參考文獻
一、中文部份
1.王佑民,民國84年,「年度盈餘資訊內容之研究:以台灣股票上市公司為實證」,中山大學企管系碩士班未出版碩士論文。2.王鴻屏,民國88年,「本國銀行授信品質與債權回收管理之研究」, 中山大學企管系碩士班未出版碩士論文。3.吳麗紅,民國82年,「年度盈餘資訊效率性之探討」,政治大學會計學系碩士班未出版碩士論文。4.李淑華,民國82年,「公司規模對異常報酬及盈餘反應係數之影響」,台灣大學會計學研究所未出版碩士論文。5.洪佑伶,民國86年,「台灣商業銀行壞帳決策與買賣有價證券損益影響因素之實證研究」,台灣大學會計學研究所未出版碩士論文。6.陳淑玲,民國88年,「我國銀行業裁量性決策與資本、盈餘、租稅目的間關係之研究」,東吳大學會計系碩士班未出版碩士論文。7.黃金澤,民國85年,「從內部控制談金融業備抵呆帳的提列」,會計研究月刊,第129期,頁51-60。8.張智凱,民國85年,「美國商業銀行壞帳承認影響因素之實證研究」,台灣大學會計學研究所未出版碩士論文。9.張淑雯,民國89年,「員工分紅入股資訊之市場反應─以台灣上市電子公司為例」,東吳大學會計系碩士班未出版碩士論文。10.葉旭瑋,民國86年,「資本、盈餘與租稅目的下美國商業銀行會計決策之研究」,台灣大學會計學研究所未出版碩士論文。11.楊陳松,民國86年,「盈餘與股價關係模式之比較研究」,政治大學會計學系碩士班未出版碩士論文。12. 楊智堯,民國87年,「盈餘與股價之資訊內涵-聯立方程式法」,台灣大學會計學研究所未出版碩士論文。13.鄭丁旺,民國82年,中級會計學,第五版,頁275-278。
二、英文部分
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3.Beaver, W., R. Clarke, and W. Wright, l979, “The Association between unsystematic security percentage change in prices and the magnitude of earnings forecast errors,” Journal of Accounting Research, Vol.17, pp.316-340.
4.Chan, K. C., and G. S. Seow, 1996, “The Association Between Stock Returns and Foreign GAAP Earnings versus Earnings Adjusted to U.S. GAAP,” Journal of Accounting and Economics, Vol.21, No.1, pp.139-158.
5.Collins, J. H., D. A. Shackelford, and J. M. Wahlen, 1995, “Bank Differences in the Coordination of Regulatory Capital, Earning, and Taxes,” Journal of Accounting Research, Vol.33, No.2, pp.263-291.
6.Easton, P. D., and T. S. Harris, l991, “Earnings as an explanatory variable for returns,” Journal of Accounting Research, Vol.29, pp.19-36.
7. Fama, E. F., 1970, “Efficient Capital Markets: A Review of Theory and Empirical Work,” Journal of Finance, May, pp.323-346.
8. Liu, S. Z., 1997, “The Determinants of Loan Impairment Recognized by the U.S. Bank Holding Companies,” The Chinese Accounting Review, January, pp.33-77.
9.McNichols, M., and G. P. Wilson, 1988, “Evidence of Earnings Management from the Provision for Bad Debts,” Journal of Accounting Research, Vol.26, Supplement, pp.1-40.
10.Moyer, S., 1990, “Capital Adequacy Ratio Regulations and Accounting Choices in Commercial Banks,” Journal of Accounting and Economics, July, pp.l23-154.
11.Sharpe, W. F., 1964, “Capital Asset Prices: A Theory of Market Equilibrium under Conditions of Risk,” Journal of Finance, September, pp.425-442.
12.Wahlen, J., 1994, “The Nature of Information in Commercial Bank Loan Loss Disclosure,” The Accounting Review, Vol.69, No.3, pp.455-478.