一、中文文獻
方凌峰，1997，財務槓桿與營運槓桿之抵換關係--以日本上市公司為例，國立交通大學管理科學研究所碩士論文。
王文英與張清福，2004，智慧資本影響績效模式之探討：我國半導體業之實證研究，第39期，會計評論：89-117。
王品文，2003，法人說明會與會計性資訊不對稱關係之研究，國立中正大學會計與資訊科技研究所碩士論文。
王泰昌與劉嘉雯，2000，經濟附加價值（EVA®）的意義與價值，中華管理評論，第3期第4卷﹙11月﹚：15-31。
吳安妮，2002，剖析智慧資本，會計研究月刊，第204期：57-66。
吳安妮，2004，策略地圖的序言，臺北市：臉譜出版社。
吳秀娟，2001，企業市場價值與淨值差異影響因素之研究－以我國資訊電子業為例，國立政治大學會計研究所碩士論文。
吳長駿，2003，研究發展費用、專利權與企業績效之關聯性研究兼論專利法修法之影響，國立中正大學會計學研究所碩士論文。
吳思華，2001，知識型產業之評價研究，知識經濟之產業研發暨創新衡量與評估國際研討會。
吳昱璟，2002，資訊科技投資對企業生產力變動、生產效率與財務績效影響之研究，國立政治大學會計學研究所碩士論文。
吳啟銘，2001，企業評價─個案實證分析，台北：智勝文化。
李國榮，2003，專利權與內部人交易：以台灣市場為對象，國立中正大學會計學研究所碩士論文。
周文賢，2002，多變量統計分析，台北：智勝文化。
林怡芳，2003，市場價值與帳面價值之差異探討－以IC設計產業為例，國立台灣大學會計學研究所碩士論文。
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林惠君，2004，金管會：銀行95年底實施新巴塞爾資本協定，奇摩新聞﹙9月21日﹚。
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金成隆、林修葳與洪郁珊，2003，無形資產、新股折價與內部人持股關係之研究。會計評論，第36期：25-53。洪振添，2000，智慧資產之評價模式，會計研究月刊，第180期﹙11月﹚：27-35。
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張日炎，2004，我國商業銀行資訊揭露充足性之探討，國立臺灣大學財務金融學研究所碩士論文。
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陳美純，2000，資訊科技投資與智慧資本對企業績效影響之研究，國立中央大學資訊管理研究所博士論文。陳夢茹，2002，由經濟附加價值(EVA)檢視產業間價值驅動因子之差異性，國立政治大學會計學研究所碩士論文。
陳德興，2003，從分析師盈餘預測和盈餘宣告探討公司多角化與資訊不對稱之關聯性，國立中正大學財務金融研究所碩士論文。
曾享平，2004，所有權結構與新上市股票異常現象之關聯，中原大學會計研究所碩士論文。
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楊艾俐，1996，科技英雄定江山，天下雜誌，第182期：26-37。
楊志海與陳忠榮，2002，研究發展、專利與生產力-臺灣製造業的實證研究，經濟論文叢刊，第30卷第1期：27-48。
溫士賢，2003，研發、廣告與人力支出和企業價值關聯性之探討，國立臺灣大學會計學研究所碩士論文。
詹文男，2003，資訊科技產業智慧資本衡量之研究-系統理論之觀點，國立中央大學資訊管理研究所博士論文。廖俊杰，2004，智慧資本投入、產出及企業價值的因果關聯研究--以本國製造業為例，國立台北大學企業管理學研究所博士論文。趙令凱，2000，企業研發支出資本化和股價報酬之關聯性，國立中正大學財務金融研究所碩士論文。
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鄭丁旺，2004，中級會計學上冊，台北：著者自版。
薛健宏，2001，不同營運槓桿度之衡量與系統性風險關連性之實證研究，第三屆亞太學術研討會，國立成功大學。
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