| 期刊論文| 1. | Swaminathan, S.、Weintrop, J.(1991)。The Information Content of Earnings, Revenues, and Expenses。Journal of Accounting Research，29(2)，418-427。   | | 2. | Lev, B.(1988)。Toward a theory of equitable and efficient accounting policy。The Accounting Review，63(1)，1-22。 | | 3. | Lev, Baruch(1989)。On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research。Journal of Accounting Research，27(Supplement)，153-192。 | | 4. | Kothari, S. P.、Zimmerman, Jerold L.(1995)。Price and return models。Journal of Accounting & Economics，20(2)，155-192。 | | 5. | Easton, Peter D.、Harris, Trevor S.(1991)。Earnings As an Explanatory Variable for Returns。Journal of Accounting Research，29(1)，19-36。 | | 6. | Fama, Eugene F.、French, Kenneth R.(1995)。Size and Book-to-Market Factors in Earnings and Returns。The Journal of Finance，50(1)，131-155。 | | 7. | Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research，6(2)，159-178。 | | 8. | Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。 | | 9. | Foster, George(1977)。Quarterly Accounting Data: Time-Series Properties and Predictive Ability Results。The Accounting Review，52(1)，1-21。 | | 10. | Collins, D. W.、Kothari, S. P.(1989)。An Analysis of Intertemporal and Cross-sectional Determinants of Earnings Response Coefficients。Journal of Accounting and Economics，11(2/3)，143-181。 | | 11. | Ronen, J.、Sadan, S.(1975)。Classification of Smoothing: Alternative Income Model。Journal of Accounting Research，13(Spring)，133-149。 | | 12. | Hakansson, N.(1977)。Interim Disclosure and Forecast: an Economic Analysis and a Framework for Choice。The Accounting Review，52(2)，396-416。 | | 13. | Hirshleifer, J.(1971)。The Private and Social Value of Information and the Reward to Inventive Activity。The American Economic Review，61(4)，561-574。 | | 14. | Fridman, J. H.、Stuetzle, W.(198112)。Projection Pursuit Regression。Journal of American Statistical Association，76(376)，817-823。 | | 15. | Ohlson, J. A.(1983)。Price Earning Ratios and Earning Capitalization under Uncertainty。Journal of Accounting Research，21，141-154。 | 研究報告| 1. | Harvey, C. R.、Beneish, M. D.(1992)。The Specification of the Earnings-return Relation。0。 | 圖書| 1. | Hastie, T. J.、Tibshirani, R. J.(1990)。Generalized Additive Models。London：Chapman & Hall。 | | 2. | Beaver, W. H.(1998)。Financial Reporting: An Accounting Revolution。Prentice Hall。 | | 3. | Shefrin, H.、Statman, M.(1992)。Ethics, Fairs, Efficiency, and Financial Markets。Ethics, Fairs, Efficiency, and Financial Markets。Charlottesville, VA。 | | 4. | 蕭政(1989)。Analysis of Panel Data。Analysis of Panel Data。New York, NY。 | 其他| 1. | Kevin, B. B.(1994)。Value Implication of Supplemental Disclosures: The case of Unfilled Order Backlogs，0。 | |