| 參考文獻: | 一、中文部份
A. 中文書籍
1.何培基編著，商用統計學與SAS/PC應用，台北:長諾資訊圖書公司，民國七十九年。
2. 程宣翔、徐乃琦編著， 123 入門與巨集精華，台北:波前資訊公司，民國七十八年。
3. 馮拙人譯，審計學原理，台北:大中國圖書公司，民國七十八年。
4. 鄭丁旺著，中級會計學，台北:自刊，民國七十九年，四版。
5. 顏月珠著，統計學，台北:三民書局，民國七十八年。
B. 中文期刊及未出版著作
1.李振明，我國股票上市公司自願性會計原則變動誘因之研究，國立政治大學會計研究所碩士論文，民國八十年。
2. 林玉龍，健全我國證券承銷制度之研究，國立政治大學會計研究所碩士論文，民國八十年。
3. 胡興平，企業損益操縱動機與方法之研究，國立政治大學會計研究所碩士論文，民國七十七年。
4. 康榮寶，企業所得平穩化之研究，國立政治大學會計研究所碩士論文，民國七十二年。
5. 雲天相，會計變動與會計損益平穩化關係之研究，東吳大學會計研究所，民國七十四年。
6. 謝文諭，新上市公司，蜜月後的惡夢，商業月刊，民國八十一年，三月， pp52-53 。
二、英文部份
A.英文書籍
1. Hendriksen, E.S., Accounting Theory, 4thed, Illinois, Rchard D. Irwin Inc., 1982.
2. Kuanli, A.H., Guynes, C.S., Pavur, R.J., Introduction To Business Statistics, West Kellogg Boulevard, 1986.
3. Ronen, J. and S. Sadan, Smoothing Numbers:Objectives, Means, and Implications, Addison- Wesley Publishing Inc., 1981.
4. Watts, R.L. and J.L., Zimmerman, Positive Accounting Theory , Englewood Cliffs, New Jersey, Prentice-Hall, Inc., 1986.
B.英文期刊及其他
1. Barnea, A., Ronen, J. & Sadan, S., Classificatory Smoothing of Income with Extraordinary Items, Accounting Review, Jan. 1976, pp.110-122.
2. Beidleman C. R., Income Smoothing: the Role of Management, Accounting Review, Oct. 1973, pp.653-667.
3. Beatty, R.P. and R. Verrecchia, The Effect of a Mandated Accounting Change on the Capitalization Process, Contemporary Accounting Research, Vol. 5, 1989, pp .472-493.
* 4. Bloch, E., Inside Investment Banking, Dow Jones-Irwin, Homeweed, Ill., 1986.
5. Bowen, R.M., E.W. Noreen and J. M. Lacey, Determinants of the Corporate Decision to Capitalize Interest. Journal of Accounting and Economics, Vol. 3, 1981, pp.151-179.
6. Clifford, W.S., Alternative Methods for Raising Capital-Rights versus Underwritten Offerings, Journal of Financial Economics, 1977, pp273-307.
7. Cushing B.E., An Empirical Study of Changes in Accounting Policy, Journal of Accounting Research, Autumn 1969, pp. 196-203.
8. DeAngelo, L.E., Accounting Numbers as Market Valuation Substitutes: A Study of Management Buyouts of Public Stockholders, The Accounting Review, Vol. 56, 1986, pp 400-420.
9. DeAngelo, L.E., Managerial Competition, Information Costs, and Corporate Governance: The Use of Accounting Performance Measures in Proxy Contests, Journal of Auounting and Economics, Vol.IO, 1988a, pp.3-36.
10. DeAngelo, L. E., Market Value Substitutes: Accounting Information and the Valuation of Publicly- Traded Equity, Working Paper, University of Rochester, May 1988b.
11. Friedlan, J.M. Accounting Information and The Pricing of Initial Public Offerings, Unpublished Doctoral Disseration, University of Washington, 1990.
12. Gordon, M.J., Postulates, Principles and Research in Accounting, Accounting Review, April 1964.pp.251-263.
13. Healy, P.M., The Effect of Bonus Schemes on Accounting Decisions, Journial of Accounting and Economics, Vol. 6, 1985, pp. 85- 107.
14. Hepworth, S.R., Smoothing Periodic Income, Accounting Review, Jan. 1953, pp.32-39.
15. Holthausen, R. W., Accounting Method Choice :Opportunistic Behavior, Efficient Contracting, and Information Perspectives, Journal of Accounting and Economics, Vol. 12, 1990, pp.207-218.
16. Holthausen, R. W. and R. W. Leftwich, The Economic Consequencies of Accounting Choice:lmplications of Costly Contracting and Monitoring, Journal of Accounting and Economics, Vol. 5, 1983, pp.77-117.
* 17. Klein, A., The Association Between the Information Contained in the Prospectus and the Market Value of Intial Public Offerings, Working Paper, New York University, May 1989.
18. Liberty, S.E. and J.L. Zimmerman, Labor Union Contract Negotiations and Accounting Choices, The Accounting Review, Vol. 56,1986, pp.692-712.
19. McNichols, M., and G.P. Wilson., Evidence of Earnings Management from the Provision of Bad Debts, Journal of Accounting Research, Vol. 26 Supplement 1988, PP.1-40.
20. Moses, M.L., Management changes and Discretionary Accounting Decisions, Journal of Accounting Rereach, Spring 1973, pp.100-109.
21. Moyer, S.E., Capital Adequancy Ratio Regulations and Accounting choices in Commercial Banks, Journal of Accounting and Economics, July 1990, pp.123-124.
22. Penno, M. and D.T. Simon, Accounting choices:Public versus Private Firms, Journal of Business Finance & Accounting, Winter 1986, pp.561-569.
23. Ronen, J., and S. Sadan, The Ups and Downs of Income Numbers: Intertemporal Smoothing, Proceedings of the Conference on Topical Research in Accounting, New York: New York University, 1976.
24. Ronen, J., and S. Sadan, Accounting Classification as a Tool for Income Prediction, The Journal of Accounting, Auaditing, and Finance, summer 1980.
25. Sprouse, R.T. The Measurement of Financial Position and Income: Purpose and Procedures, Research in Accounting measurement, AAA, 1966, P.106.
26. Truemem, B. and S. Titman, An Explanation for Accounting Income Smoothing, Journal of Accounting Research, Vo1.26 Supplement 1988, pp.127-143.
27. Watts, R.L., and J.L. Zimmerman, Towards a Positive Theory of the Determination of Accounting Standards, The Accounting Review, January, 1978, pp.52-77.
28. Watts, R.L., and J.L. Zimmermanm, Positive Accounting Theory: A Ten Year Perspective, The Accounting Review, Vol. 65, January 1990, pp.131-156.
29. White, G.E., Discretionary Accounting decisions and income normalization, Journal of Accounting Research, Autumn 1970, pp.260-273.
*30. Willianson, O.E. , Corporate Control and the Theory of the Firm, Economic Policy and the Regulation of Securities, American Enterprise Institute, 1968.
31. Zmijewski, M., and R. Hagerman, An Income Strategy Approach to the Positive Theory of Accounting Standard Setting/Choice, Journal of Accounting and Economics, August 1981, pp.129-149.
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