| Reference: | 一. 書籍
鄭丁旺，2013，中級會計學(第十一版)，自版
葉銀華、李存修、柯承恩，2002，「公司治理與評等系統」，臺北市：商智文化出版
卓輝華，2010，不動產估價，五南出版社
二. 文獻
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王祝三、莊雅雪、 郭勁甫，2009，公司治理、投資與公司價值之關聯性，
東吳經濟商學學報(66): 69-114.。
王漢民、 陳俊廷，2008， 公平價值、價值攸關性與外滙風險，臺灣管理學刊8(2):17-31。
曾郁芬，2001， 我國銀行業金融商品公允價值與風險資訊附註揭露之價值攸關性研究, 私立中原大學會計系碩士論文。
張仲岳、梁鈺涓，2001，所得稅暨退休金會計準則公報攸關性資訊品質之探討，會計評論，第33期：27-55。
張書瑋，2014，投資性不動產迎向公允價值，會計研究月刊，第342期:76-82。
黃佩玲，2001，「商業銀行的股權結構、核心代理問題與盈餘傳遞效果」，中央大學財務管理研究所未出版碩士論文。
蔡柳卿、楊朝旭，2004，強制揭露之環保支出資訊是否具有價值攸關性，Journal of Contemporary Accounting, 5(1): 87-120。
許崇源、李怡宗、林宛瑩、鄭桂蕙，2003，控制權與盈餘分配權偏離之衡量(上)，貨幣觀測與信用評等雙月刊，第42期 (7月)：15-31。
許崇源、李怡宗、林宛瑩、鄭桂蕙，2003，控制權與盈餘分配權偏離之衡量(下)，貨幣觀測與信用評等雙月刊，第43期 (9月)：11-26。
陳淑美，2007，資訊不對稱下的不動產抵押貸款擔保品估價之研究
研究成果報告，國科會計畫報告。
張慈韡，2013， 投資性不動產之認列與揭露. 成功大學財務金融研究所碩士在職專班學位論文。
戚務君、曾郁芬、蔡彥卿，2002，我國銀行業金融商品公允價值與特有揭露之價
值攸關性研究，證券市場發展季刊，第14期(3月): 79～112。
謝國松，2011，我國不動產評價應採成本模式，會計研究月刊，第309期(8月):56-59
鄭伶如，2008， 公司治理、資本結構與公司價值關係之研究。
里昂證券，2001，2001年公司治理觀察
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