| 參考文獻: | 壹、中文部份
(一)書籍
1.王泰允著：多國性企業－經營策略與實例一，作者印行，民國70年8月初版。
2.中國國際商業銀行經濟研究處譯印：外滙交易之技巧與管理，民國67年1月。
3.司馬凌空著：外滙市場全書，實業經濟雜誌社印行，民國69年9月。
4.林鐘雄著：貨幣銀行學，三民書局，民國68年3月3版。
5.周大中著：浮動滙率之研究，聯經出版事業公司，民國67年12月。
6.柳復起著：現代國際金融，三民書局，民國73年2月。
7.邱康夫著；多國籍企業經營，作者印行，民國63年12月初版。
8.卓永財著：外滙實務，作者印行，民國70年6月。
9.黃金發著：國際會計之重要課題，華泰書局，民國72年5月。
10.陳定國著：多國性企業經營，聯經出版事業公司，民國63年11月初版。
11.陳定國著：國際企業，正中書局．民國66年7月初版。
(二)論文期刊
1.李江河著："滙率變動情況下外幣交易之會計處理"，實用稅務．第1卷第6期，民國70年9月。
2.陳莉蓉著："我國外滙市場之發展與檢討"，台灣經濟金融月刊，民國72年4月。
3.胡決陽著："外滙改制後的我國外滙市場"，國民金額，第一卷第5期，民國70年1月。
4.絃星著："美國銀行界滙率訂定方式及我國外滙市場操作方式之探討"，彰銀資料．民國71年3月31日。
5.經濟部投資審議委員會編印：中華民國歷年核准華僑及外國人投資、技術合作、對外投資、對外技術合作案件，民國72年12月。
6.簡安泰著："多國公司體系及其財務聯環"，產業金融，民國69年6月。
(三)碩士論文
1.陳真珍撰：外幣交易及報表折算問題之研究，政大會計研究所碩士論文，民國68年7月。
2.陳素月撰：多國公司財務管理之研究，政大會計研究所碩士論文，民國71年6月。
3.鄒滙礎撰：浮動滙率與外滙管理－論機動滙率下的滙率動向與管理，中國文化大學經濟研究所碩士論文，民國69年7月。
4.鄭秀芬撰：外滙市場操作之研究，政大國際貿易研究所碩士論文
5.蕭美珠撰：購買力平價論：台灣實證之研究，政大國際貿易研究所碩士論文，民國72年6月。
6.簡義信撰：企業外滙財務管理與會計處理之研究，政大會計研究所碩士論文，民國71年6月。
貳、英文部份
(一)書籍
1.Andreas R. prindle., Foreign Exchange Risk, John Wiley & Sons Ltd. 1976。
2.Anne O. Krueger. Exchange-Rate Determination, 華泰書局印行，1983。
3.David K. Eiteman & Arthur I Stonehill, Multinational Business Finance, Addison-Wesly publishing Co.1982.
4.Douglas Wood and James Byrne, International Business Finance, The Macmillam press Ltd.,1978.
5.H.V. Kredie thbank, The Multinational Company, The Study published with the 35th annual report.
6.Heinz Riehl & Rita M. Rodriguez, Foreign Exchange Markets, McGraw-Hill Book Company, 1977.
7.Laurent L. Jacque, Management of Foreign Exchange Risk, D. C. Heath and Company, 1978.
8.Maurice Levi, International Finance-Financial Management and The International Economy, McGraw-Hill Book Company, 1983.
9.R. D. Fitigerald, International Survey of Accounting priciples and Reporting practices, price Water House International, 1979.
10.Raj Aggarwal, Financial policies for the Multinational Company, prentice-Hall Inc., 1975.
11.Ricard Ensor & Bons Antl, The Management of Foreign Exchange Risk, Euromony publication, 1978.
12.Rita M. Rordriguez & E. Eugene Carter, International Financial Management, prentice-Hall Inc., 1979.
13.Samuel R. Hepoworth, Reporting Foreign Operations, Ann Arbor: University of Michigan, 1956.
14.Sidney M. Robbins and Robert Stobaugh, Money in The Multinational Enterprise, New York: Basic Bock, 1973.
15.Townsend Walker, The Foreign Exchange Market, John Wiley & Sons, 1981.
(二)論文期刊
1.Alan C. Shapiro, "Exchange Rate Change, Inflation, And The Value of The Multinational Corporation", The Journal of Finance, May 1975.
2.David A. Heenan and Warrew J. Keegan, "The rise of third world multinationals", Harvard World Business, January-February, 1979.
3.David F. Babbel, "Determining The Optimun Strategy For Hedging Currency Exposure", Journal of International Business Studies, Spring/Summer, 1983.
4.Dennis E. Logue and Richard James Sweeney, "White Noise In Imperfect Markets: The Case of The Franc/Dollar Exchange Rate", Journal of Finance, June 1977.
5.FASB, "Foreign Currency Translation", FASB No.52 (Stamford: FASB, 1981).
6.FASB, "Accounting For The Translation of Foreign Currency Transations And Foreign Currency Financial Statement", FASB No.8 (Stamford: FASB, 1975).
7.Frederick C. Milite, "Statement No.52: Changes In Financial Management practices", Financial, Executive, August 1983.
8.Frenkle J. and Levich R., "Covered Interest Arbitrage: Unexploited profits?", Journal of political Economy No.83, April 1975.
9.Giddy and Gunter Dufey, "The Random Behavior of Flexible Exchange Rate", Journal of International Business Studies, Vol.6, Spring 1975.
10.Helmut Hagemann, "Anticipate Your Long-term foreign exchange risks", Harrard Business Review, March-April 1977.
11.Ike Mathur, "Attitudes of Financial Executive Toward Foreign Exchange Exposure", Financial Executive, January 1978.
12.James J. Benjamin and Steven D. Grossman", Foreign Currency Translation: An Update", The CPA Journal, February 1981.
13.John Burt, Fred Kaen, and Geoffery Booth, "Foreign Exchange Market Efficiency Under Flexible Exchange Rates", Journal of Finance, Vol.32, December 1977.
14.John H. Makin, "portfolio Theory and The problem of Foreign Exchange Risk", The Journal of Finance, May 1978.
15.John Heywood, "When Options are better than Forwards", Eurononey, May 1984.
16.John S. Barnett, "Corporate Foreign Exposure Strategy Formulation", Columbia Journal of World Business, Winter 1976.
17.J. S. Hammond, "Better Decision with preference Theory", Harvard Business Review, November–December 1967.
18.Kenneth D. Bowe, "Break Even in the Long Run? You May Be Ruined Meanwhile", Euromony, January 1978.
19.L. D. Bootb, "Hedging and Foreign Exchange Exposure, Journal of International Business, Vol.22, Summer 1982.
20.Mark E. Battersby, "Swapping risk for reward", Financial Executive, May 1975.
21.Murray J. Bryant and John K. Shank, "Foreign Currency Accounting and FASB No.8: Questioning the Economic Impact", The Accounting Form, December 1977.
22.Norlin G. Rueschhoff and Leonard M. Savoie, "Improved Accounting Methods For Foreign Currency Translation", Financial Executive, February 1982.
23.Norman S. Fieleke, "Exchange-Rate Flexbility and The Efficiency of The Foreign-Exchange Markets", Journal of Financial and Quantitative Analysis, September 1975.
24.Paul A. Griffin, "What Harm Has FASB Actnally Done", Havard Business Review, July-August 1979.
25.Peter, Franck and Allan Young, "Stock price Reaction of Multinational Firms to Exchange Realignments" Financial Management, Winter 1972.
26.Raj Aggarwal and James C. Baker, "Using Foreign Subsidiary Accounting Data: A Dilemma for the Multinational Corporation", Columbia Journal of World Business , Fall 1975.
27.Rajnish Mehra, "On The Financing and Investment Decisions of Multinational Firms In The presence of Exchange Risk", Journal of Financial and Quantitative Analysis, June 1978.
28.Richard E. Veazey and Suk H. Kinn, "Translation of Foreign Currency Operations: SFAS No.52", Columbia Journal of World Business, Winter 1982.
29.Rita M. Rodriguez. "Management of Foreign Exchange Risk in U.S. Multinationals", Sloan Management Review, Spring 1978.
30.Ruediger Naumann-Etienne, "A Frame work For Financial Decisions In Multinational Corporation-Summery of Recent Research", Journal of Financial and Quantitative Analysis, November 1974.
31.Sanjeev Gupta, "A Note on the Efficieny of Black Markets in Foreign Currencies", The Journal of Finance, June 1981.
32.S. L. Srinivasulu, "Strategic Response to Foreign Exchange Risk", Columbia Journal of World Business, Spring 1981.
33.S. L. Srinivasulu, "Classifying Foreign Exchange Exposure", Financial Executive, February 1983.
34.Sidney S. Alexander, "Price Movement in Speculative Markets: Trends or Random Walks", Industrial Management Review, Spring 1974.
35.Steven C. Wheelwright, "Applying Decision Theory to Improve Corporate Management of Currency Exchange Risks", California Management Review, Summer 1975.
36.Steven Kohlhgagen, "The Prefermance of the Foreign Exchange Market: 1971-74", Joural of International Business Studies, Vol.6, Fall 1975.
37.Stephen H. Goodman, "Foreign Exchange Rate Forcasting Techniques: Implications for Business and policy ", The Journal of Finance, May 1979.
38.Thomas G. Evans, "The Impact of Statement of Financial Accounting Standard No.8 on the Foreign Exchange Risk Management practices of American Multinationals: An Economic Impact Study", Stamford, conn: FASB, November 1978.
39.V. Victor Suhar and Douglas D. Lyons, "Choosing between a parrallel loan and a swap", Euromony, March 1979.
40.William R. Folks, "Optimal Foreign Borrowing Strategies With Operations In Forward Exchange Markets ", Journal of Financial and Quantitative Analysis, June 1978.
41.Yutaka Imai, "Exchange Rate Risk Protection In International Business", Journal of Financial and Quantitative Analysis, September 1975. |
