中文部分
1. 中華民國會計研究發展基金會(1984),採權益法之長期股權投資會計處理準則,財務會計準則公報第5號。
2. (1985),合併財務報表,財務會計準則公報第7號。
3. (2003),金融商品之會計處理準則,財務會計準則公報第34號。
4. (2004),資產減損之會計處理準則,財務會計準則公報第35號。
5. (2005),金融商品之表達與揭露,財務會計準則公報第36號。
6. (2006),無形資產之會計處理準則,財務會計準則公報第37號。
7. (2006),待出售非流動資產及停業單位之會計處理準則,財務會計準則公報第38號。
8. (2007),股份基礎給付之會計處理準則,財務會計準則公報第39號。
9. 李淑華、簡雪芳、蔡彥卿(2005),「台灣股市對權益法長投之投資收益是否反應不足?」,2005會計理論與實務研討會,台灣大學會計學系/中華會計教育學會,台北。
10. 李郁儒(2006),三十四號公報與股票報酬之關聯性研究-以電子業為例,台灣大學未出版碩士論文,台北。
11. 李冠皓、鍾俊文「釐清員工分紅稀釋率之定義」,貨幣觀測與信用評等,41,35-46.
12. 巫素玫(2002),影響員工分紅入股高低之因素及宣告時市場反應,東海大學企業管理學研究所未出版碩士論文,台北。
13. 周建弘(2008),「IFRS接軌的挑戰」,會計研究月刊,276期,72-77.
14. 林岱融(2006),我國電子業上市公司金融商品公平價值資訊之報導方式對於價值攸關性之影響,輔仁大學未出版碩士論文,台北。
15. 徐君毅(2000),研發與廣告支出與企業價值變動之因果關係研究,東海大學企業管理學系未出版碩士論文,台北。
16. 郭子慧(2003),員工分紅配股與權益評價,國立中山大學企業管理學系未出版碩士論文,台北。17. 陳怡庭(2006),適用『第34號公報:金融商品之會計處理準則』對於上市公司股價的影響-以台灣傳統產業為例,台灣大學未出版碩士論文,台北。
18. 陳妙玲(2003),「員工分紅配股評價對每股盈餘之影響」,會計研究月刊,207期(頁132-137)。
19. 陳明道(2002),加強資產評價制度之建立:公平價值會計的國際規範與財報彙整,台灣證券交易所贊助之研究報告。
20. ______ (2006),「集團企業分析、評價、與信評的整合模式」,兩岸管理暨經濟合作發展模式學術研討會,輔仁大學,台北。
21. 彭瑞年(2005),員工分紅稀釋率與投資績效之關係,東吳大學國際貿易學系未出版碩士論文,台北。
22. 蔡志瑋(2003),員工分紅與公司績效及投資人報酬之相關性研究—以我國上市資訊電子業為例,國立政治大學會計研究所未出版碩士論文, 台北。
23. 劉正田(2001),「研發支出資本化之會計基礎股票評價」,會計評論,33,1-26。24. 謝月香(2000),無形資產,國立成功大學會計研究所未出版碩士論文,台北。
25. 顏信輝、顏裕芳(2002),「無形資產與台灣股票評價攸關性之研究-股市週期與產業別之影響」,當代會計,3(2),121-147。26. 蘇佩芬(2003),「國際會計準則(IAS)與我國財務會計準則之比較-兼論國際會計準則調和化-」,中原大學會計學系未出版碩士論文,台北。
英文部分
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