| 期刊論文| 1. | Brooks, L.、Buckmaster, D.(1980)。First difference signals and accounting income time series properties。Journal of Business Finance and Accounting，1980(Autumn)，437-454。   | | 2. | Brooks, L.、Buckmaster, D.(1976)。Further evidence on the time series properties of accounting income。Journal of Finance，1976(Dec.)，1359-1373。 | | 3. | Cooper, I.、Franks, J. R.(1983)。The interaction of financing and investment decisions when the firm has unused tax credits。Journal of Finance，1983(May)，571-606。 | | 4. | Cordess, J. J.、Sheffrin, S. M.(1983)。Estimating the tax advantage of corporate debt。The Journal of Finance，1983(Mar.)，95-105。 | | 5. | Dhaliwal, D. S.(1986)。Measurement of financial leverage in the presence of unfunded pension obligations。The Accounting Review，1986(Oct.)，651-661。 | | 6. | Graham, J.(1996)。Proxies for the marginal tax rates。Journal of Financial Economics，42，187-221。 | | 7. | Shevlin, T. J.(1987)。Taxes and off-balance-sheet financing: research and development limited partnerships。The Accounting Review，1987(Jul.)，480-509。 | | 8. | Thomas, J. K.(1988)。Corporate taxes and defined benefit pension plans。Journal of Accounting and Economics，1988(Jul.)，199-237。 | | 9. | Ricks, W. E.(1982)。The market’s response to the 1974 LIFO adoptions。Journal of Accounting Research，1982(Autumn)，367-387。 | | 10. | MacKie-Mason, Jeffrey K.(1990)。Do Taxes Affect Corporate Financing Decisions?。The Journal of Finance，45(5)，1471-1493。 | 研究報告| 1. | Scholes, M. S.、Wilson, G. P.、Wolfson, M. A.(1988)。Tax planning, regulatory capital planning, and financial reporting strategy for financial institutions。 | 圖書| 1. | Scholes, M. S.、Wolfson, M. A.、Erickson, M.、Maydew, E. L.、Shevlin, T.(2002)。Taxes and business strategy: a planning approach。Englewood Cliffs, N.J：Prentice Hall。 | | 2. | Neter, J.、Kutner, M.、Nachtsheim, C. J.、Wasserman, W.(1996)。Applied Linear Statistical Models。Richard D. Irwin, Inc.。 | 圖書論文| 1. | Auerbach, A. J.、Poterba, J. M.(1987)。Tax-Ioss carryforwards and corporate tax incentives。The Effects of Taxation on Capital Formation。University of Chicago Press for NBER。 | |