| Reference: | 參考書目
一、中文部分
1.行政院國科會科學技術資料中心，日本科學技術研究調查報告(1985年度)75年12月.
2.李金福，"台灣地區民營大型企業研究發展與技俯創新之研究"，行政院青年輔導委員會印行，66年6月.
3."科技發展政策報導"，行政院國家科學委員會科學技術資料中心編印，78年8月.
4.陳履安，"我國科技發展現況及展望"，科學發展月刊，第十六卷，第三期.
5.財務會計準則公報第一號「一般公認會計原則彙編」(台北:中華民國會計研究發展基金會財務會計準則委員會，73年10月).
6.國際會計準則公報第九號: "研究發展成本之會計處理"，會計研究月刊譯，75年9月.
7.經濟部，全國第三次科技會議第九中心議題───鼓勵民間企業從事研究發展，75年6月.
8.鄭丁旺，"中級會計學第三版，上冊.
9.鄭丁旺，"論會計原則之中立性，國立政治大學會計研究，第八期，65年5月.
二、英文部分
1. Accounting Principles Board, Accounting Principles Board Opinion Number Twenty-Two, 1972.
2. Adams, Steven J., "Implication of Reported Accounting Information on Corporate Expenditures for Research and Development." Unpublished Dissertation, University of Cincinnati,1975.
3. Angilley, Alan,"Returns to Scale in Research in the Ethical Pharmaceutical Industry:Some Further Empirical Evidence," Journal of Industrial Economics, December 1973.
4. Bailey, Martin Neil, "Research and Development Costs and Returns: The U.S Pharmaceutical Industry,"Journal of Political Economy, January-February 1972.
5. Bazaz, Mohammad S., "The Economic Effects of SFAS Statement NO.2 on Small Firm`s R&D Expenditures",Ph. D Dissertation, The University of Oklahoma, 1984.
6. Beidleman, Carl R.,"Income Smoothing: The Role of Management", Accounting Review (October 1973).
7. Bieman, Harold Jr., and Roland E. Dukes, "Accounting or Research and Development Costs,"The Journal of Accountancy, April 1975.
8. Braithwaite, M. E., "Management Control of Research Expenditure and its Interest to the Auditor,"Accountancy, (Apri1, 1967).
9. Dascher, Paul E., and Robert E. Malcom, "A Note on Income Smoothing in the Chemical Industry",Journal of Accounting Research (Autumn 1970).
10. Dukes, Roland E., "Market Evaluation of Accounting Information: A Cross Sectional Test of Investor Response to Expensing Research and Development Expenditures," Unpublished Ph.D. dissertation,Stanford University,1974.
11. Dukes, Roland E., Thomans R. Dyckman, and John A. Elliott ,"Accounting for Research and Development Costs :The Impact on Research and Development Expenditures", Journal of Accounting Research, Vol.18 Supplement 1980.
12. Elliott, John A., Gordon Richardson, Thomas Dyckman, and Ronald Dukes, "The Impact of SFAS NO.2 on Firm Expenditures on Research and Development:Replications and Extensions", Journal of Accounting Research, Vo1.22, No.1, Spring 1984.
☆13. Federal Reserve Board, Federal Reserve Bulletin, Washington, Government Printing Office, 1917.
☆14. ________ , Verification of Financial Statements Revised, Washington, Government Printing Office,1929.
☆15. Financial Accounting Standards Board, Exposure Draft ,"Financial Accounting and Reporting by Oil and Gas Producing Company", 1977.
16. Gellein, Oscar S., and Maurice S. Newman, "Accounting for Research and Development Expenditures."Accounting Research Study No.14, New York,American Institute of Certified Public Accountants, 1973.
17. Grabowski, Henry G., "The Determinants of Industrial Research and Development: A Study of the Chemical, Drug and Petroleum Industries,"Journal of Political Economy, March/April,1968.
18. Hein, Cheryl D., "A Study of Intra-Industry Practice With Respect to Reporting of Research and Development Expenditures:Three Industries",Ph. D Dissertation, University of Arkansas,1983.
☆19. Higgins, Thomas G., "Deferral V Charge-off of Research and Development Costs," Annual Meeting Papers, New York, American Institute of Certified Public Accountants, 1954.
20. Hirschey, Mark and Jerry J. Weygant, "Amortization Policy for Advertising and Research and Development Expenditures",Journal of Accounting Research, Vo1.23, No.1 Spring 1985.
21. Holthausen, Robert W. and Richard W. Leftwich,"The Economic Consequences of Accounting Choice:Implications of Costly Contracting and Monitoring",Journal of Accounting and Economics 5 (1989).
22. Horowitz, Bertrand and Richard Kolodny, "The Economic Effects of Involuntary Uniformity in the Financial Reporting of R&D Expenditures ",Journal of Accounting Research, Vol.18, Supplement 1980.
☆23. Horowitz, Ira, "Regression Models for Company Expenditures on and Returns from Research and Development," IRE Transactions on Engineering Management, March, 1960.
24. Joseph, Harold Wayne, "Research and Development Costs and Statement of Financial Standards Number 2: An Empirical Study of Accounting,Discloure and Reporting Significance", Ph.D Dissertation, Louisiana Tech University,1978.
25. Madden, Donald L. et al., "The Materiality of Research and Development Expenditures," Journal of Accounting Research, (Autumn 1972).
26. Mansfield, Edwin, "Industrial Research and Development: Characteristics, Costs, and the Diffusion of Results,"American Economic Review,May 1969.
27. ________" Industrial Research and Development Expenditures───Determinants, Prospects and Relation to Size of Firm and Inventive Output," Journal of Political Economy, August,1964.
☆28. ________,Industrial Research and Technological Innovation (New York:Norton, 1969).
29. ________, "Rates of Return from Industrial Research and Development," American Economic Review,May 1965.
☆30. Mautz, Robert K., Financial Reporting by Diversified Companies (New York:Financial Executives Research Foundation, 1968).
31. Mcgraw-Hill, "R&D Spending Patterns for 600 Companies," Business Week, July 3, 1978.
32. Minasian, Jora R.,"Research and Development,Production Functions, and Rates of Return,"American Economic Review, May 1969.
33. Monsen, Joseph R., John S. Chiu, and David E. Cooley, "The Effect of Separation of Ownership and Control on the Performance of the Large Firm", Quarterly Journal of Economics (August 1968).
34. Mueller, Dennis C., "The Firm Decision Process:An Econometric Investigation,"Quarterly Journal of Economics, Feb., 1968.
☆35. National. Association of Cost Accountants, NACA Bullet II, New York, Octorber 1, 1924
☆36. ________, NACA Yearbook, New York, 1926.
37. Orton, Bryce Bo and Richard D. Bradish, "The Treatment and Disclosure of Research and Development Expenditures", Management Accounting,July 1969.
☆38. Paton, William A. and William A. Paton, Jr., Corporation Accounts & Statements-An Advanced Course, New York, the MacMillian Company, 1955.
39. Raby, William L., "The Impact of Income Taxes on Corporate Research," The Journal of Accountancy,(August, 1964).
☆40. Securities Exchange Commission, Accounting Series Release No.125, Washington, Government Printing Office, 1972.
41. Selto, F. and M. Clouse, "An Investigation of Manager`s Adaptations to SFAS NO.2: Accounting for Research and Development Costs", Journal of Accounting Research, Autumn 1985.
42. Statement of Financial Accounting Standards No. 2 "Accounting for Research and Development Costs", FASB (Stamford: 1974).
☆43. The American Institute of Certified Public Accountants,Examination of Financial Statements,AICPA Bulletin, New York, January, 1936.
44. Tranter, Terry Lee, "The Effect of Alternative Methods of Accounting Research and Development Expenditures on the Amount of Research and Development Expenditures", Ph. D Dissertation,University of Washington, 1978.
45. Vigeland, Robert L., "The market Reaction to Statement of Financial Accounting Standards No.2", The Accounting Review, April 1981.
46. Yoon, Soon Suk, " The Economic Consequenees of SFAS NO.2: Its Impact on Business Firms and Investors•, Ph. D Dissertation, The University of Wisconsin-Madison ,1987.
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