| Reference: | 一、 中文參考文獻
1. 會計準則公報
財團法人中華民國會計研究發展基金會財務會計準則委員會，2005，財務會計準則公報第14號「外幣換算之會計處理準則」。
財團法人中華民國會計研究發展基金會財務會計準則委員會，2005，財務會計準則公報第18號「退休金會計處理準則」。
財團法人中華民國會計研究發展基金會財務會計準則委員會，2005，財務會計準則公報第34號「金融商品之會計處理準則」。
財團法人中華民國會計研究發展基金會財務會計準則委員會，2006，財務會計準則公報第1號「財務會計觀念架構及財務報表之編製」。
財團法人中華民國會計研究發展基金會財務會計準則委員會，2006，財務會計準則公報第35號「資產減損之會計處理準則」。
財團法人中華民國會計研究發展基金會財務會計準則委員會，2006，財務會計準則公報第38號「待出售非流動資產及停業單位之會計處理準則」。
財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會，2013，財務報導之觀念架構（2013年版）。
財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會，2013，國際會計準則公報第1號「財務報表之表達」（2013年版藍本）。
財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會，2013，國際會計準則公報第16號「不動產、廠房及設備」（2013年版藍本）。
財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會，2013，國際會計準則公報第19號「員工福利」（2013年版藍本）。
財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會，2013，國際會計準則公報第21號「匯率變動之影響」（2013年版藍本）。
財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會，2013，國際會計準則公報第28號「投資關聯企業及合資」（2013年版藍本）。
財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會，2013，國際會計準則公報第38號「無形資產」（2013年版藍本）。
財團法人中華民國會計研究發展基金會臺灣財務報導準則委員會，2013，國際會計準則公報第39號「金融工具：認列與衡量」（2013年版藍本）。
2. 期刊
李淑華與謝佩蓁，2014，強制適用IFRS轉換期間綜合損益資訊攸關性之研究-以台灣上市櫃公司為例，中華會計學刊，第10卷（2）：189-247。
3. 研討會論文集
王瑄、葉疏，2010，股價是否充分反映其他綜合損益項目及股權交易之評價內涵，2010會計理論與實務研討會論文集，淡江大學會計學系與中華會計教育學會。
4. 碩博士論文
孫幸琪，1994，營業淨利、淨利及綜合淨利於解釋股票報酬有用性之比較－台灣股市之實證研究，國立政治大學會計系未出版碩士論文。
陳奕卉，2004，外幣換算調整數價值攸關性之研究，國立政治大學會計系未出版碩士論文。
陳怡臻，2014，其他綜合損益之價值攸關性，私立逢甲大學會計系未出版碩士論文。
蕭喻文，2014，我國綜合損益項目之價值攸關性，國立台灣大學會計系未出版碩士論文。
羅夏虹，1999，綜合淨利及其組成項目與股票報酬之關連性，國立中正大學會計系未出版碩士論文。
二、 英文參考文獻
Aboody, D. and Lev, B. 1998. The value-relevance of intangibles: The case of software capitalization. Journal of Accounting Research 36: 161-191.
Accounting Principles Board. 1966. Opinion no.9: Reporting the results of operations.
Ahmed, Anwer S., and Takeda, Carolyn. 1995. Stock market valuation of gains and losses on commercial banks` investment securities: An empirical analysis. Journal of Accounting and Economics 20(2): 207-225.
Amir, E., and Lev, B. 1996. Value-relevance of nonfinancial information: The wireless communications industry. Journal of Accounting and Economics 22: 3-30.
Ball, R., and P. Brown. 1968. An empirical evaluation of accounting income number. Journal of Accounting Research: 159-178.
Barth, M. E., Beaver, W. H., and Landsman, W. R. 1998. Relative valuation roles of equity book value and net income as a function of financial health. Journal of Accounting and Economics 25: 1-34.
Barth, M. E., Beaver, W. H., and Landsman, W. R. 2001. The relevance of the value relevance literature for financial accounting standard setting: another view. Journal of Accounting and Economics 31: 77-104.
Beaver, W. H. 1968. The Information content of annual earnings announcements. Journal of Accounting Research 6: 67-92.
Beaver, W. H., R. Clark, and W. F. Wright. 1979. The association between unsystematic security returns and the magnitude of earnings forecast errors. Journal of Accounting Research 17(2): 316-340.
Bernard, V. 1995. The Feltham-Ohlson framework: Implication for empiricists. Contemporary Accounting Research 11(2): 733-747.
Biddle, G. C., and Choi, J. H. 2006. Is comprehensive income irrelevant? Journal of Contemporary Accounting and Economics 2(1): 1-32.
Black, F. 1993. Choosing accounting rules. Accounting Horizons 7: 1-17.
Brimble, M., and A. Hodgson. 2004. The value relevance of comprehensive income and components for industrial firms. Working paper, Griffith University.
Cahan S.F., S.M. Courtenay, P.L. Gronewoller, and D.R. Upton. 2000. Value relevance of mandated comprehensive income disclosure. Journal of Business Finance and Accounting 27(9-10): 1273-1301.
Carroll, T., Linsmeier, T. and Petroni, K. 2003. Fair value vs. historical cost accounting: evidence from closed-end mutual funds. Journal of Accounting, Auditing and Finance 18(1): 1-23.
Chambers, D., T. J. Linsmeier, C. Shakespeare, and T. Sougiannis. 2007. An evaluation of SFAS No.130 comprehensive income disclosures. Review of Accounting Studies 12: 557-593.
Chen, C. H. and Y. C. Chen. 2013. Earnings quality during SFAS-to-IFRS conversion in Taiwan. Taiwan Accounting Review 9(2): 159-190.
Chen, C. Y. 2003. Investment opportunities and relation between equity value and employees’ bonus. Journal of Business Finance and Accounting 30: 941-973.
Cheng, C., J. Cheung, and V. Gopalakishnan. 1993. On the usefulness of operating income, net income and comprehensive income in explaining security returns. Accounting and Business Research 23: 195-203.
Collins, D. W., E. L. Maydew, and I. S. Weiss. 1997. Changes in the value-relevance of earnings and book values over the past forty years. Journal of Accounting and Economics 24: 39-67.
Collins, D. W., Pincus and H. Xie. 1999. Equity valuation and negative earnings: the role of book value of equity. The Accounting Review 4(1): 29-61.
Dechow, P. M. 1994. Accounting earnings and cash flows as measures of firm performance: the role of accounting accruals. Journal of Accounting and Economics 18(1): 3-42.
Dehning, B., and P.A. Ratliff. 2004. Comprehensive income: evidence on the effectiveness of SFAS 130. The Journal of American Academy of Business: 228-232.
Dhaliwal, D., K. R. Subramanyam, and R. Trezevant. 1999. Is comprehensive income superior to net income as a measure of firm performance? Journal of Accounting and Economics 26: 43-67.
Easton, P. D., and Harris, T. S. 1991. Earnings as an explanatory variable for returns. Journal of Accounting Research 29(1): 19-36.
Feltham, G., and J. Ohlson. 1995. Valuation and clean surplus accounting for operating and financial activities. Contemporary Accounting Research 11(2): 689-731.
Feltham, G., and J. Ohlson. 1996. Uncertainty resolution and the theory of depreciation measurement. Journal of Accounting Research 34(2): 209-234.
Financial Accounting Standards Board. 1980. Statement of financial accounting concepts no. 3: Elements of financial statements of business enterprises.
Financial Accounting Standards Board. 1984. Statement of financial accounting concepts no. 5: Recognition and measurement in financial statements of business enterprises.
Financial Accounting Standards Board. 1985. Statement of financial accounting concepts no. 6: Elements of financial statements.
Financial Accounting Standards Board. 1997. Statement of financial accounting concepts no.130: Reporting comprehensive income.
Financial Accounting Standards Board and International Accounting Standard Board. 2008. Discussion paper-preliminary views on financial statement presentation.
Goncharov, I. and A.C. Hodgson. 2008. Comprehensive income in Europe: valuation, prediction and conservatism issues. Annales Universitatis Apulensis Serie Economica: 1-10.
Hair, J., R. Anderson, R. Tatham, and W. Black. 1998. Multivariate Data Analysis. 6th ed. Prendice-Hall Inc.
Henock Louis. 2003. The relevance of the foreign translation adjustment. The Accounting Review 78 (4): 1027-1047.
Hirst, D., and P. Hopkins. 1998. Comprehensive income reporting and analysts’ valuation judgments. Journal of Accounting Research 36: 47-74.
Holthausen, R. W., and R. L. Watts. 2001. The relevance of the vallie relevance literature for financial accounting standard setting. Journal of Accounting and Economics 31: 3-75.
Inchausti, Bg, and Perez, Fp. 2011. Value relevance of the comprehensive income versus net income: a European perspective. Revista Espanola De Financiacion Y Contabilidad-Spanish Journal Of Finance 40(150): 319-350.
Johnson, L., Reither, C., and Swieringa, R. 1995. Toward reporting comprehensive income. Accounting Horizons 9: 128–137.
Jones, Da., and Smith, Kj. 2011. Comparing the value relevance, predictive value, and persistence of other comprehensive income and special items. The Accounting Review 86(6): 2047-2073.
Kanagaretnam K., R. Mathieu, and M. Shehata. 2009. Usefulness of comprehensive income reporting in Canada. Journal Accounting Public Policy 28: 349-365.
Kozminsky, E. 1977. Altering comprehension: the effect of biasing titles on text comprehension. Memory and Cognition 5(4): 482-490.
Lin S., O. J. Ramond, and J. Casta. 2007. Value relevance of comprehensive income and its components: evidence from major European capital markets. American Accounting Association, International Accounting Section Mid-Year Conference: 2-3.
Lipe, M. G., and S. Salterio. 1999. The balanced scorecard: Judgmental effects of information organization and diversity. Working paper, Indiana University.
Maines, L., and L. McDaniel. 2000. Effects of comprehensive-income characteristics on nonprofessional investors’ judgments: the role of financial statement presentation format. The Accounting Review 75: 179-207.
O’Hanlon J. and P. Pope. 1999. The value relevance of U.K. dirty surplus accounting flows. British Accounting Review 31: 459-482.
Ohlson, J. A. 1995. Earnings, book values, and dividends in equity valuation. Contemporary Accounting Research 11(2): 661-687.
Petroni, K.R., and Wahlen, J. M. 1995. Fair values of equity and debt securities and share prices of property-liability insurers. Journal of Risk and Insurance 62(4): 719-737.
Rees, L. L., and P. B. Shane. 2012. Academic research and standard-setting: The case of other comprehensive income. Accounting Horizons 26(4): 789-815.
Robert Günther. 2015. Value-relevance of other comprehensive income under IFRS. Ph. D. dissertation, University of St. Gallen, Bamberg, Germany.
Robinson, L. 1991. The time has come to report comprehensive income. Accounting Horizons 5: 107-112.
Scott, W. R. 2012. Financial accounting theory. 6th ed. Toronto, Canada: Pearson Prentice Hall.
Vuong, Q. H. 1989. Likelihood ratio tests for model selection and non-nested hypotheses. Econometrica 57: 307-333.
Wang, Y., Buijink, W., and Eken, R. 2006. The value relevance of dirty surplus ac-counting flows in the Netherlands. The International Journal of Accounting 41(4): 387-405.
Watts, R. L., and J. L. Zimmerman. 1978. Towards a positive theory of the determination of accounting standards. The Accounting Review 53(1)：112-133. |
