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一、中文部分
1.林文祥，2007，公司治理特質對自願性資產價值減損認列機率之影響
，文大商管學報，第12 卷第1 期，165-186。
2.林美鳳、金成隆與林良楓，2009，股權結構、會計保守性與信用評等關係之研
究，台大管理論叢，第20卷，第一期，289-330。
3.林有志與廖宜鋒，2006，提前採用資產減損公報之公司特性及盈餘管理動機，文
大商管學報，第11卷，第一期，11-28。
4.高蘭芬、盧正壽、黃冠智與陳安琳，2012，公司治理、公司績效與投資策略，中
山管理評論，第20卷，第3期，851-880。
5.張文瀞、汪瑞芝與林鴻儒，2008，未分配盈餘加徵10％營利事業所得稅對企業提
前適用財務會計準則公報第35 號之影響，會計評論，第47 期，61–88。
6.張文瀞、陳瑞斌與蘇俊瑋，2010，市場認知管理對財務會計準則公報第35 號之
影響－提前適用之分析，管理與系統，第17卷，311-338。
7.陳雪如、黃劭彥與詹淇文，2010，財務危機公司之資產減損之關聯性研究，會計
與財金研究，第3卷，46-63。
8.陳錦村、郭碧雲、許正昇與陸韻茹，2006，台灣上市櫃公司認列資產減損之決定
因素－以所有權結構、成長機會、營運績效、債務規模與盈餘管理動機五大構面
作探討，2006 年會計理論與實務研討會，東吳大學會計系與中華會計教育學
會。
9.曾小青、李貴富、王全三與黃秋冬，2012，盈餘管理動機與資產減損會計：中國
證據，臺大管理論叢，第22 卷，1-30。
10.曾凱逸，2012，歐債危機中信用評等及系統性風險探討，貨幣觀測與信用評
等，94，74-82。
11.楊朝旭與吳幸蓁，2009，資產減損之決定因素與盈餘資訊性後果：論公司治理
之角色，會計評論，第48期，67-114。
12.葉銀華、李存修與柯承恩，2002，公司治理與評等系統，初版，台北：商智文
化出版社。
13.鄭桂蕙與林宛瑩，2007，公司治理結構對資產減損決策行為之影響，2007 年
會計理論與實務研討會，台北大學會計系與中華會計教育學會。
14.蕭慧玲、賴淑妙與賴淑伶，2006，資產減損認列之決定因素、融券放空行為與
市場反應之探討，2006 年會計理論與實務研討會，東吳大學會計系與中華會計
教育學會。
15.顏信輝與丁緯，2006，企業認列資產減損之考量：控制經濟因素的不對稱效果
及查核事務所規模之影響 ，2006 年會計理論與實務研討會，東吳大學會計系
與中華會計教育學會。
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