63. Lease, R., W. Lewellen and G. Schlarbaum(1976) “Market segmentation: Evidence on the individual investor,” Financial Analysts Journal 32, 53-60. 64. Lev, Baruch and Meiring deVilliers (1994) “Stock price crashes and 10b-5 damages: A legal, economic and policy analysis,” 47 Stan. L. Rev. 7. 65. Libby, R., R. Bloomfield, and M. Nelson(2001) “Experimental research in financial accounting,” Working paper, Cornell University. 66. Lichtenstein, S. and Fischhoff, B.(1977) ”Do those who know more also know more about how much they know?,” Organizational Behavior and Human Performance, 20, P159-183. 67. Liu, Weimin, Norman Strong, and Xinzhong Xu(2002) “Post earnings announcement drift in the UK,” The University of Manchester. 68. Loughran, T. and Ritter, J. R.(1995)”The new issues puzzle,” Journal of Finance, 50, 23-51. 69. Ma, Ronald(1997)”Financial reporting in the pacific Asia region,” World Scientific Publishing. 70. Maines, L. A., and McDaniel, L. S. (2000). “Effects of comprehensive income volatility on nonprofessional investors’ judgments: The role of presentation format,” The Accounting Review, (Forthcoming). 71. Miller, G. A.(1956).”The magical number seven plus or minus two: Some limits on our capacity for processing information,” Psychological Review, 63, 81-97. 72. Murphy, A. H and R.L. Winkler (1997)”Can weather forecast formulate reliable probability forecasters of precipitation and temperature?,” National Weather Digest 2 2-9. 73. National Investor Relation Institute, NIRI Survey Finds Adoption of regulation Fair Disclosure Likely to Limit Amount of Information Disclosed to Market Participants(Aug. 2000) 74. Odean, Terrance(1998a) ”Volume, volatility, price, and profit when all traders are above average,” Journal of Finance Vol.Ⅲ, No.6, December, 1887-1934 75. Odean, Terrance(1998b) “Are investors reluctant to realize their losses,” Journal of Finance Vol. LIII, No.5, Oct. 76. Odean, Terrance(1999)“Do investor trade too much?,” American Economic Review, Vol. 89, Decembe , 1279-1298 77. Orr, A., 2001, “Nettrends: Hidden costs of high-tech stock options,” Reuters. 7/5/01. 78. Oskamp, S.(1965).“Overconfidence in case-study judgments,” The Journal of Consulting Psychology, 29, P261-265. 79. Payne, J. W., J. R. Bettman, and E. J. Johnson(1993)“The adaptive decision-maker,” (Pergamon, Oxford). 80. Poppel, Ernst and Thomas Artin(Translator)(1988) “Mindworks: Time and Conscious Experience,” Publisher: Harcourt. 81. Read, Daniel, George Loewenstein and Matthew Rabin(1999)“Choice bracketing,” Journal of Risk and Uncertainty,19:1-3;171-97 82. Richardson, Scott, Siew Hong Teoh and Peter Wysocki.(2003)“The walkdown to beatable analyst forecasts: The role of equity issuance and insider trading incentives,” Working paper. 83. Sabini, J. and M. Silver(1982)”Moralities of Everyday Life,” Oxford University Press 84. Samuelson, P(1963)”Risk and uncertainty : A fallacy of large numbers,” Scientia 98, 108-113. 85. Shefrin, Hersh M. and Meir Statman(1984).“Explaining investor preference for cash dividends,” Journal of Financial Economics, Vol. 13, P253-282. 86. Shefrin, Hersh M. and Meir Statman(1985) ”The disposition to sell winners too early and ride losers too long,” Journal of Finance, Vol 40, No3 P777-790. 87. Shiller, R.(1984).”Stock prices and social dynamics,” Brookings Papers on Economic Activity, 2:457-98. 88. Shleifer, Andrei, (2000) “Inefficient markets-an introduction to behavioral finance,” Oxford university press. 89. Shleifer, A. and R. Vishny(1997).”The limits of arbitrage,”. Journal of Finance, Vol.52, 35-55. 90. Sieck, Winston(2000) “Overconfidence in judgment for repeatable events,” Ph.D. Program,University of Michigan 91. Simon, Herbert A.(1982). Models of bounded rationality. Cambridge, MA: MIT Press. 92. Simonson, I.(1990)”The effect of purchase quantity and timing on variety seeking behavior,” Journal of Marketing Research 32, 150-162. 93. Simonson, I. and R. S. Winer(1992).”The influence of purchase quantity and display format on consumer preference for variety ,” Journal of Consumer Research 19, 133-138. 94. Solt, Michael E. and Meir Statman(1988),”How useful is the sentiment index,” Financial Analysts Journal, 44(5), Sep.-Oct., 45-55. 95. Sunstein, Cass R.(1997)”Behavioral analysis of law,” Chicago Working Paper in Law and Economics. 96. Sunstein, Cass R.(1999)”Cognition and cost-benefit analysis,” Chicago Working Paper in Law and Economics. 97. Taylor S.(1989)”Positive illusions: creative self-deception and the health mind,”. New York: Basic Book. 98. Thaler, R. and H.Shefrin(1981). “An economic theory of self-control,” Journal of Political Economy, 89,392-410. 99. The Economist(2002a)“Pro-forma accounting: Out by $100 billion; Nasdaq firms’ pro-forma alchemy,” 2/23/02, 77. 100. The Economist(2002b)“Finance and economics: The good fight; stock options,” London, 11/9/02. 101. Thompson, Robert B. and Ronald King(2001) “Credibility and information in securities markets after Regulation FD,” Working Paper. 102. Wallsten, T. S.(1981)”Physician and medical student bias in evaluation diagnostic information,” Medical Decision Making, 1, P145-164. 103. Weber, Martin and Colin F. Camerer(1998) “The disposition effect in securities trading: an experimental analysis,” Journal of Economic Behavior & Organization, Vol.33, P167-184. 104. Weinstein, Neil D.(1989)”Optimistic biases about personal risks,” Science Vol.246, 1232. 105. Wicknes, C.(1984) ”Engineering psychology and human performance,” Colmbus, OH: Merrill 106. Yates, J. F.(1990)”Judgment and decision making,” Englewood Cliffs, NJ: Prentice-Hall. |