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| 3. | Collins, Daniel W.、Dent, Warren T.(1979)。The Proposed Elimination of Full Cost Accounting in the Extractive Petroleum Industry。Journal of Accounting and Economics，1(1)，3-44。 |
| 4. | Lev, Baruch(1979)。The Impact or Accounting Regulation on the Stock Market: The Case of Oil and Gas Companies。Accounting Review，54(3)，485-503。 |
| 5. | Sharpe, William F.(1964)。Capital Asset Prices: A Theory or Market Equitibrium Under Conditions of Risk。Journal of Finance，19(3)，425-442。 |
| 6. | Ross, Watts、Zimmerman, J.(1978)。Towards a Positive Theory of the Determinants of Accounting Standards。Accounting Review，53(1)，112-134。 |
| 7. | Hagerman, R. L.、Zmijewski, M.(1979)。Some Economic Deteminants of Accounting Policy Choice。Journal of Accounting and Economics，1(2)，141-161。 |
| 8. | Bowen, R.、Noreen, E.、Lacey, J.(1981)。Determinants of the Corporate Decision to Capitalize Interest。Jounal of Accounting and Economics，3(2)，151-179。 |
| 9. | Daley, L. A.、Vigeland, R. L.(1983)。The Effect of Debt Covenants and Political Costs on the Choice of Accounting Methods: The Case of Accounting for R&D Costs。Journal of Accounting and Economics，5，195-211。 |
| 10. | Fama, Eugene F.(1970)。Efficient Capital Markets: A Review of Theory and Empirical Work。The Journal of Finance，25(2)，383-417。 |