一、西文部分
Atiase , R. K. 1985. Predisclosure Information, FirmCapitalization, and Security Price Behavior Around Earnings Announcements. Journal of Accounting Research23(Spring):21-36.
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Bernard, and D. J. Skinner. 1996. What motivates managers’ choice of discretionary accruals? Journal of Accounting and Economics 22(August-December):313-325.
Beaver, W., R. and D. Morse. 1980. The Information Content of Security Prices. Journal of Accounting and Economics 2:3-28.
Beaver, W., R. and S. Ryan.1987. The Information Content of Security Prices:A Second Look. Journal of Accounting and Economics 9:139-158.
Bowen, R.M., D. and L.A. Daley. 1987. The incremental information content of accrual versus cash flows. Accounting Review 62:723-747.
Brown, L. D., and M. S. Rozeff. 1979. Adaptive expectations, time-series models, and analyst forecast revision. Journal of Accounting Research 17 (Autumn):341-351.
Chaney, P. K., D.C. Jeter, and C.M. Lewis. 1996. The use of accruals in income smoothing:Permanent earnings hypothesis. Working paper(Vanderbilt University, Nashville, TN).
Collins, D., and S. P. Kothari. 1989. An analysis of intertemporal and cross-sectional determinants of earnings response coefficients. Journal of Accounting and Economics 11(July):143-181.
Collins, D. W., and P. Hribar. 2000a. Earnings-based and accrual-based market anomalies: One effect or two? Journal of Accounting and Economics 29(February):101-123.
DeAngelo, L. E. 1986. Accounting Numbers as Market Valuation
Substitutes: A Study of Management Buyouts of Public Stockholders. The Accounting Review 61(July):400-420.
DeAngelo, H., L. DeAngelo, and D.J. Skinner. 1994. Accounting Choice in Troubled Companies. Journal of Accounting and Economics 17(January):113-143.
Dechow, P.M., and R. G. Sloan. 1991. Executive incentives and the horizon problem:An empirical investigation. Journal of Accounting and Economics 14:51-89.
Dechow, P. 1994. Accounting earnings and cash flows as measures of firm performance:The role of accounting accruals. Journal of Accounting and Economics 18(July):3-42.
Dechow, R. Sloan, and A. Sweeney. 1995. Detecting earnings
management. The Accounting Review 70(April):193-225.
Dechow, Kothari, S. P., and R. Watts. 1998. The relation between earnings and cash flows. Journal of Accounting and Economics 25 (May):133-168.
DeFond, M. L., and J. Jiambalvo. 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting & Economics17 (January):145-176.
DeFond, M.L. and C.W. Park. 1997. Smoothing Income in Anticipation of Future Earnings. Journal of Accounting and Economics:115-139.
DeFond, M.L. and C.W. Park. 2001. The reversal of abnormal accruals and the marketvaluation of earnings surprises. The Accounting Review 79(July):375-404.
Easton, P., and M. Zmjewski. 1989. Cross-sectional variation in the stock market response to accounting earnings announcement. Journal of Accounting and Economics 11(July):117-141.
Fama, E. F., and K. R. French. 1992. The cross-section of expected stock returns. Journal of Finance 47:427-465.
Fox, Harland. 1980. Top executive bonus plans(The Conference Board.New York).
Foster, G., C. Olsen, and T. Shevlin. 1984. Earnings releases, anomalies,and the behavior of security returns. The Accounting Review 59(October):574-603.
Freeman, R., J. Ohlson, and S. Penman. 1982. Book rate-of-return and prediction of earnings change: An empirical investigation. Journal of Accounting Research 20(Autumn):3-42.
Hagerman, Robert L. and Mark E. Zmijewski. 1979. Some economic determinants of accounting policy choice. Journal of Accounting and Economics 1:141-162.
Hagerman, R., M. Zmijewski, and P.Shah. 1984. The association between the magnitude of quarterly earnings forecast errors and risk-adjusted stock return. Journal of Accounting Research:526-540.
Hand, J., 1989. Did firms undertake debt-equity swaps for an accounting paper profit or true financial gain? The Accounting Review 64:587-623.
Healy, P., and K. Robert. 1985. The Effect of Bonus Schemes on Accounting Decisions Comment. Journal of Accounting and Economics 7(April):85-112.
Healy, P.M. and K.G. Palepu. 1993. The effect of firms’ financial disclosure policies on stock prices. Accounting Horizons 7:1-11.
Healy, P. 1996. Discussion of a market-based evaluation of discretionary accruals models. Journal of Accounting Research34(Supplement):107-115.
Holthausen, R.W., 1990. Accounting method choice:opportunistic behavior, efficient contracting and information perspective. Journal of Accounting and Economics 12:207-218.
Hunt, A., S.E. Moyer, and T. Shevlin. 1995. Earnings smoothing and equity value. Working paper(University of Washington, Seattle, WA).
Jones, J. 1991. Earnings management during import relief investigations. Journal of Accounting Research29(Autumn):193-228.
Kormendi, R., and R. Lipe. 1987. Earnings innovations, earnings persistence and stock returns. Journal of Business 60(July):323-345.
LeRoy, S. and R. Porter. 1981. The present value relation:Tests based on implied variance bounds. Econometrica 49,no. 3:557-74.
Miller, M., and Modigliani, F. 1961. Dividend policy, growth and valuation of shares. Journal of Business 34, no. 4:411-33.
Mishkin, F. 1983. A rational expectations approach to macroeconometrics :Testing policy effectiveness and efficient-markets models. Chicago ,IL:University of Chicago Press.
Rangan, S. 1998. Earnings management and the performance of seasoned equity offerings. Journal of Financial Economics 50(October):101-122.
Shiller, R. J. 1981. Do stock price move too much to be justified by subsequent changes in dividends? American Economic Review 71, no. 2:421-36.
Sloan, R. G. 1996. Do stock prices fully reflect information in accruals and cash flows about future earnings?The Accounting Review71(July):289-316.
Subramanyam, K. R. 1996. The pricing of discretionary accruals. Journal of Accounting & Economics22(August-December):249-282.
Swamy, P., 1970. Efficient inference in a random coefficient regression model. Econometrica 38:311-323.
Teoh, S. II., I. Welch, and T. J. Wong. 1998a. Earnings management and the underperformance of seasoned equity offerings. Journal of Financial Economics 50(October):63-99.
Teoh, S. II., I. Welch, and T. J. Wong. 1998b. Earnings management and the long-run market performance of initial public offerings. Journal of Financial Economics 53(December):1935-1974.
Watts, R. L., and J. L. Zimmerman. 1978. Towards a Positive Theory of the Determination of Accounting Standards. The Accounting Review53:112
Watts, R. L., and J. L. Zimmerman. 1986. Positive Accounting Theory.Englewood Cliffs, NJ:Prentice Hall.
Williams, J. B. 1938. The Theory of investment value. Cambridge, Mass.:Harvard University Press.
Wilson, G., 1986. The relative information content of accruals and cash flows: Combined evidence at the earnings announcement and annual report date. Journal of Accounting Research Supplement 24:165-200.
Wilson, G., 1987.The incremental information content of the accrual and funds component of earnings after controlling for earnings. The Accounting Review:293-322.
Xie, H. 2001. The mispricing of abnormal accruals. The Accounting Review76(July):357-373.
二、中文部分
王正翔,2001,盈餘宣告前後未預期盈餘與股價報酬率的關聯性研究,私立東海大學企業管理研究所未出版碩士論文。李淑華,1993,公司規模對異常報酬及盈餘反應係數的影響,國立臺灣大學會計研究所未出版碩士論文。陳志愷,1992,盈餘反應係數探索性的研究-臺灣股票市場的實證分析,國立政治大學會計研究所未出版碩士論文。馮志卿,1998,營運活動現金流量、應計項目與業外損益的盈餘持續性及市場效率研究,國立臺灣大學會計研究所未出版碩士論文。劉賢修,1994,應計項目操縱對盈餘反應係數的實證研究,國立臺灣大學會計研究所未出版碩士論文。鄭慧文,1998,季盈餘宣告對股價的影響,私立中原大學會計研究所未出版碩士論文。鄭凌淇,1999,裁決性應計項目的資訊內涵,私立中原大學會計研究所未出版碩士論文。
蘇逸穎,1998,本期盈餘、預期未來盈餘和盈餘操縱的關聯性,國立臺灣大學會計研究所未出版碩士論文。