| Reference: | 壹、中文部分
[1] 侯啟聘(民81)，「現金流量表增額資訊內涵之研究」，政治大學會計研究所未出版碩士論文。
[2] 林維珩(民79)，「臺灣上市公司盈餘預測：時間系列與公司預期之比較暨聯合效益分析」，政治大學會計研究所未出版碩士論文，p.9 。
[3] 洪惠玲(民76)，「營業現金流量對企業失敗預測能力之研究」，政治大學會計研究所未出版碩士諸文。
[4] 財務會計準則公報第十七號-現金流量表 民國78年。
[5] 徐景亮(民81)，「我國股票上市公司現金流量表資訊內涵與編製問題之研究」，政治大學企業管理研究所未出版博士論文。
[6] 張育琳(民80)，「應計基礎與現金流量基礎預測現金流量能力之研究」，政治大學會計研究所未出版碩士論文。
[7] 臺灣經濟研究院(各月份)，「臺灣經濟研究月刊」。
[8] 鄭丁旺(民76)，中級會計學，台北：第三版下冊，p.490。
貳、英文部份
[1] Bowen, R., D, Burgstahler, and 1. A. Dalay, "Evidence on the Relationships Between Earnings and Various Measures of Cash Flow," The Accounting Review, October 1986, 713-725.
[2] Bowen, R. M., D. Burgstahler, and 1. A. Daley, "The Incremental Information Content of Accrual Versus Cash Flows," The Accounting Review, October 1987, 723-747.
[3] Brealey, R., and S. Myers. Principles of Corporate Finance. New York: McGraw-Hill, 1981.
[4] Casey Cornelius J. and Norman J. Bartczak, "Using Operting Cash Flow Data to Predict Financial Distress: Some Extensions," Journal of Accounting Research, Spring 1985, 384-40l.
[5] Christie, A., "On Cross-Sectional Analyses in Accounting Research," Journal of Accounting and Economics, December 1987, 231-258.
[6] Christie, A., M. Kennelley, J. King, and T. Schaefer, "Testing for Incremental Information Content in the Presence of Collinearity," Journal of Accounting and Economics, December 1984, 205-218.
[7] "Cooking the Books." Dun`s Business Month, January 1977, 40-47.
[8] Financial Accounting Standards Board. Objectives of Financial Reporting by Business Enterprises: Statement of Financial Accounting Concepts No.1, Stamford, Conn.: FASB, November 1978.
[9] Financial Accounting Standards Board. Recognition and Measurement in Financial Statement of Business Enterprises: Statement of Financial Accounting Concepts No.5, Stamford, Conn.: FASB, December 1984.
[10] Financial Accounting Standards Board. Statement of Cash Flows: Statement of Financial Accounting Standards No. 95, Stamford, Conn.: FASB, November 1987.
[11] Foster, G. Financial Statement Analysis. Prentice-Hall International, Inc., 1986. p.241.
[12] Gombola, M., and J. Ketz. "A Note on Cash Flow and Classification Patterns of Financial Ratios," The Accounting Review, January 1983, 105-114.
[13] James A. LargayⅢ and Clyde P. Stickney, "Cash Flow, Ratio Analysis and the W. T. Grant Company Bankruptcy," Financial Analysts Journal, July-August 1980, 51-54.
[14] Ketz, J. E., and J. A. Largay Ⅲ, "Reporting Income and Cash Flows From Operations," Accounting Horizons, June 1987,, 9-17.
[15] Lipe, R. C., "The Information Contained in the Components of Earnings," Supplement to Journal of Accounting Research, 1986, 37-64.
[16] Rayburn, J., "The Association of Operating Cash Flow and Accurals with Security Returns," Supplement to Journal of Accounting Research, 1986, 112-133.
[17] Schaefer, T. and M. Kennelly, "Alternative Cash Flow Measures and Risk-Adjusted Returns," Journal of Accounting, Auditing Finance, Fall 1986, 278-287.
[18] SAS Institute Inc., SAS/IML User`s Guide, Cary, NC: SAS Institute Inc., Version 5 Edition, 1985.
[19] SAS Institute Inc.,SAS/STAT User`s Guide, Cary, NC: SAS Institute Inc., Version 5 Edition, 1985.
[20] Thode, S. F., R. E. Drtina, and J. A. Largay Ⅲ, "Operating Cash Flows: A Growing Need For Separate Reporting," Journal of Accounting, Auditing (3 Finance, Winter 1986, 46-61.
[21] Treynor, J. "The Trouble with Earnings." Financial Analysts Journal 21, 1972,41-43
[22] "Where`s the Cash?" Forbe3, April 8 1985, 120.
[23J Wilson, G. P., "The Relative Information Content of Accurals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Date," Supplement to Journal of Accounting Research, 1986, 165-200. |
