| Reference: | 一、中文書籍
1.林志興著，企業對外報導財務預測問題之研究，台北：政大會計研究所碩士論文，民國六十八年八月。
2.洪燦輝著，徵信典範，台北：中華徵信所，民國六十九年十月。
3.陳立志著，公司負債能力，台北：交大管理研究所碩士論文，民國六十五年六月。
4.陳藍夫著，企業現金管理之研究，台北：政治大學會計研究所碩士論文，民國七十二年六月。
5.鄭丁旺著，現值會計，台北：自行出版，民國六十九年十月。
6.________，中級會計學上下册，台北：自行出版，民國六十八年十月。
二、中文期刊：
1.陳肇榮著，「多變量區別分析在財務預測上有效運用之探討」，國防管理學報第一期，台北：國防管理學院印行，民國七十三年元月。
三、英文書籍
1. AICPA. Accounting Research Bulleting No. 43.
2.________ .APB Opinion No. 21, Interest on Receivables and Payable.
3. ________. Codification of Statements on Auditing Standards, No. 1-39.
4. ________. Concepts of professional Ethics, Rules of Conduct.
5. ________. Professional Standards, vol. 3. New York: AICPA, 1982.
6. Arthur Andersen & Co. Accounting and Reporting Problems of the Accounting Profession, 4th. ed., Chicago, Ill.: Arthur Andersen & Co., 1973.
7. Bernstein, Leopold A. Financial Statement Analysis: Theory, Application and Interpretation, 3rd. ed. Homewood, Ill.: Richard D. Irwin, Inc. , 1983.
8. Burton, J. C.(ed.) Corporate. Financial Reporting: Conflicts and Challenges. New York: AICPA, 1969.
9. Chambers, R. J., Accounting, Evaluation and Economic Behavior. Englewood Cliffs, N.J. : Prentice-Hall, 1966.
10. Edwards, O. Edgar, and Philip W. Bell, The Theory and Measurement of Business Income. Berkeley, CA. :University of California Press, 1961.
11. FASB. Financial Accounting Standards-Oringinal Prouncements as of July 1, 1976.
12.________. Reporting Income, Cash Flow, and Financial Position of Business Enterprises. Exposure Draft on Statement of Concepts.
13. ________.1978. SFAC. No. 1 , Objectives of Financial Reporting by Business Enterprise.
14. ________ . SFAC. No. 2, Qualitative Characteristics of Accounting Information. 1980.
15. ________. SFAS. No. 5 Accounting for Contingencies. 1975.
16. ________. Statement of Financial Accounting Standards, No. 6, Classification of Short-term Obligations Expected to Be Refinanced. 1975.
17. ________. SFAS. No. 33, Financial Reporting and Changing Prices .1979.
18. ________. SFAS. No. 52, Foreign Currency Translation.1981.
19._____¬¬___. SFAS. No. 78, Classification of Obiligations That Are Callable by the Creditor. 1983.
20. Finney, H. A. and Herbert E. Miller. Principles of Accounting-Intermediate, 5th. ed. N. J.: Prentice-Hall Inc. 1958.
21. Foulke, R. A. Practical Financial Statement Analysis, 6th. ed., New York: McGraw-Hill Inc., 1968.
22. Hahakawa, S. I. Language in Thought and Action, 2nd. ed. New York : Harcourt Brace Jovanovich, 1964.
23. Heath, L. C. Financial Reporting and the Evaluation of Solvency. New York: AICPA. 1978.
24. Hendriksen, Eldon S. Accounting Theory, 4th. ed. Homewood, Ill.: Richard Irwin Inc.
25. Horrigan. (ed. )Financial Ratio Analysis. Paul J. Fitzpatrick. “A Comparison of the Ratios of Successful Industrial Enterprise With Those of Failed Companies. ” N. Y.: ARNO Press, 1978.
26. Huizingh, Williams. Working Capital Classification. Ann. Arbor, Michgan: of Michigan Press, 1967.
27. Littleton, A. C. and V. K. Zimmerman. Accounting Theory: Continuty and Change. Englewood Cliffs, N. J. : Prentice-Hall Inc., 1962.
28. Lough, W. H. Business Finance. New York: Ronald Press, 1917.
29. Mason, Perry. Cash Flow Analysis and Fund Statement . New York: AICPA, 1961.
30. Mehda, Dileep R. Working Capital Management, Englewood Cliffs, N. J.: Prentice-Hall Inc., 1980.
31. Meigs, Walter B., A. N. Mosich, and Charles E. Johnson. Intermediate Accounting, 4th ed. New York: McGraw-Hill Co. 1978.
32. Moonitz, Maurice, and Charles C. Stehling. Accounting : an Analysis of Its Problems, vol.1. Brookyn, New York: Foundation Press, Inc., 1952.
33. Most, Kenneth S. Accounting Theory, 2nd. ed. 台北：華泰書局，1982.
34. Myer, John, Financial Statement Analysis. N. J.：Prentice-Hall Inc., 1969.
35. Sanders, Thomas Henry, Henry Rand Hatfield, and Underhill Moore. A Statement of Accounting Principles . New York : AIA. 1938.
36. Smith, Keith V. Guide to Working Capital Management. New York: McGraw-Hill Co. 1981.
37. Tamari, M. Financial Ratios, Analysis And Prediction . London: Paul Elek Ltd. 1978.
四、英文期刊
1. Ball, R. “Changes in Accounting Techniques and Stock Prices.” Empirical Research in Accounting, Selected Studies 1972. Journal of Accounting Research, Supplement to vol. 10.
2. Beaver, W. H. “Financial Ratios as Predictors of Failure.” Empirical Research in Accounting : Selected Studies, 1966. Journal of Accounting Research, 1967 : 71-111.
3. ________.“Alternative Accounting Measures as Predictors of Failure.” Accounting Review(Jan. 1968 )：
4. Carmichael, D. R. “Reporting on Forecasts : An U.K. Perspective.” Journal of Accountancy ( Jan.1973 )：36-49.
5. Council of the Institute of Chartered Accountants in England and Wales. “ Accountants` Reports on Profit Forecasts. ” The Accountant (May, 1969 ) : 271-80.
6. Feldman, S. “Critical Appraisal of the Current Asset Concept. ” Accounting Review ( Oct. 1959 ) : 576-582.
7. Heath, L. C. “Is Working Capital Really Working ? ” Journal of Accountancy ( Aug. 1980 ) : 55-61.
8. Heath. L. C. “Let’s Scrap the Fund Statement. ” Journal of Accountancy ( Oct, 1978 ) : 94-103.
9. Heath, Loyd C. and Paul Rosenfield, “Solvency ; the Forgotten Half of Financial Reporting. ” Journal of Accountancy ( Jan. 1979 ) : 48-54.
10. Horrigan, James O. “A Short History of Finance Ratio Analysis. ” Accounting Review ( April 1968 ) : 284-294.
11. Hunt, Pearson, Charles M. Williams and Gordon Donaldson. Basic Business Finance, rev. ed. Homewood, Ill. : Richard Irwin Inc. 1961.
12. Hunter, Robert D.. “Concept of Working Capital. ” Journal of Commercial Bank Lending ( March, 1972) .: 24-30.
13. JOA. Professional Note on “Is Working Capital Really Working ? ” by Heath, Journal of Accountancy ( Dec. 1981 ) : 80-91.
14. Kaplan, R. S. and R. Roll. “Invester Evaluation of Accounting Information; Some Empirical Evidence.” Journal of Business ( April 1972 ) :
15. Mauriello, Joseph A. “The Working Capital Concept- a Restatement.” Accounting Review ( Jan. 1962 ) : 39-43.
16. Merwin, Charles Lewis. “Portents of Discontinuence. ” Financing Small Corporation in Five Manufacturing Industries, 1926-36. N.Y. : 1942.
17. Moore, Carl L. Deferred Income Taxes-Is It Liability ? “New York CPA ( Feb. 1970 ) : 130-138.
18. Myers, John H. “Critical Event and Recognition of Net Profit. ”Accounting Review (Oct. 1954 ) : 528-532.
19. Smith, Raymond F. and Arthur H. Winakor. “Changes in the Financial Structure of Unsuccessful Industrial Corporations. “Bureau of Business Research Bulletin No. 51. 1935.
20. Staubus, G. J. “Alternative Asset Flow Concepts, ” Accounting Review ( July, 1966 ) : 397-412.
21. Willingham, John J. Charles H. Smith and Martin E. Taylor. “Should the CPA’S Opinion Be Extended to Include Forecasts ? ” Finacial Executive ( Sep. 1970 ) : 89-97.
22. Winbrone, Marilyn G. “The Operating Cycle-Accepted ? ” Accounting Review ( July 1964 ) : 622-626.
23. Staubus, G. J. “Current Cash Equivalent for Assets A Dissent.” Accounting Review ( Oct., 1967 ) : 650-661. |
