| Reference: | 參考書目
一、中文書籍
1.石齊平，郭照榮合著，當代計量經濟學，台北;三民書局，民國七十四年初版。
2.財務會計準則委員會，財務會計準則公報第十五號，台北:中華民國會計研究發展基金會。
3.楊國樞等編，社會及行為科學研究法，台北;東華書局，民國七十六年十版。
4.鄭丁旺著，中級會計學上冊，台北:自行出版，民國七十六年三版。
5.Barry Bracewell-Milnesand M. A. Wisselink(International Tax Avoidance:1979)，鄭錦城譯，國際租稅之規避，台北:財政部財稅人員訓練所，民國七十三年元月。
二、中文期刊及未出版著作
1.杜榮瑞，「會計政策之經濟後果」，會計評論二二期，政治大學會計研究所學會編印，民國七十六年十二月出版。
2.林金福，有效資本市場理論與會計情報之研究，政治大學會計研究所碩士論文，民國六十八年。
3.胡興平，損益操縱之動機與方法，政治大學會計研究所碩士論文，民國七十七年。
4.許文欽，企業會計政策與管理決策之關係，政治大學會計研究所碩士論文，民國六十八年。
5.陳雪儀，會計變動對市場股價之影響－長期投資會計變動之實証研究，政治大學會計研究所碩士論文，民國七十六年。
6.張裕銘，運用代理理論在審計契約行為上之研究，政治大學會計研究所碩士論文，民國七十七年。
7.莊傳成，個人暨營利事業租稅規劃之研究，政治大學會計研究所碩士論文，民國七十五年。
8.雲天相，會計變動與會計損益平穩化之研究，東吳大學會計研究所碩士論文，民國七十四年。
9.黃琇雯，利益團體參與會計政策制定過程之研究－美國之例，政治大學會計研究所碩士論文，民國七十六年。
10.劉坤堂，多國性公司課稅問題之研究，政治大學財政研究所碩士論文，民國六十八年。
11.顏信輝，會計資訊與本國銀行貸款決策關係之研究，政治大學會計研究所碩士論文，民國七十七年。
三、英文書籍
1.Hendrisksen, Eldon S. Accounting Theory. 4th ed., Illinois: Richard D. Irwin Inc. Press, 1982.
2.Jensen, Michael and Clifford W. Smith, Jr. The Modern Theory of Corporate Finance. North-Holland Publishing Company Press, 1984.
3.Johnston, J. Econometric Methods. 3th ed., New York:McGraw-Hill, Inc. Press, 1984.
4.Pindych, Robert S. and Daniel L. Rubinfeld. Econometric Model and Economic Forecasts. 2th ed., New York:McGraw-Hill, Inc. Press, 1981.
四、英文期刊及其他
1.Aharoni, Amram. "The Impact of Taxation on Accounting."Ph. D. dissertation, State University of New York, 1980.
2.Brickley, James A., Sanjai Bhagat, and Ronald C. Lease. "The Impact of Long-Range Managerial Compensation Plans on Shareholder Wealth." Journal of Accounting and Economics (July 1985): 115-129.
3.Chow, Chee W.. "The Demand for External Auditing:Size, Debt and Ownership Influences." The Accounting Review (April 1982): 272-291.
4.Collins, Daniel W., Michael S. Rozeff and Dan S. Dhaliwal," A Cross-sectional Analysis of the Economic Determinants of Market Reaction to Proposed Mandatory Accounting Changes in the Oil and Gas Industry." Journal of Accounting and Economics (July 1981): 50.
5.Conroy, Robert M. and John S. Hughes. "Delegated Information Gathering Decisions." The Accounting Review (January 1987): 50-66.
6.Crumbley, D. Larry. "Behavioral Implication of Taxation." The Accounting Review (October 1973):759-763.
7.Deck, Alan Bruce. "An Explanatory Investigation of the Factors Affecting a Firm`s Selection of Accounting Policies." Ph.D. dissertation, The University of Alabama, 1984.
8.Demski, Joel S., James M. Patell, and Mark A Wolfson. "Decentralized Choice of Monitoring Systems." The Accounting Review (January 1984): 16-34.
9.Dhaliwal, Dan S.. "The Effect of the Firm`s Capital Structure on the Choice of Accounting Methods." The Accounting Review (January 1980): 78-84.
10.Dye, Ronald A.. "Communication and Post-Decision Information." Journal of Accounting Research (Autumn 1983): 514-533.
11.Fama, Eugene F.. :Agency Problems and the Theory of the Firm." Journal of Political Economy (April 1980): 288-307.
12.Francis, Jere R. and Earl R. Wilson. "Auditor Change:A Joint Test of Theories Relating to Agency Cost and Auditor Differentiation." The Accounting Review (October 1988): 663-682.
13. Gjesdel, Feoystein. "Accounting for Stewardship."Journal of Accounting Research (Spring 1981):208-231.
14.Gonedes, Nicholas J. and Nicholas Dopuch. "Economic Analyses and Accounting Techniques: Perspective and Proposals." Journal of Accounting Research (Autumn
1979): 384-410.
15.Healy, Paul M.. "The Effect of Bonus Schemes on Accounting Decisions." Journal of Accounting and Economics (July 1985): 85-107.
16.Holthausen, Robert W. and Richard W. Leftwich. "The Economic Consequences of Accounting Choices:Implication of Costly Contracting and Monitoring."Journal of Accounting and Economics (May 1983):77-117.
17.Holthausen, Robert W.. "Evidence on the Effect of Bond Covenants and Management Compensation Contracts on the Choice of Accounting Techniques: The Case of the Depreciation Switch-Back." Journal of Accounting and Economics (March 1981): 73-109.
18.Jensen, Michael C. and William H. Meckling. "Theory of the Firm: Managerial Behavior, Agency Cost and Ownership Structure." Journal of Financial Economics
(March 1976): 305-360.
19. ──── and Jerold L. Zimmerman. "Management Compensation and the Managerial Labor Market." Journal of Accounting and Economics (July 1985): 3-9.
20.Leftwich, Richard. "Evidence of the Impact of Mandatory Changes in Accounting Principles on Corporate Loan Agreements." Journal of Accounting and Economics (March 1981): 3-36.
21. ────. "Accounting Information in Private Markets:Evidence from Private Lending Agreements."The Accounting Review (January 1983): 23-42.
22.Magee, Robert P. "Accounting Measurement and Employment Contracts: Current Value Reporting." The Bell Journal of Economics (April 1978): 145-158.
23.Moses, Orrin Douglas. "Accounting Change Behavior:The Relationship Between Earnings Adjustment and Firm-Specific Explanatory Factors; An Empirical Analysis." Ph. D. dissertation, University of California,Los Angelas, 1983.
24. ────. "Income Smoothing and Incentives: Empirical Test Using Accounting Changes." The Accounting Review (April 1987): 358-377.
25.Ng, David S.. "An Information Economics Analysis of Financial Reporting and External Auditing." The Accounting Review (October 1978):910-920.
26.Ronen, J. and A. Aharoni. "The Choice Among Accounting Alternative and Management Compensation:Effect of Corporate Tax." The Accounting Review
January 1989): 69-86.
27.Swith, E. Daniel. "The Effect of the Separation of Ownership from Control on Accounting Policy Decision." The Accounting Review (October 1976): 707-723.
28.Trostel, Albert O. and Mary Lippitt Nichols. "Privately-Held and Publicly-Held Companies: A Comparison of Strategic Choices and Management Process." Academy of Management Journal (March 1982): 47-62.
29.Verrecchia, Robert E. "Managerial Discretion in the Choice Among Financial Reporting Alternatives."Journal of Accounting and Economics (August 1986):175-195.
30.Watts, Ross L. and Jerold L. Zimmerman. "Towards a Positive Theory of the Determination of Accounting Standards." The Accounting Review (January 1978):
112-134.
31.Zimmerman, Jerold L.. "Taxes and Firm Size." Journal of Accounting and Economics (May 1983): 119-149.
32.Zmijewski, Mark E. and Robert L. Hagerman. "An Income Strategy Approach to the Positive Theory of Accounting Standard Setting/Choice." Journal of Accounting and Economics (August 1981): 129-149. |
