| 期刊論文1. | Failfield, J.、Whisenant, S.、Yohn, T.(200301)。Accrual Earnings and Growth: Implications for Future Profitability and Market Mispricing。The Accounting Review,78(1),353-371。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 2. | Xie, H.(2001)。The Mispricing of Abnormal Accruals。The Accounting Review,76(3),357-373。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 3. | Hribar, Paul、Collins, Daniel W.(2002)。Errors in estimating accruals: Implications for empirical research。Journal of Accounting Research,40(1),105-134。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 4. | Fama, Eugene F.、French, Kenneth R.(1993)。Common risk factors in the returns on stocks and bonds。Journal of Financial Economics,33(1),3-56。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 5. | Sloan, Richard Geoffrey(1996)。Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?。The Accounting Review,71(3),289-315。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 6. | Hirshleifer, D., Hou, K., Teoh, S., and Zhang, Y.,(2004)。“Do Investors Overvalue Firms with Bloated Balance Sheets?”。Journal of Accounting and Economics,Vol. 38, No. 1,297-331。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 7. | Kraft, A., Leone, A., and Wasley, C. E.(2007)。Regression-Based Tests of the Market Pricing of Accounting Numbers: The Mishkin Test and Ordinary Least Squares。Journal of Accounting Research,Vol. 45, No. 5,1081-1114。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 圖書1. | Penman, Stephen. H.(2001)。Financial Statement Analysis and Security Valuation。New York, NY:McGraw-Hill Irwin。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 2. | Mishkin, F.,(1983)。A Rational Expectations Approach to Macroeconomics: Testing Policy Effectiveness and Efficient-Markets Models。Chicago。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 3. | Stigler, G. J.(1963)。Capital and Rates of Return in Manufacturing Industries。Princeton, NJ:Princeton University Press。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | |