期刊論文| 1. | Fu, F.(2009)。Idiosyncratic Risk and Cross-Section of Expected Stock Returns。Journal of Financial Economics，91(2)，24-37。   |
| 2. | Guay, W.、Kothari, S. P.(2003)。How much do firms hedge with derivatives?。Journal of Financial Economics，70(3)，423-461。 |
| 3. | Black, E. L.(1998)。Which Is More Value-Relevant: Earnings or Cash Flows? A Life Cycle Examination。Journal of Financial Statement Analysts，4，40-56。 |
| 4. | Sias, Richard W.(1996)。Volatility and the Institutional Investor。Financial Analysts Journal，52(2)，13-20。 |
| 5. | Cohen, D.、Mashruwala, R.、Zach, T.(2010)。The use of advertising activities to meet earnings benchmarks: Evidence from monthly data。Review of Accounting Studies，15(4)，808-832。 |
| 6. | Pástor, Ľuboš、Veronesi, Pietro(2003)。Stock valuation and learning about profitability。Journal of Finance，58(5)，1749-1789。 |
| 7. | 林楚雄、洪秋萍(20050200)。從獨特性風險之觀點探討我國開放型共同基金之風險分散程度、績效與風險調整行為。管理學報，22(1)，109-131。 延伸查詢 |
| 8. | Cao, C.、Simin, T.、Zhao, J.(2008)。Can Growth Options Explain the Trend in Idiosyncratic Risk?。The Review of Financial Studies，21(6)，2599-2633。 |
| 9. | Ang, A.、Hodrick, R. J.、Xing, Y.、Zhang, X.(2009)。High Idiosyncratic Volatility and Low Returns: International and Further U.S. Evidence。Journal of Financial Economics，91(1)，1-23。 |
| 10. | Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1995)。Detecting Earning Management。The Accounting Review，70(2)，193-225。 |
| 11. | Gupta, M.、Pevzner, M.、Seethamraju, C.(2010)。The implications of absorption cost accounting and production decisions for future firm performance and valuation。Contemporary Accounting Research，27(3)，889-922。 |
| 12. | Jiang, G.、Xu, D.、Yao, T.(2009)。The Information Content of Idiosyncratic Volatility。Journal of Financial and Quantitative Analysis，44，1-28。 |
| 13. | Rajgopal, Shiva、Venkatachalam, Mohan(2011)。Financial Reporting Quality and Idiosyncratic Return Volatility。Journal of Accounting and Economics，51(1/2)，1-20。 |
| 14. | Jiang, X.、Lee, B. S.(2006)。The Dynamic Relation between Returns and Idiosyncratic Volatility。Financial Management，35，43-65。 |
| 15. | Rendleman, R. J. Jr.、Jones, C. P.、Latané, H. A.(1982)。Empirical Anomalies Based on Unexpected Earnings and the Importance of Risk Adjustments。Journal of Financial Economics，10(3)，269-287。 |
| 16. | 王萬成、高祥恒(20050400)。Discretionary Accruals, Derivatives and Income Smoothing。中華會計學刊，5(2)，143-168。 延伸查詢 |
| 17. | Guay, Wayne R.(1999)。The Impact of Derivatives on Firm Risk: An Empirical Examination of New Derivative Users。Journal of Accounting & Economics，26(1-3)，319-351。 |
| 18. | Kothari, S. P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accruals。Journal of Accounting and Economics，39(1)，163-197。 |
| 19. | Irvine, Paul J.、Pontiff, Jeffrey(2009)。Idiosyncratic return volatility, cash flows, and product market competition。The Review of Financial Studies，22(3)，1149-1177。 |
| 20. | Fields, T. D.、Lys, T. Z.、Vincent, L.(2001)。Empirical research on accounting choice。Journal of Accounting and Economics，31(1-3)，255-307。 |
| 21. | Froot, Kenneth A.、Scharfstein, David S.、Stein, Jeremy C.(1993)。Risk Management: Coordinating Corporate Investment and Financing Policies。Journal of Finance，48(5)，1629-1658。 |
| 22. | Grullon, Gustavo、Michaely, Roni、Swaminathan, Bhaskaran(2002)。Are dividend changes a sign of firm maturity?。The Journal of Business，75(3)，387-424。 |
| 23. | Campbell, John Y.、Lettau, Martin、Malkiel, Burton G.、Xu, Yexiao(2001)。Have Individual Stocks Become More Volatile? An Empirical Exploration of Idiosyncratic Risk。Journal of Finance，56(1)，1-43。 |
| 24. | Xu, Y.、Malkiel, Burton G.(2003)。Investigating the Behavior of Idiosyncratic Volatility。Journal of Business，76(4)，613-645。 |
| 25. | Quinn, Robert E.、Cameron, Kim S.(1983)。Organizational Life Cycles and Shifting Criteria of Effectiveness: Some Preliminary Evidence。Management Science，29(1)，33-51。 |
| 26. | Smith, Clifford W.、Stulz, René M.(1985)。The determinants of firms' hedging policies。Journal of Financial and Quantitative Analysis，20(4)，391-405。 |
| 27. | DuCharme, Larry L.、Malatesta, Paul H.、Sefcik, Stephan E.(2004)。Earnings management, stock issues, and shareholder lawsuits。Journal of Financial Economics，71(1)，27-49。 |
| 28. | Ferreira, Miguel A.、Laux, Paul A.(2007)。Corporate Governance, Idiosyncratic Risk, and Information Flow。The Journal of Finance，62(2)，951-989。 |
| 29. | Engle, Robert F.、Ng, Victor K.(1993)。Measuring and testing the impact of news on volatility。The Journal of Finance，48(5)，1749-1778。 |
| 30. | Teoh, Siew Hong、Welch, Ivo、Wong, Tak Jun(1998)。Earnings Management and the Long-run Market Performance of Initial Public Offerings。The Journal of Finance，53(6)，1935-1974。 |
| 31. | Teoh, Siew Hong、Welch, Ivo、Wong, T. J.(1998)。Earnings management and the underperformance of seasoned equity offerings。Journal of Financial Economics，50(1)，63-99。 |
| 32. | Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics，42(3)，335-370。 |
| 33. | Barton, Jan(2001)。Does the use of financial derivatives affect earnings management decisions?。The Accounting Review，76(1)，1-26。 |
| 34. | Cohen, Daniel A.、Zarowin, Paul(2010)。Accrual-based and real earnings management activities around seasoned equity offerings。Journal of Accounting and Economics，50(1)，2-19。 |
| 35. | Healy, Paul M.、Wahlen, James M.(1999)。A review of the earnings management literature and its implications for standard setting。Accounting Horizons，13(4)，365-383。 |
| 36. | Carhart, Mark M.(1997)。On persistence in mutual fund performance。The Journal of Finance，52(1)，57-82。 |
| 37. | Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons，3(4)，91-102。 |
| 38. | Chang, E. C.、Dong, S.(2006)。Idiosyncratic volatility, fundamentals, and institutional herding: Evidence from the Japanese stock market。Pacific-Basin Finance Journal，14(2)，135-154。 |
| 39. | 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。 |
| 40. | Anthony, Joseph H.、Ramesh, K.(1992)。Association between accounting performance measures and stock prices: a test of the life cycle hypothesis。Journal of Accounting and Economics，15(2/3)，203-227。 |
| 41. | Ang, Andrew、Hodrick, Robert J.、Xing, Yuhang、Zhang, Xiaoyan(2006)。The Cross-section of Volatility and Expected Returns。The Journal of Finance，61(1)，259-299。 |
| 42. | DeAngelo, Harry、Skinner, Douglas J.、DeAngelo, Linda E.(1994)。Accounting choice in troubled companies。Journal of Accounting and Economics，17(1/2)，113-143。 |
| 43. | Sharpe, William F.(1964)。Capital Asset Prices: A Theory of Market Equilibrium under Conditions of Risk。The Journal of Finance，19(3)，425-442。 |
| 44. | 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。 |
| 45. | Cohen, Daniel A.、Dey, Aiyesha、Lys, Thomas Z.(2008)。Real and Accrual-based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods。The Accounting Review，83(3)，757-787。 |
| 46. | Pincus, M.、Rajgopal, S.(2002)。The Interaction of Accrual Management and Hedging: Evidence From Oil and Gas Firms。The Accounting Review，77，127-160。 |