| Reference: | 一、中文部分
1.王佑民，“年度盈餘資訊內容之研究：以台灣股票上市公司為實證”，國立中山大學企管研究所未出版碩士論文，民國八十四年。
2.李釗芹，“臺灣上市公司自行宣告盈餘資訊內涵之研究”，私立東海大學企管研究所碩士論文，民國八十九年。
3.喬慧雯，“上市公司季盈餘宣告資訊內涵之實證研究”，國立政治大學會計學研究所碩士論文，民國八十四年。
4.謝銘偉，“概估盈餘與公告盈餘不一致對股價影響之研究”，國立台灣大學會計研究所碩士論文，民國八十八年。
二、英文部分
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25. Whaley, R., and J. Cheung, (1982) “Anticipation of Quarterly Earnings Announcements: A Test of Option Market Efficiency” , Journal of Accounting and Economics, Vol.4, pp.57-83.
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