| Reference: | 參考書目
一、中文書籍
1.林清山著，心理與教育統計學，台北:東華書局，民國77年2月14版。
2.林邦傑著，統計方法的選擇與統計電腦套裝程式的使用-SPSSXSASBMDP應用指引，台北:正昇教育科學社印行，民國75年初版。
3.張五益、陳伯松主編，最新實用證券法令彙編，台北:實用稅務出版社，民國77年10月初版。
4.楊國樞等編，社會及行為科學研究法，台北:東華書局，民國77年11月11版。
5.鄭丁旺著，中級會計學，上、下冊，台北:自行出版，民國76年8月三版。
6.財務會計準則委員會，財務會計準則公報第一號，台北:中華民國會計研究發展基金會。
7.財政部證券管理委員會，證券統計要覽，第十九輯，台北:財政部證券管理委員會，民國77年。
二、中文期刊及未出版著作:
1.林鎮邦，台灣地區股票上市公司公布之財務報表所含情報量之研究，國立台灣大學商學研究所碩士論文，民國68年6月。
2.徐春美，期中報表預測功能之研究，國立政治大學會計研究所碩士論文，民國68年6月。
3.陳登杉，期中報表之研究，國立政治大學會計研究所碩士論文，民國66年7月。
4.潘隆政，「上市公司七十年度第一季財務比率分析」，證交資料第231期，台灣證券交易所，民國70年7月。
5.謝遜釧，季報告會計審計問題之研究，私立東吳大學會計研究所碩士論文，民國73年7月。
三、英文書籍
1. American Accounting Association. A Statement of Basic Accounting Theory. Evanston. Illinois: AAA, 1966.
2. American Institute of Certified Public Accountants. Objectives of Financial Statements.
New York: AICPA, 1973.
3. Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises. New York: AICPA, 1970.
4. Accounting Principles Board. Opinion of the Accounting Principles Board No. 28. Accounting Principles of the AICPA, May 1973.
5. Brealey, Richard A. An Introduction to Risk and Return from Common Stock. Combridge, Massachusetts:M.I.T. Press, 1969.
6. Edwards, James W., Geraldine F. Dominiak, and Thomas V. Hedges. Interim Financial Reporting. New York: NAA, 1972.
7. Finacial Accounting Standards Board. A Discussion Memorandum: An Analysis of Issues Related to Interim Financial Accounting and Reporting. Stanford Conn.: FASB, May 1978.
8. Statement of Financial Accounting Concepts No.1: Objectives of Financial Accounting
by Business Enterprises. Stanford Conn.: FASB, November 1978 .
9. -------. Statement of Financial Accounting Concepts No.2: Qualitative Characteristics of
Accounting Information. Stanford Conn.: FASB, May 1980.
10. Granger, Clive W.J., and Oskar Morgenstern. Predictability of Stock Market Prices. Lexington, Massachusetts: D.C. Heath and Company, 1970.
11. Hendriksen, Eldon S .. Accounting Theory, 4rd. Homewood. Ill.: Richard D. Irwin, Inc., 1982.
12. Kohler, Eric L., A Dictionary for Accountants.Englewood Cliffs, New Jersey: Prentice-Hall, Inc.,1970.
13. Little, Ian M.D., and A.C. Rayner. Higgledy Piggley Growth Again. Oxford: Basil Blackwell,1966.
四、英文期刊與其他
1. Ball, Ray, and Ross Watts. "Some Time Series Properties of Accounting Income." Journal of Finance (June 1973): 663-81.
2. Bollom, William J .. "Towards A Theory of Interim Reporting for a Seasonal Business: A Behavioral Approach." The Accounting Review (January 1973):12-22.
3. Brown, Philip, and Victor Niederhoffer. "The Predictive Content of Quarterly Earnings." Journal of Business 41 (October 1968): 488-97.
4. Brown, Philip, and John W. Kennelly. "The Informational Content of Quarterly Earnings: An Extension and Some Further Evidence." Journal of Business 45 (July 1972): 402-21.
5. Copeland, Ronald M., and Robert J. Marioni. "Executives` Forecasts of Earnings Per Share Versus Forecasts of Naive Models." Journal of Business 45(October 1972): 497-512.
6. Coates, Robert. "The Predictive Content of Interim Reports-A Time Series Analysis." Empirical Research in Accounting: Selected Studies 10 (1972): 132-55
7. Carlson, Timonty E .. "Needed: A New Interpretation for Interim Reports." Management Accounting, January 1978. pp. 19-22.
8. Daily, R. Rustin. "The Feasibility of Reporting Forecasted Information." The Accounting Review 46 (October 1971): 686-92.
9. Ernst & Ernst. "Estimates, Forecasts and Projections." Unpublished Report on an Ernst & Ernst Survey, Dec. 1972.
10. Green, David, Jr., and Joel Segall. "The Predictive Power of First - Quarter Earnings Reports." Journal of Business XL (January 1967): 44-55.
11. Gerber, Quentin Neil "Predictions of Income and Stock Prices of a Seasonal Business Using Different Concepts of Interim Reporting. "Ph. D., Dissertation, University of Minnesota, 1977.
12. Kiger, Tack Eugene "An Empirical Investigation of the Use of Interim Reports." Ph. D. Dissertation, University of Missouri, 1971.
13. Little, Ian M.D .. "Higgledy Piggledy Growth." Bulletin of Oxford Institute of Statistics 24 (November 1962): 387-412.
14. Lintner, John, and Robert Glauber. "Higgledy Piggledy Growth in American." In Modern Developments in Investment Management, pp. 645-62.
15. Murphy, Jr., Joseph. "Relative Growth in EPS-Past and Future. " Financial Analysts Journal 22 (November-December 1966): 73-76.
16. Malkiel, Burton G., and John G. Cragg. "Expectations and the Structure of Share Prices. "American Economic Review 60 (September 1970):601-17.
17. May, Robert G .. "The Influence of Quarterly Earnings Announcement on Investor Decisions as Reflected in Common Stock Price Changes." Empirical Research in Accounting: Selected Studies 1971 (1972): 119-63.
18. McDonald, Charles L .. "An Empirical Examination of the Reliability of Published Predictions of Future Earnings." The Accounting Review 48 (July 1973): 502-10.
19. Reilly, Frank, David Morgenson, and Marilyn West. "The Predictive Ability of Alternative Parts of Interim Financial Statements." Empirical Research in Accounting: Selected Studies 10 (1972): 105-24.
20. Report of A.T. Kearney, Inc. Public Disclosure of Business Forecasts. A research study prepared for FERF (1972), p. 28.
21. Shillinglaw, Gordon. "Concepts Underlying Interim Financial Statements." The Accounting Review (April 1961): 222-31.
22. Samuel S. Stewart, Jr. "Research Report on Corporate Forecast." Unpublished Statement Presented to the SEC, In the Matter of Estimates, Forecasts, and Projections of Economic Performance (November 1972).
23. Taylor, Robert G .. "A Look at Published Interim Reports." The Accounting Review (January 1965): 89-90.
24. Thomas, A.T., Jr. "A Conceptual Framework for Forecast Disclosure." Ph. D. Dissertation, University of California, 1976. |
