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參考文獻壹、中文部分一、 著作巫和懋、霍德明、熊秉元、胡春田合著，「經濟學2000―跨世紀新趨勢（上冊）」，二版二刷，雙葉書廊，民國八十八年八月。余雪明著，「證券交易法」，財團法人中華民國證券暨期貨市場發展基金會，八十九年十一月。賴英照著，「證券交易法逐條釋義-總則」，實用稅務出版，民國七十三年。賴英照著，「證券交易法逐條釋義-第二冊」，實用稅務出版，民國七十四年。二、 期刊、論文（一） 期刊論文吳克昌著，「我國與美日兩國關於規範內線交易立法之探討」，四一八期，證交資料，民國八十六年二月。李怡宗著，「管制公司內部人交易之政策與股市資訊效率」，二十七期，會計評論，民八十二年四月。李怡宗著，「資訊不對稱對公司內部人交易管制效果之影響」，十卷二期，管理科學報，民國八十二年十二月。林國全著，「證交法第一五七條之一內部人禁止交易規定之探討」，四十五期，政大法學評論，民國八十一年六月。林麗香著，「禁止內部人交易之修法方向」，三十九期，月旦法學，民國八十七年八月。武永生著，「內線交易規範之理論基礎-法律與經濟之分析」，四期，銘傳學刊，民 國八十二年七月。武永生著，「大眾公司、證券市場與內線交易」，七卷三期，證券市場發展，民八十四年七月。耿一馨著，「論違反企業資訊公開規定之民事責任（上）」，十二卷八期，證券管理，民國八十三年八月。耿一馨著，「論違反企業資訊公開規定之民事責任（下）」，十二卷九期，證券管理，民國八十三年九月。莊永丞著，「A Critique of U.S. Insider Trading Regulation Theory」，中原財經法學第七期，民國九十年十二月。陳春山著，「資本市場與企業法制改造的策略」，五卷一期，經濟情勢暨評論，民國八十八年六月。曾宛如著，「英國公司法上投資人資訊取權之分析」，二十八卷二期，台灣大學法學論叢，民國八十八年一月。賴源河著，「證券交易法之公平機制」，一期，月旦法學，民國八十四年五月。賴源河著，「證券法上企業內容公開制度」，七卷一期，台大法學論叢，民國六十六年十二月。蘇迺惠，「財務報表資訊揭露的有效性」，第十二期，國立中興大學台中夜間部學報，民國八十五年。（二） 學位論文王治宇，「台灣證券市場國際化之政策與法律分析」，國立台灣大學法律研究所碩士論文，民國八十七年。王律傑，「台灣股市交易資訊透明度對市場績效之影響」，國立中正大學財務金融研究所碩士論文，民國八十五年。李怡宗，「我國股市公司內部人交易資訊內容之研究」，國立中山大學企業管理研究所博士論文，民國八十一年。阮品嘉，「公開收購前內線交易問題之研究」，私立東吳大學法律學系研究所碩士論文，民國八十五年。李穗青，「我國上市公司重大事項揭露之研究」，國立中興大學會計研究所碩士論文，民國八十五年。林士勤，「台灣股市資訊揭露問題及其對股價影響之實證分析」，私立淡江大學財務金融研究所碩士論文，民國八十九年。林培杰，「我國公司監控制度之研究」，私立銘傳大學法律研究所碩士論文，民國九十年。武永生，「證券市場內線交易之研究-以美國法為中心之法律與經濟的分析」，國立政治大學法律研究所碩士論文，民國七十九年。吳麗皙，「公司資訊揭露與投資者信念關係之研究」，私立中國文化大學國際企業管理研究所博士論文，民國九十年。陳志健，「強制性增加揭露對股票市場的影響-以第十六號公報「財務預測編製要點」為例之實證研究」，國立中山大學企業管理研究所碩士論文，民國八十年。陳英儒，「我國證券發行人財務資訊揭露相關法規之研究：資訊提供者與使用者看法之比較」，國立臺灣大學會計學研究所碩士論文，民國九十年。陳建中，「財務報表強制揭露與內部關係交易之研究」，國立中山大學企業管理研究所碩士論文，民國七十四年。陳靜玲，「以經濟分析的觀點論內線交易之規範」，私立東吳大學法律學系研究所碩士論文，民國八十九年。郭賢傳，「內線交易之研究」，國立中興大學法律研究所碩士論文，民國七十八年。黃金鈴，「關係企業合併報表資訊揭露之探討」，國立中山大學企業管理研究所碩士論文，民國八十七年。劉志豪，「網際網路證券交易詐欺之研究」，私立中原大學財經法律研究所碩士論文，民國八十九年。劉佳怡，「我國企業及時財務揭露決定因素及資訊內涵之探討」，私立東海大學管理研究所碩士論文，民國八十九年。葉家君，「證券交易法上內線交易之研究」，國立台灣大學法律學系研究所碩士論文，民國八十七年。魏乃昌，「從財務人員的觀點探討現行財務預測資訊公開體系」，國立交通大學經營管理研究所碩士論文，民國八十九年。三、 報紙工商時報，「安隆版現代啟示錄」，民國九十一年二月四日。中時晚報，「CNBC當家分析師 美國女股神 威力更勝葛老」，民國九十年五月二十日。中時晚報，「萬有紙掏空 會計師送辦」，民國八十九年九月二十一日經濟日報，「分析師神通廣大 打探企業虛實出奇招」，民國九十年六月二十五日。經濟日報，「企業揭露資訊 也要評等」，民國九十一年五月十日。經濟日報，「更新財測牽動股價 將查內線交易」，民國九十年八月十三日。經濟日報，「美券商訂自律規章」，民國九十年八月十四日。經濟日報，「財報粉飾太平 投資人被坑殺」，民國九十一年四月八日。經濟日報，「資訊揭露法 傷了華爾街」，民國九十年六月二十四日。經濟日報，「華爾街分析師挨告 今年特別多」，民國九十年八月十四日。聯合報，「恩龍破產前 有鉅額內線交易」，民國九十一年一月十四日。聯合報，「調降財測頻傳 證期會查是否炒股」，民國九十年六月十二日。聯合晚報第二十一版，「廢弛職務 四會計師遭停辦財簽」，民國八十九年十二月一日。四、 其他中華民國證券商業同業公會委託專題研究，「我國證券市場重大訊息及定期性財務業務應揭露內容與公開管道之研究與建議」，財團法人中華民國證券暨期貨市場發展基金會，民國八十九年十二月。史綱主持，「上市上櫃公司資訊透明化與投資人保護」，財團法人中華民國證券暨期貨市場發展基金會專題報告，民國八十八年一月。林嬋娟、劉嘉雯，「我國先進國家會計師懲戒制度之比較」，中華民國會計師工會聯合會委託研究，民國八十八年五月。康寶榮主持，「我國上市公司財務預測之合理性及相關衍生問題」，財團法人中華民國證券暨期貨市場發展基金會專題研究，民國八十七年十二月。貳、 外文部分一、 專書著作Brandeis, Louis Other People’s Money and How Bankers Use It (1914).Choper, Jesse H. Cases and Materials on Corporations (3rd ed. 1989).Easterbrook, Frank H. & Fischel, Daniel R. The Economic Structure of Corporate Law (1991).Ferrara, Ralph C. Ferrara on Insider Trading and the Wall (2000).Macey, Jonathan R. Insider Trading: Economics, Politics, and Policy (1991).Dooley, Michael P.Fundamentals of Corporation Law (1995).Philips, Susan M. & Zecher, J. Richard The SEC and the Public Interest (1981).Polanyi, Karl The Great Transformation (1944).Posner, Richard A. Economic Analysis of Law (5th ed. 1998).Reilly, Frank K. & Brown, Keith C., Investment Analysis and Portfolio Management (5th ed. 1997).Ribstein, Larry E. & Letsou, Peter V. Business Associations (3rd ed. 1996).Seligman, Joel The Transformation of Wall Street: A History of the Securities and Exchange Commission and Modern Corporate Finance (1995).Wang, William & Steinberg, Marc Insider Trading (1996 & Supp. 2001).William, Steven M. H. Securities Regulation in Cyberspace, (1997).二、 期刊論文Ayres, Ian “Back to Basics: Regulating How Corporations Speak to the Market”, 77 Va. L. Rev. 945 (1991).Barnes, Jr., Dale E. & Bagley, Constance E. “Great Expectations: Risk Management Through Risk Disclosure”, 1 Stan. J. L. Bus. & Fin. 155 (1994).Barry III, John F. “The Economics of Outside Information and Rule 10b-5”, 129 U. Pa. L. Rev. 1307, (1981).Black, Bernard “The Legal and Institutional Preconditions for Strong Securities Markets”, 48 UCLA L. Rev. 781 (2001). Block, Dennis J. & Hoff, Jonathan M. “Regulation FD: New Rules for Selective Disclosure”, N.Y.L.J., Nov. 16, 2000.Bradley, Caroline “Disorderly Conduct: Day Traders and the Ideology of “Fair and Orderly Markets””, 26 Iowa J. Corp. L. 63 (2000).Brountas Jr., Paul B. “Rule 10b-5 and Voluntary Corporate Disclosures To Securities Analysts”, 92 Colum. L. Rev. 1517 (1992).Brown, Jr., J. Robert “Corporate Communications and the Federal Securities Laws”, 53 Geo. Wash. L. Rev. 741 (1985).Brudney, Victor “Insiders, Outsiders, and Informational Advantages under the Federal Securities Laws”, 93 Harv. L. Rev. 322 (1979).Carlton, Dennis W. & Fischel, Daniel R. “The Regulation of Insider Trading”, 35 Stan. L. Rev. 857 (1983).Choi, Stephen J. & Talley, Eric L. “Playing Favorites with Shareholders”, 75 S. Cal. L. Rev. 271 (2002).Cholakis, Peter L. “Company Disclosure of Earnings Projections: Should Individual Investors be Allowed Into the ‘Ball Park’?”, 39 Santa Clara L. Rev. 819 (1999).Coase, Ronald H. “The Nature of the Firm”, 4 J. L. Econ. 1, 10 (1960).Coffee, Jr. John C. “Market Failure and the Economic Case for a Mandatory Disclosure System”, 70 Va. L. Rev. 717 (1984).Coffee, Jr., John C. “Selective Disclosure”, Nat’l L.J., Mar. 13, 2000.Coffee, Jr., John C. “Tackling New Reg. FD”, Nat’l L.J., Sept. 18, 2000.Coffee, Jr., John C. “The S.E.C. and the Securities Analysts”, N.Y. L.J., May 30, 1991.Colesanti, J. Scott “Bouncing the Tightrope: the S.E.C. Attacks Selective Disclosure, but Provides Little Stability for Analysts”, 25 S. Ill. U. L. J. 1 (2000).Corr, Christopher F.“A Survey of United States Controls on Foreign Investments and Operations: How Much Is Enough?” , 9 Am. U.J. Int’l L. & Pol’y 417 (2001).Craft, Jason Michael “What’s All the Commotion?: An Examination of the Securities and Exchange Commission’s Regulation FD”, 14 DePaul Bus. L. J. 119 (2001).Easterbrook, Frank H. & Fischel, Daniel R. “Mandatory Disclosure and the Protection of Investors”, 70 Va. L. Rev. 669 (1984).Fama, Eugene F. “Efficient Capital Markets: A Review of Theory and Empirical Work”, 25 J. Fin. 3 83 (1970).Ferber, David “The Case Against Insider Trading: A Response to Professor Manne”, 23 Vand. L. Rev. 621 (1970).Ferrillo, Paul A. “Looking at New Regulation FD: Rule Warrants Reexamination of Corporate Disclosure Practice”, New York Law Journal September 20, 2000.Fishman, Michael J. & Hagerty, Kathleen M. “Insider trading and the efficiency of stock price, 23 RAND J. Econ”, Spring 1992.Frankel, Richard “An Empirical Examination of Conference Calls as a Voluntary Disclosure Medium”, J. Acct. Res. 133 (Spring 1999).Friend, Irwin “The Stock Market and the Economy: The Economic Consequences of the Stock Market”, 62 Am. Econ. Rev. 212 (1972).Fried, Lisa I. “Selective Disclosure: Proposed S.E.C. Regulation Raises Compliance Issues”, N.Y.L.J., Mar. 16, 2000.Galant, Debbie “Is Small Beautiful?”, 25 J. Investing 169 (1991).Gilson, Ronald J. & Kraakman, Reinier H. “The Mechanisms of Market Efficiency”, 70 Va. L. Rev. 549 (1984).Goshen, Zohar & Parchomovsky, Gideon “On Insider Trading, Markets and ‘Negative’ Property Rights in Information”, 87 Va. L. Rev. 1229 (2001).Harrison, Michael A. “Regulation FD’s Effect on Fixed-Income Investors: Is the Public Protected or Harmed?”, 77 Ind. L. J. 189 (2002). Heller, Harry “Chiarella, S.E.C. Rule 14e-3 and Dirks: Fairness versus Economic Theory”, 37 Bus. Law. 517 (1982).Hiler, Bruce A.,“Dirks v. S.E.C. - A Study in Cause and Effect”, 43 Md. L. Rev. 292 (1984).Hiler, Bruce A.,“The SEC and the Courts’ Approach to Disclosure of Earnings Projections, Asset Appraisals, and Other Soft Information: Old Problems, Changing Views”, 46 Md. L. Rev. 1114 (1987).Horgan, Anthony T. “Regulation FD Provides Firm Footing on Selective Disclosure High Wire”, 46 Vill. L. Rev. 645, available at LEXIS-NEXIS Academic Universe —Document, visited on September 30, 2001.Jennings, John P. “Recent Development: Regulation FD: S.E.C. Reestablishes Enforcement Capabilities over Selective Disclosure”, 32 St. Mary’s L. J. 543 (2001).Kabir, Rezaul & Vermaelen, Theo “Insider Trading Restrictions and the Stock Market: Evidence from the Amsterdam Stock Exchange”, 40 Eur. Econ. Rev. 1591 (1996).Karmel, Roberta S. “The Relationship between Mandatory Disclosure and Prohibitions against Insider Trading: Why a Property Rights Theory of Inside Information Is Untenable?” 59 Brook. L. Rev. 149 (1993).Krawiec, Kimberly D. “Fairness, Efficiency and Insider Trading: Deconstructing the Coin of the Realm in the Information Age”, 95 Nw. U. L. Rev. 443 (2001).Langevoort , Donald C. “Investment Analysts and the Law of Insider Trading”, 76 Va. L. Rev. 1023 (1990).Langevoort, Donald C. “Cross-Border Insider Trading”, 19 Dick. J. Int’l L. 161 (2001).Macey, Jonathan R. & Miller, Geoffrey P. “Good Finance, Bad Economics: An Analysis of the Fraud-on-the-Market Theory”, 42 Stan. L. Rev. 1059 (1990).Macey, Jonathan R. & O''''Hara, Maureen “Regulating Exchanges and Alternative Trading Systems: A Law and Economics Perspective”, 28 J. Legal Stud. 17 (1999).McLaughlin, Joseph E. “The Changing Role of the Securities Analysts in Initial Public Offerings”, Insights, Aug. 1994.Myer, Desiree de“Show and Tell for Investors Smart Bus. from ZDWire”, Jan. 15, 2001, in 2001 WL 7487997.Nagy, Donna M. “Reframing the Misappropriation Theory of Insider Trading Liability: A Post-O’Hagan Suggestion”, 59 Ohio St. L. J. 1223 (1998).Nagy, Donna M. “The Possession vs. Use” Debate in Context of Securities Trading by Traditional Insiders: Why Silence Can Never Be Golden”, 67 U. Cin. L. Rev. 1129 (1999).Phillips, Richard M. & Nojeim, Gregory T. “Disclosures to Securities Analysts: The Drafty Exposure of the Open-Door Policy”, Prentice Hall L. & Bus. Insights, May 1990.Pitt, Harvey L. & Groskaufmanis, Karl A. “A Tale of Two Instruments: Insider Trading in Non-equity Securities”, 49 Bus. Law. 187 (Nov. 1993).Radin, Stephen A. “Selective Disclosure after the SEC’s Regulation”, N.Y.L.J., Aug. 31, 2000.Ramirez, Steven A. & Gilbert, Christopher M. “The Misappropriation Theory of Insider Trading Under United States v. O’Hagan: Why Its Bark Is Worse than Its Bite”, 26 S.E.C. Regulation L. J. 162 (1998).Richards, Clay“Selective Disclosure: ‘A Fencing Match Conducted on A Tightrope’ and Regulation FD─The SEC’s Latest Attempt to ‘Electrify the Tightrope’”, 70 Miss. L. J. 417 (2000).Schizer, David M. “Benign Restraint: The SEC''''s Regulation of Execution Systems”, 101 Yale L.J. 1551 (1992).Seligman, Joel “The Reformulation of Federal Securities Law Concerning Nonpublic Information”, 73 Geo. L.J. 1083 (1985). Shin, Jhinyoung “The Optimal Regulation of Insider Trading”, 5 J. Fin. Intermediation 49 (1996).Steinberg, Marc I. “Insider Trading, Selective Disclosure, and Prompt Disclosure: A Comparative Analysis”, 22 U. Pa. J. Int''''l Econ. L. 635 (2001).Stout, Lynn A. “The Unimportance of Being Efficient: An Economic Analysis of Stock Market Pricing and Securities Regulation” 87 Mich. L. Rev. 613 (1988).Thompson, Jr., Louis M. “Executive Alert, Guidance for Compliance with Regulation Fair Disclosure”,Nat’l Investor Rel. Inst., Oct. 11, 2000.Wang, William K.S.“Reuschlein Lecture: Stock Market Insider Trading: Victims, Violators Remedies- Including an Analogy To Fraud in the Sale of a Used Car with a Generic Defect”, 45 Vill. L. Rev. 27. (2000).Wang, William K.S. “Trading on Material Nonpublic Information on Impersonal Stock Markets: Who Is Harmed and Who Can Sue Whom Under S.E.C. Rule 10b-5?”, 54 S. Cal. L. Rev. 1217 (1981).Witmer, Rachel “Lawyer Suggests Effects Regulation FD Might Have on Media”, 32 Sec. Reg. & L. Rep. (BNA) 1485 (Oct. 30, 2000).Wukkuan H., Beaverm, Eger, Carol, Ryan, Stephen and Wolfson, Mark “Financial Reporting, Supplemental Disclosures and Bank Share Prices“, Journal of Accounting Research Vol. 27 No.2, Autumn 1989.三、 報章雜誌Clifford, Lee “Less-Than-Golden Rule”, Fortune, Nov. 13, 2000.Kitslaar, Elizabeth “Regulation FD: Practical Implications and Recommendations”, Andrews S.E.C. Litig. & Reg. Rep., Nov. 8, 2000.Oberbeck, Steven “S.E.C. Ruling on Information Disclosure to Take Effect Soon”, Salt Lake Trib., Sept. 9 2000.Olson , John F. “Letter From the Editors: Still Fencing on a Tightrope”, 4 No.5 Wallstreetlawyer.com: Sec. Elec. Age 2, Oct. 2000.Rosen, Ellen L. “S.E.C. Rule a Boon for Lawyers”, Daily Rep. (Fulton County), Aug. 30, 2000.Young, David “Web Meetings: Bell & Howell Tries E-mail”, Chi. Tri., June 10, 1996.四、 判決資料Alfus v. Pyramid Technology Corp., 764 F. Supp. 598, 608 (N.D. Cal. 1991).Backman v. Polaroid Corp., 910 F.2d 10 (1st Cir, 1990).Basic Inc. v. Levinson, 485 U.S. 224 n.17 (1988).Central Bank of Denver N.A. v. First Bank of Denver N.A., 511 U.S. 164 (1994).Chiarella v. United States, 445 U.S. 222 (1980).Dirks v. S.E.C., 463 U.S. 646 (1983).Elkind v. Liggett & Myers, Inc., 635 F.2d 156 (2d Cir. 1980).Glazer v. Formica Corp., 964 F.2d 149 (2d Cir. 1992).Good v. Zenith Electronics Corp., 751 F. Supp. 1320 (N.D. Ill. 1990).Hollinger v. Titan Capital Corp., 914 F.2d 1564 (9th Cir. 1990).In re Abbott Laboratories S.E.C. Litig., 813 F. Supp. 1315 (N.D. Ill. 1992).In re Caere Corp. S.E.C. Litig., 837 F. Supp. 1054 n.4 (N D. Cal. 1993).In re Jenny Craig S.E.C. Litig., [1992-1993 Transfer Binder] Fed. S.E.C. L. Rep. (CCH) P 97,337 (Dec. 3, 1992).In re Wells Fargo S.E.C. Litig., 12 F.3d 922 n.6 (9th Cir. 1993).In re Worlds of Wonder, 814 F. Supp. 850 (1993).In re Raymond L. Dirks, 21 S.E.C. Docket 1401 (1981).In re Time Warner Inc. S.E.C. Litig., 9 F.3d 259 (2d Cir. 1993).Raab v. General Physics Corp., 4 F.3d 286 (4th Cir. 1993).Santa Fe Industry, Inc. v. Green, 430 U.S. 462 (1977).Schneider v. Apple Computer, Inc., 496 U.S. 943 (1990).S.E.C. v. Bausch & Lomb, Inc., 420 F. Supp. 1226 (S.D.N.Y 1976).S.E.C. v. Gaspar, No. 83 Civ. 3037, 1985 U.S. Dist. Lexis 20698 (S.D.N.Y. Apr. 16, 1985).SEC v. Herman & MacLean, 640 F.2d 534, 543 (5th Cir. 1981).S.E.C. v. Stevens, 48 S.E.C. Docket 739 (1991).S.E.C. v. Stevens, Release No. 12813, No. 91 Civ. 1869 S.E.C. Lexis 451 (S.D.N.Y. Mar. 19, 1991).S.E.C. v. Texas Gulf Sulphur Co., 401 F.2d 833 (2d Cir. 1968) (en banc).Santa Fe Industries, Inc. v. Green, 430 U.S. 462 (1977).TSC Indus., Inc. v. Northway, Inc., 426 U.S. 438, 449 (1976).United States v. Chestman, 947 F.2d 551 (2d Cir. 1991) (en banc).United States v. Chiarella, 588 F.2d 1358, 1365 (2d Cir. 1978), rev''''d, 445 U.S. 222 (1980).United States v. O’Hagan, 521 U.S. 642 (1997).五、 其他Levitt, ArthurConcept Release on Exchange Regulation and Foreign Market Access to the United States, Opening Statement at the Open Meeting of the SEC (May 23, 1997), available at: http://www.sec.gov/news/speeches/spch161.txt, visited on Nov. 25, 2000."Management''''s Discussion and Analysis of Financial Condition and Results of Operations: Certain Investment Company Disclosure", 1934 Act Release No. 33-6835, 7 Fed. S.E.C.. L. Rep. (CCH) P 73,193 at 62,842 (June 7, 1989).Press Release, NYSE, Media Statement: NYSE-SEC Settlement (June 29, 1999), available at: http://www.nyse.com/press/NT0000A74E.html, visited on Nov. 25, 2000.Private Securities Litigation Reform Act of 1995, Pub. L. No. 104-67, 109 Stat. 737 (1995).Proposing Release, 64 Fed. Reg. 72,590, 72,592 (proposed Dec. 28, 1999), the SEC referred to Richard Frankel et al., An Empirical Examination of Conference Calls as a Voluntary Disclosure Medium, 37 J. Acct. 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