| 參考文獻: | 經濟日報，2003/10/31，企業強制公開發行，學者：成本勢必增加，引發爭議(二版)。
經濟日報，2007/5/2，社論：強制公開發行真能防弊嗎(二版)。
吳林, 2004，「是否該回復強制公開發行之規定」，證券櫃臺月刊，第93期，33-44。
林嬋娟與王泓達，2006，我國企業撤銷公開發行之研究，會計理論與實務研討會論文，國立台灣大學會計學系。
林嬋娟、劉啟群與陳俊合，2004，我國企業公開發行之實證研究－資本額門檻與規避公開」，證券市場發展季刊，第16卷第2期，43-80。
劉敬業，1999，台灣公開發行公司交叉持股之探索，東吳大學會計學研究所。
劉連煜，1997，強制公開發行股份之政策與公開發行公司之界定，法學叢刊，第167期，48-56。
劉連煜，1998，強制公開發行股份之政策與公開發行公司之界定，戴氏著，公司法理論與判決研究(二)，81-102。
薛立敏，2000，公司法不應強制公司公開發行，經濟前瞻，第72期，92-95。
戚務君與陳宜伶，2006，資本市場對盈餘品質的影響：來自台灣的證據，會計理論與實務研討會論文，國立政治大學會計學系。
Ball, and L. Shivakumar. 2005. Earning quality in UK private firms: comparative loss recognition timeliness. Journal of Accounting and Economics 39: 83-128.
Basu, S. 1997. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics 24:3-37.
Beatty, A. L., B. Ke, R. Petroni. 2002. Earnings management to avoid earnings declines across publicly and privately held banks. The Accounting Review 77(July):547-570.
Bhattachary, U., H. Daouk, and M. Welker. 2003. The world price of earnings opacity. The Accounting Review 78(July):641-678.
Burgstahler, D., L. Hail and C. Leus. 2006. The importance of reporting incentives: earning management in European private and public firms. The Accounting Review.
Burgstahler, D., and I. Dichew. 1997. Earnings management to avoid earnings decrease and losses. Journal of Accounting and Economics 24(December):99-126.
Bushman, R., and J. Piotroski. 2006. Financial reporting incentives for conservative accounting: The influence of legal and political institutions. Journal of Accounting and Economics.
DeAngelo, H., L. DeAngelo and E. Rice, 1984, “Going Private: Minority Freeze Outs and Stockholders’ Wealth,” Journal of Law and Economics, 27, 367-402.
Degeorge, F., J. Patel, and R. Zeckhauser. 1999. Earnings management to exceed thresholds. Journal of Business 72(January):1-33.
Francis, R. LaFond, P. Olsson, and K. Schipper. 2004. Cost of equity and earnings attributes. The Accounting Review 79(October):967-1010.
Jensen, M., 1989, “Eclipse of the Public Corporations,” Harvard Business Review, 67, 61-74.
Lehn, K. and A. Poulsen, 1989, “Free Cash Flow and Stockholder Gains in Going Private Transactions,” Journal of Finance, 44 (3), 771-787.
Marosi, A., and N., Massoud, 2004, “Why Do Firms Go Dark?” Working Paper, University of Alberta.
Muscarella, C.J. and M.R. Vetsuypens, 1990, “Efficiency and Organizational Structure: A Study of Reverse LBOs,” Journal of Finance, 45 (5), 1389-1413.
Pagano, M. and A. Roell, 1998, “The Choice of Stock Ownership Structure: Agency Costs, Monitoring and the Decision to Go Public,” Quarterly Journal of Economics, 113 (1), 187-225.
Pagano, M., F. Panetta and L. Zingales, 1998, “Why Do Companies Go Public ? An Empirical Analysis,” Journal of Finance, 53 (1), 27-64.
Peek, E., R. Cuijpers, and W. Buijink. 2006. Creditors’ and shareholders’ demand for accounting conservatism in public versus firms: Evidence from Europe. Working paper, Maastricht University.
Ritter, J. R., 1987, “The Cost of Going Public,” Journal of Financial Economics, 19, 269-281.
Teoh, S. H., and T. J. Wong, 1998a, Earnings management and the long-term market performance of initial public offerings, Journal of Finance 53(December):1935-1974.
Teoh, S. H., and T. J. Wong, 1998b, Earnings management and the underperformance of seasoned equity offering, Journal of Finance Economics 50:63-99.
Weir, C. and D. Laing, 2004, “Going Private Transactions and Corporate Governance in the UK,” Working Paper, The Robert Gordon University. |
