Reference: | 一、中文部分 林鎮邦,台灣地區股票上市公司公布之財務報表所含情報量之研究,國立台灣大學商學研究所未出版碩士論文,民國六十八年六月。 余尚武,台灣證券市場股票上市公司盈餘宣告所合資訊內容之研究,國立台灣大學商學研究所未出版碩士論文,民國七十五年六月。 曾詳琳,季盈餘公告對股票成交量影響之研究,成功大學工業管理研究所未出版碩士論文,民國七十八年六月。 吳安妮博士,經理人員自願揭露盈餘預測資訊給外界之決定因素實證研究,國立政治大學會計評論,民國八十年二月第25期,1-24頁。 陳志愷,盈餘反應係數探索性之研究一台灣股票市場之實證分析,政治大學會計研究所碩士論文,民國八十二年六月。 吳麗紅,年度盈餘資訊效率性之探討,政治大學會計研究所碩士論文,民國八十二年六月。
二、英文部分 Abarbanell, J. S. 1991. Do analysts` earnings forecasts incorporate information in prior stock price change. Journal Of Accounting and Economics(June):147-165. Baginski, S. P. and J. M. Hassell. 1990. The market interpretation of management earnings forecasts as a predictor of subsequent financial analyst forecast revision. The Accounting Review (January):175-190. Ball, R. and P. Brown. 1968. An empirical evaulation of accounting income numbers. Journal of Accounting Research (Autumn): 159-178. Bamber, L. S. 1986. The information content of annual earnings releases: a trading volume approach. Journal of Accounting Research (Spring):40-56. Beaver, W. H. 1968. The information content of annunal eanlings announcements. Journal of Accounting Research (Supplement):67 -92. Collins, D. W.,S. P. Kothari and J. D. Rayburn. 1987. Finn size and the information content of prices with respect to eanungs. Journal Of Accounting and Economics(July): 11- 138. Fama, E. F. 1970. "Efficient Capital Markets: A Review of Theory and Empirical Work", Journal of Finance, Vo1.25:383- 417. Foster, G. 1973. "Stock Market Reaction to Estimates of Earnings per share by Company Officials.", Journal of Accounting Research (Spring), pp.25-37. Grossman, S. 1981. "An Introduction to the Theory of Rational Expectation under Asymmetric Information," Review of Economic Studies, (October) . Grossman, S., and J, Stiglitz. 1976. "Information and Competitive Price System," American Economic Review, (May) . Grossman, S., and 1. Stiglitz. 1980. "On the Impossibility Efficient Markets", American Economic Review, Vo1.70:393- 408. Han,J.C.Y. 1993 . Managers "Reputation, analysts"forcast performance and il1vestors"expectation adjustments. Working paper, state university of New York. Han J.C.Y. and J.J. Wild. 1991. Stock price behavior ssociated with managers` earnings and revenue forecasts. Journal Of Accounting Rrsearch 29: 79-95. Hassell,J. M. and R.H. Jennings and D.J. Lasser, 1988. Management earnings forecasts :their usefulness as a source of fum-specific information to security analysts. The Journal Of Financial Research(Winter):303-319. Jaggi,Bikki. 1978. "A Note on Information Content Of Corporate AnW1alEamings Forecasts." The Accounting Review. Vo1.53,N0.4,pp.961-969. Hellwing, Martin F. 1982. " Rational Expectations Equilibriwn with Conditioning on Past Prices: A Mean-Variance Example", Journal of Economic Theory, Vo1.26:279-312. Lev, B.. 1989. On the usefulness and earnings research: Lessons and directions from two decades of empirical research. Journal of Accounting Research 27: 153-202. Lys,T., and S. Solm. 1990. The association between revisions -of analysts`earnings forecasts and security price changes. Journal Of Accounting and Economics. (December) :341-363. Nichols, Donald R., Jeffrey J. Tasy and Paula D. Larkin. 1979. "Investor Trading Responses To Differing Characteristics Of Voluntarily Disclosed Eanlings Forecasts." The Accounting Review. Vo1.5, No, 2, PP. 376-382. Patell, J. M. 1976. "Coporate Forecasts of Earnings Per Share and Stock price Behavior: Empirical Tests." Journal of Accounting Research(autumn ):246-276. Stephen H. Penman. 1980. "An Empirical Investigation of the Voluntary Disclosure of Corporate EaIl1ings Forecasts", Journal of Accounting Research (Spring ), pp.132-160. Strong, N. 1992. "Modelling Abnormal Returns: An Review Article". Journal of Business Finance & Accounting, (June) , pp.533-553. Waymire,G. 1984. Additional Evidence on the information content of management earnings forecasts. Journal of Accounting Research(Autumn):703-718. Waymire ,G. 1985. Earnings volatility and voluntary Managemen Forecast Disclosure. Journal of Accounting Research (Spring):268-295. Williams, P. A., 1993. The effect of "prior forecast usefulness" on financial analyst forecast revisions following an earnings forecast by management. First(l994) International Conference on Contemporary Accounting Issues. |