| 期刊論文| 1. | Feltham, G. A.、Ohlson, J. A.(1999)。Residual earnings valuation with risk and stochastic interest rates。The Accounting Review，74(2)，165-183。   | | 2. | Ohlson, James A.(1999)。On Transitory Earnings。Review of Accounting Studies，4(3/4)，145-162。 | | 3. | Dechow, Patricia M.、Hutton, Amy P.、Sloan, Richard G.(1999)。An Empirical Assessment of the Residual Income Valuation Model。Journal of Accounting & Economics，26，1-34。 | | 4. | Sougiannis, Theodore(1994)。The Accounting Based Valuation of Corporate R&D。The Accounting Review，69(1)，44-68。 | | 5. | Chan, S. H.、Martin, J. D.、Kensinger, J. W.(1990)。Corporate Research and Development Expenditures and Share Value。Journal of Financial Economics，26，255-276。 | | 6. | Hirschey, Mark、Weygandt, Jerry J.(1985)。Amortization policy for advertising and research and development expenditures。Journal of Accounting Research，23(1)，326-335。 | | 7. | Liu, J.、Ohlson, J. A.(2000)。The Feltham-Ohlson (1995) Model: Empirical Implications。Journal of Accounting, Auditing and Finance，15(3)，321-336。 | | 8. | Lev, B.、Sougiannis, T.(1996)。The capitalization, amortization and value relevance of R&D。Journal of Accounting and Economics，21(1)，107-138。 | | 9. | Feltham, Gerald A.、Ohlson, James A.(1995)。Valuation and clean surplus accounting for operating and financial activities。Contemporary Accounting Research，11(2)，689-731。 | | 10. | Myers, James N.(1999)。Implementing Residual Income Valuation with Linear Information Dynamics。The Accounting Review，74(1)，1-28。 | | 11. | Green, J. Peter、Stark, Andrew W.、Thomas, Hardy M.(1996)。UK Evidence on the Market Valuation of Research and Development Expenditures。Journal of Business Finance and Accounting，23(2)，191-216。 | | 12. | Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Equity Valuation。Contemporary Accounting Research，11(2)，661-687。 | | 13. | Aboody, David、Lev, Baruch(1998)。The Value Relevance of Intangibles: The Case of Software Capitalization。Journal of Accounting Research，36(Supplement)，161-191。 | | 14. | Graham, R. C.、King, R. D.(2000)。Accounting practices and the market valuation of accounting numbers: evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand。The international journal of accounting，35(4)，445-470。 | 圖書| 1. | Edvinsson, Leif、Malone, Michael S.(1997)。Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Roots。HarperCollins Publishers, Inc.。 | 圖書論文| 1. | Hendriksen, Eidon S.(1982)。Intangibles and Noncurrent Investment。Accounting Theory。Homewood, Illinois。 | |