| 期刊論文| 1. | Griffin, P.、Wallach, S.(1991)。Latin american lending by major banks: the effects of disclosure about nonaccrual loans and loan loss provisions。Accounting Review，66，830-846。   | | 2. | Musumeci, S.、Skinkey, M.(1990)。The international debt crisis and bank loan-loss-reserve decisions: the signaling content of partially anticipated events。Journal of Money, Credit and Banking，22(3)，370-387。 | | 3. | Scholes, M.、Wilson, G.、Wolfon, M.(1999)。Tax planning, regulatory capital planning and financial reporting strategy for commercial banks。Journal of Financial Studies，3(4)，624-650。 | | 4. | Grinblatt, Mark、Hwang, Chuan-Yang(1989)。Signaling and the Pricing of New Issues。The Journal of Finance，44(2)，393-421。 | | 5. | Beaver, W. H.、Eger, C.、Ryan, S.、Wolfson, M. A.(1989)。Financial Reporting, Supplemental Disclosures, and Bank Share Prices。Journal of Accounting Research，27(2)，157-178。 | | 6. | Grammatikos, T.、Saunders, A.(1990)。Additions to bank loan-loss reserves: Good news or bad news?。Journal of Monetary Economics，25(2)，289-304。 | | 7. | Wahlen, James Michael(1994)。The Nature of Information in Commercial Bank Loan Loss Disclosures。The Accounting Review，69(3)，455-478。 | | 8. | Moyer, S. E.(1988)。Capital Adequacy Ratio Regulations and Accounting Choices in Commercial Banks。Journal of Accounting and Economics，13(2)，123-154。 | | 9. | Strong, John S.、Meyer, John R.(1987)。Asset Writedowns: Managerial Incentives and Security Returns。The Journal of Finance，42(3)，643-661。 | | 10. | Ross, Stephen A.(1977)。The determination of financial structure: the incentive-signalling approach。The Bell Journal of Economics，8(1)，23-40。 | | 11. | Elliot, J. A.、Hanna, D.、Shaw, W. H.(1991)。The Evaluation by the Financial Markets of Changes in Bank Loan Loss Reserve Level。Accounting Review，66(4)，847-859。 | | 12. | Keeton, W.(1989)。The New Risk-Based Capital Plan for Commercial Banks。Economic Review，1989(Dec.)，40-60。 | | 13. | Leland, Hayne E.、Pyle, David H.、Brealey, Richard(1977)。Informational Asymmetries, Financial Structure, and Financial Intermediation。The Journal of Finance，32(2)，371-387。 | 研究報告| 1. | Beatty, A.、Chamberlain, S.、Magliolo, J.(1993)。Managing financial reports of commercial banks: the influence of taxes, regulatory capital, and earnings。University of Pennsylvania。 | | 2. | Bishop, M.(1994)。Managing bank regulation through accruals。Northwestern University。 | | 3. | Collins, J.、Shackelford, D.、Wahlen, J.(1993)。The coordination of regulatory capital, earnings, and taxes for banks。University of North Carolina。 | | 4. | Hwang, C.(1990)。Insiders holding, auditor quality, and the value of new issues。University of Pittsburgh。 | | 5. | Johnson, Blake W.(1989)。Asset impairment, disclosure policy and stock prices: The valuation of problem foreign loans by commercial banks。University of Lowa。 | | 6. | Liu, C.、Ryan, S.、Wahlen, J.(1994)。Differential Valuation Implications of Loan Loss Provisions across Banks and Fiscal Quarters。New York University。 | 學位論文| 1. | Liu, S.(1993)。Signaling, capital adequacy ratio regulations, and the recognition of loan impairment by commercial banks(博士論文)。University of Pittsburgh。 | |