參考文獻
1、中文部分
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中華民國會計研究發展基金會捨暨準則委員會,民79.10,「審計準則公報第十九號;財務預測核閱要點」。
官心怡,民83,「經理人員盈餘預測與盈餘操縱之關聯性」,國立台灣大會計研究所未出版碩士論文。林坤霖,民85,「下半年盈餘管理與年度盈餘資訊內涵關係之研究」,國立政治大學會計研究所未出版碩士論文。林佳鴻,民89,「強制性財務預測準確度分析及其與董事會組成結構之關聯性研究」,私立東吳大學會計研究所未出版碩士論文。胡永純,民86,「盈餘預測與盈餘管理之關聯性研究」,國立中興大會計研究所未出版碩士論文。郭伯疆,民85,「強制性財務預測修正決策與盈餘管理之研究」,國立政治大學會計研究所未出版碩士論文。陳玄晃,民87,「台灣上市公司盈餘預測與盈餘操縱之關聯性研究」,私立東海大學會計研究所未出版碩士論文。張永芳,民88,「強制性財務預測與盈餘管理之關聯性研究—20%門檻限制之影響」,國立彰化師範大學商業教育研究所未出版碩士論文。張瓊文,民89,「強制性財務預測與盈餘管理關聯性之研究-更新標準改變前後之探討」,國立台灣大會計研究所未出版碩士論文。管夢欣,民82,「長期性資產出售交易與盈餘操縱行為之關聯性實證研究」,國立台灣大會計研究所未出版碩士論文。廖仲協,民84,「強制性財務預測、盈餘操縱及股票投資報酬之實證研究」,國立政治大學會計研究所未出版碩士論文。卓敏枝,民88,「海峽兩岸財務預測制度之研究」,上海財經大學未出版博士論文。
2、英文部分
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