| Reference: | 一、中文書籍
1.石齊平，郭照榮合著，當代計量經濟學，臺北:三民書局，民國七十六年。
2.林玩香編譯，S AS使用手冊- -高等統計篇，臺北:儒林圖書公司，民國七十七年初版。
3 .楊國樞等編，社會及行為科學研究法，臺北:東華書局，民國七十六年十版。
4. 顏月珠著，商用統計學，臺北:三民書局，民國七十六年三版。
5. 鄭丁旺著，中級會計學，臺北:自刊版，民國七十六年三版。
B 、中文期刊及未出版著作
1.杜榮瑞，關於會計研究的幾點思考，會計評論二二期，國立政治大學會計研究所學會編印，民國七十六年十二月。
2.杜榮瑞，會計政策之經濟後果，會計評論二二期，國立政治大學會計研究所學會編印，民國七十六年十二月。
3.胡興平，損益操縱之動機與方法，國立政治大學會計研究所碩士論文，民國七十七年。
4 .康榮寶，企業所得平穩化之研究，國立政治大學會計研究所碩士論文，民國七十二年。
5.陳雲儀，會計變動對市場股價之影響，國立政治大學會計研究所碩士論文，民國七十六年。
6.陳麗琦，會計原則變動之重要性，東吳大學會計研究所碩士論文，民國七十六年。
7.黃琇雯，利益團體參與會計政策制定過程之研究，國立政治大學會計研究所碩士論文，民國七十六年。
8.雲天相，會計變動與會計損益平穩化之研究，東吳大學會計研究所碩士論文，民國七十四年。
二、英文部分
A.英文書籍
1. Hendriksen, E. S., Accountng Theory, 4th ed., Illinois, Rchard D. Irwin Inc., 1982.
2.Kieso, D. E. and J. J., Weygandt, Intermediate Accounting ,6th ed., New York, John Wiley & Sons, Inc., 1987.
3.Moontiz, M., Accounting Principles – How They are Developed, in R. Sterling,ed. Institutional Issue in Public Accounting, Lawence, Kans. : Scholars Book Company, 1974.
4.Watts, R. L. and J. L., Zimmerman, Positive Accounting Theory, Englewood Cliffs, New Jersey, Prentice-Hall, Inc.,1986.
B、英文期刊及其他
1.Ayres. F. L., "Characteristics of Firms Electing Early Adoption of SFAS 52", ? Journal of Accounting and Economics (Hay, 1986), PP.143-158.
* 2.Ball. R., "Changes in Accounting Techinques and Stock Price", Empirical Reseach in Accounting: Selected Studies, Supplement to Journal of Accounting Research (1972), PP.1-38.
*3._______ ,and R. Watts, "Some Time Series Properties of Accounting Income", Journal of Finance (June, 1972), PP.633-682.
*4.Barefield,R.M.,and E.E. Comiskey, "The Income Smoothing Hypothesis: An Alternative Test". The Accounting Review, (April, 1972). PP.291-298.
5 . Bowen, R., E. Nooreen, and J. Lacey, “Determinants of Corporate Decision to Capitalize Interest”, Journal of Accounting and Economics(August, 1981), pp.151-179.
*6.Brown, P. R., "An Descriptive analysis of Select Input Bases of the Financial Accounting Standards Board", Journal of Accounting Research (Spring,1981), PP.232-246.
7.Christie, A. A., "Aggregation of test Statistics: An Evaluation of Evidence on Contracting and Size Hypotheses ", Journal of Accounting and Economics (January, 1990), PP.15-36.
*8.Collins,D. W.,and W. T. Dent, "The Proposed Elimination of Full Cost Accounting in the Extractive Petroleum Industry “, Journal of Accounting and Economics ( March,1979), PP.3-44.
9.Collins. D. W., M. Rozeff, and D. Dhaliwal. "The Economic Determinants of the Market Reaction to Proposed Mandatory Accounting Changes in the Oil and Gas Industry: A Cross Sectional Analysis", Journal of Accounting and Economics (March, 1981), PP.37-71.
*10.Copelond, R. M., "Income Smoothing", Emperical Research in Accounting: Selected Studies, Supplement to Journal of Accounting Research (1968), PP.101-106.
*11. Cushing, B. E., “An Emperical Study of Changes in Accounting Policy", Journal of Accounting Research (Autumn, 1969), PP.196-203.
12.Daley, L. A., and R. L. Vigeland, "The Effects of Debt Convenants and Political Costs on the Choice of Accounting Methods : The Case of Accuonting for R&D Costs", Journal of Accounting and Economics ( December, 1983), PP.195-211.
*13.Deakin, E. B., "An Analysis of Differences Between Non-Major Oil Firms Using Successful Efforts and Full Cost Methods", The Accounting Review (October, 1979), PP.722-734.
14.Dhaliwal. D. S., “The Effect of the Firm’s Capital Structure on the Choice of Accounting Methods", The Accounting Review (January,1980), PP.78-84.
*15._________, "Some Economic Determinants of Management Lobbying for Alternative Methods of Accounting: Evidence from the Accounting for Interest Cost Issue", Journal of Business, Finance and Accounting ( 1982 ), PP.255-265.
16. __________, G. Salamon, and E.Smith, "The Effect of Owner Versus Management Control on the Choice of Accounting Methods", Journal of Accounting and Economics (July, 1982), PP.41-53.
*17.Dyckman,T.R.,and S.A. Zeff, "Two Decades of the Journal of Accounting Research", Journal of Accounting Research (Spring, 1984), PP.225-297.
18.Duke, J. C., and H.G. Hunt III, "An Empirical Examination of Debt Convenant Restrictions and Accounting-Related Debt Proxies”, Journal of Accounting and Economics (January, 1990), PP.45-63.
19.El-Gazzar, S., S. Lilien, and V. Pastena, "Accounting For Leases by Lessees", Journal of Accounting and Economics (1986) ,PP.217-237.
*20.Fama, E. H., "Agency Problem and the Theory of the Firm", Journal of Political Economy (April, 1980), PP.288-307.
21.Frabcis, J. R. and S. A. Reiter, "Determinants of Corporate Pension Funding Strategy", Journal of Accounting and Economics (1987), PP.35-59.
*22.Gordon, M. J., "Postulates, Principles, and Research in Accounting ", The Accounting Review (April,1964), pp.251-263.
*23.Gosman, M., "Characteristics of Firms Making Accounting Changes ", The Accounting Review ( January, 1973), PP.1-11.
24.Hagerman, R. L. and M. Zmijewski, "Some Economic Determinants of Accounting Policy Choice”, Journal of Accounting and Economics (August, 1979), PP.141-161.
*25.Haring, J. R., " Accounting Rules and ‵The Accounting Establishment′”, Journal of Business 52 ( October, 1979) ,PP. 507 -519 .
26.Harrison,T . , "Different Market Reactions to Discretionary and Non-Discretionary Accountingo Changes", Journal of Accounting Research 15 (Spring, 1977), PP.84-107.
27.Healy, P., "The Effect of Bonus Schemes on Accounting Decisions ", Journal of Accounting and Economics (April, 1985), PP.85-107.
28.Holthausen. R. W ., Evidence on the Effect of Bond Covenants Management Compensation Contracts on the Choice of Accounting Techniques: The Case of the Depreciation Switch-Back ". Journal of Accounting and Economics (March. 1981). PP.73-109.
29. ______________, and R. W. Leftwich," The Economic Consequences of Accoounting Choice: Implications of Costly contracting and Monitoring". Journal of Accounting and Economics (August. 1983). PP.77-117.
30.Hunt III. H. G., "Potential Determinants of Corporate Inventory Accounting Decisions". Journal of Accounting Research (Autumn, 1985). PP. 448-467.
*31.Jarrel G. A., "Pro-Producer Regulation and Accounting for Assets: The Case of Electric Utilities", Journal of Accounting and Economics (August. 1979), PP.93-116.
32. Jensen, M. C., and W. H. Meckling, "Theory of Firm: Managerial Behavior. Agency Costs and Ownership Structure".Journal of Financial Economics (October. 1976). PP.305-360.
33.Johnson. W. B. and R. Ramanan. "Discretionary Accounting Changes From ‘Successful Efforts’ to `Full Cost` Methods: 1970-76 ", The Accounting Review (January, 1988), PP.96-110.
34.Kandiel. E. A., “Accounting for Internally Developed Software Costs: A Positive Approach". Unpublished Ph.D. dissertation, The City University of New York, 1985.
35.Kaplan, R. S. "Comments on Paul Healy: Evidence on the Effect of Bonus Schemes on Accounting Procedure and Accrual Decisions ". Journal of Accounting and Economics (April. 1985), PP.109-113.
*36. _______ and R. Roll, Investor Evaluation of Accounting Information Some Emperical Evidence" Journal of Business (April. 1972). PP.225-257.
*37.Kelly. L. "The Development of A Positive Theory of Corporate Management`s Role in External Financial Reporting", Journal of Accounting Literature (Vol . 2,1983),PP.111-146.
38.Kiringoda, D., "Variables Affecting the Choice of Accounting Methods: An Investigation Based on Firms Adopting Accounting Changes ", Unpublished Ph. D. dissertation, The University of Nebraska-Lincoin, 1984.
*39.Klein,R.W.,and V. Bawa, "The Effect of Estimation Risk on Optimal Portfolio Choice" Journal of Financial Economics 3 (1976), PP.215-231.
40.Kopel,R. R., "Voluntary Changes In Accounting Policies: An Application of the Positive Theory of Accounting", Unpublished Ph.D. dissertation, The University of North Carolina. 1986.
41. Leftwich, R.,”Evidence of the Impact of Mandatory Changes in Accounting Principles on Corporate Loan Agreements", Journal of Accounting and Economics (March, 1981), PP.3-36.
42. ______ , "Accounting Information in Private Markets: Evidence From Private Lending Agreements", The Accounting Review (January, 1983), PP.23-42.
43.Lilien, S., and V. Pastena, "Determinants of Intramethod Choice in the Oil and Gasr Industry", Journal of Accounting and Economics (December, 1982), PP.145-170.
44. Lys , . T., " Mandated Accounting Changes and Debt Covenants : The Case of oil and Gas Accounting", Journal of Accounting and Economics (April, 1984), PP.39-65.
45.Malmquist, D. H., "Efficient Contracting and the Choice of Accounting Method in the Oil and Gas Industry", Journal of Accounting and Economics (January, 1990), PP.173-205.
46.Mose, O.D., "Income Smoothing and Incentives: Emperical Tests Using Accounting Changes", The Accounting Review (April, 1987), PP.358-377.
47.Olobike,E.0., "Economic Factors and Choice and Accounting Methods: Some Methodological Issues and Emperical Tests",Unpublished Ph.D. dissertation, The University of Oregon,1984.
48.Penno, M.,and D. T. Simon, "Accounting Choices: Public Versus Private Firms", Journal of Business & Finance (Winter, 1986), PP. 561-569.
49.Ronen, J., and A. Aharoni, "The Choice Among Accounting Alternatives and Management Compensation: Effects of Corporate Tax", The Accounting Review (January, 1989), PP.69-86.
50.Shiue, F. N.,"A Positive Theory of Accounying Standards Determination The Case of Taiwan", Unpublished Ph.D. dissertation, The George Washington University 1989.
*51.Smith, D. E., "The Effect of the Separation of Ownership from Control on Accounting Policy Decision “,The Accounting Review (October, 1976), PP.707-723.
52.Smith, G.W., and J.B. Warner, "On Financial Contracting: An Analysis of Bond Covenants”, Journal of Financial Economics (June, 1979), PP.117-161.
*53.Sorter,G.H., S.W. Becker,T.R.,and W.H.Beaver, "Corporate Personality as Reflected in Accounting Decisions: Some Preliminary Findings", "The Journal of Accounting Research (Autumn, 1964), PP.183-196.
*54. _____ , _________ ,and _____ ,"Accounting and Finacial Measures as Indicators of Corporate Personality - Some Emperical Findings, in : Jaedicke, Ijiri, Nielson,eds.", Research in Accounting Measurement ( American Accounting Association, Sarasota, FL. 1966 ),PP.200-210.
*55.Sunder,S., "Relation Between Accounting Change and Stock Prices: Problems of Measurement and Some Emperical Evidence", Emperical Research in Accounting: Selected Studies, Supplement to Journal of Accounting Research, (1973), PP.1-45.
*56.___________, "Accounting Changes in Inventory Valuation", The Accounting Review (Appril, 1975), PP.305-315.
57.Trombly, M. A., "Accounting Method Choice in the Software Industry: Characteristics of Firms Electing Early Adopting of SFAS NO.86", The Accounting Review (July, 1989), PP.529-538.
58.Watts, R. L., and J. L. Zimmerman, "Towards a Positive Theory of the Determination of Accounting Standards", The Accounting Review (January, 1978), PP.52-77.
59. ________ , and________, "The Demand for and Supply of Accounting Theories: The Market for Excuses", The Accounting Review (April, 1979), PP.273-305.
*60. White, G., “Discretionary Accounting Decision and Income Normalization”, Journal of Accounting Research (Autumn, 1 1970),PP.260-274.
61.Whittington, G., "Positive Accounting: A Review Article", Accounting and Business Research (Autumn, 1987), PP.327-336.
62.Whittred, G., " The Derived Demend for Consolidated Financial Reporting", Journal of Accounting and Economics (1987), PP.259-285.
63.Wong, J., "Political Costs and Intraperiod Accounting Choice for Export Tax Credits", Journal of Accounting and Economics ( April,1988), PP. 37 - 51.
64.Zeff, S. A., "The Rise of‵Economic Consequences′“The Journal of Accounting (December, 1978), PP.56-63.
65.Zimmer, I., " Accounting for Interest Real Estate Developers", Journal of Accounting and Economics (March, 1986), PP.37-51.
66.Zimmerman, J. L., "Taxes and Firm Size", Journal of Accounting and Economics (August, 1983), PP.119-149 .
67.Zmijewski, M., and R. Hagerman, " An Income Strategy Approach to the Positive Theory of Accounting Standard Setting/Choice “. Journal of Accounting and Economics (August, 198f), PP.129-149.
*表示作者未直接參閱，納入本研究的部份，係參考其他文獻摘錄。 |
