一、 英文部分
Akerlof, G. A. 1970. The Market for "Lemons": Quality Uncertainty and the Market Mechanism. Quarterly Journal of Economics 84 (3): 488-500
Basel Committee on Banking Supervision, 1999 ,”Enhancing Corporate Governance For Banking Organization”
Botosan, C.A, 1997, "Disclosure level and the cost of equity capital,” The Accounting Review(July):323-349.
Botosan, C. and Plumlee, 2002, "A Reexamination of Disclosure Level and the Expected Cost of Equity Capital ,”Journal of Accounting Research Vol.40 No.1,21-40.
Elliott , R.K .and P.D. Jacobson,1994, "Costs and benefits of business information disclosure ,”Accounting Horizons(December):80-96.
Jensen , M.C. and W.H. Meckling. 1976. Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics: 305-360.
Lang, M.H and R. J. Lundholm, 1996, "Corporate disclosure policy and analyst behavior ,”The Accounting Review(October):467-492.
Lang, M. , and R.Lundholm, 1993,"Cross-sectional determinants of analyst ratings of corporate disclosures ,”Journal of Accounting Research 31:246-271.
Lev,B.andS.Penman,1990,"Voluntary forecast disclosure , non-disclosure, and stock prices ,”Journal of Accounting Research 28(Spring):49-76.
OECD ,1999 , OECD Principles of Corporate Governance
Penman, S. H. 1980. An Empirical Investigation of the Voluntary Disclosure of Corporate Earnings Forecasts. Journal of Accounting Research 18 (1): 132-160.
Richardson, Alan J.; Welker, Michael, 2001, " Social disclosure, financial disclosure and the cost of equity capital," Accounting, Organizations and Society 26:597-616.
Sengupta, P , 1998, "Corporate disclosure quality and the cost of debt,"The Accounting Review 73(October):459-474.
Skinner, D. J. ,1994 , Why Firms Voluntarily Disclose Bad News. Journal of Accounting Research 32 (1): 38–60.
Spence, M. ,1973 , Job Market Signaling. Quarterly Journal of Economics 87 (3): 355-374.
Standard & Poor’s Company. 2001. Standard & Poor’s Transparency & Disclosure Study.
Standard & Poor’s Company. 2001.Standard & Poor’s Company Transparency & Disclosure Survey 2001. S & P/ IFC Emerging Asia.
Standard & Poor’s Company. 2002. Standard & Poor’s Corporate Governance Scores: Criteria, Methodology and Definitions.
Standard & Poor’s Company. 2002. Transparency and Disclosure: Overview of Methodology and Study Results─United States.
Standard & Poor’s Company. 2002. Standard & Poor’s Company Transparency & Disclosure Study for International Investors.
Standard & Poor’s Company. 2005. Transparency And Disclosure By Russian Banks: Disclosure Practices Of Russian Banks Currently Dismal.
二、 中文部分
何里仁，2003，「公司治理之資訊透明度與績效評核關聯性之研究」，私立逢甲大學會計與財稅所碩士班碩士論文。李楚元，2003，「金融機構公司治理之研究─個案分析」，私立輔仁大學金融研究所碩士班碩士論文。邱碧珠，2000，「資訊揭露程度與權益資金成本間之關係:我國資訊電子業之關係」，國立台灣大學會計學系碩士班碩士論文。柯承恩，1999，公司監理與資訊透明的重要性－亞洲金融危機的啟示，會計研究月刊 158：12-13。
柯承恩，2002，「我國公司監理體系之問題與改進建議（上）」，會計研究月刊173期，頁75-81。柯承恩，2002，「我國公司監理體系之問題與改進建議（下）」，會計研究月刊174期，，頁79-83。莊尚志，2003，「資訊揭露程度與資金成本關係之實證研究」，私立東吳大學會計學系碩士班碩士論文。黃文玲，2004，「公司特性與網站資訊透明度關聯性之研究」，國立台灣大學會計學系碩士班碩士論文。葉銀華、李存修、柯承恩，2002，。公司治理與評等系統。台北：商智文化。
劉啟群，1999，「我國銀行年報自願性揭露與銀行特質關聯性研究」，中山管理評論，第7卷第1期，頁57-80。鍾明桓，2005，「公司治理執行狀況與銀行績效關聯性之研究」，國立台灣大學會計學系碩士班碩士論文。鍾宜融，2005，「公司治理之資訊揭露與績效相關性之研究-以亞洲各國金融產業為例」，國立台灣大學財務金融學研究所碩士班碩士論文。儲委會金融研究小組，2004，「銀行實施公司治理之研究報告分析」。