中文部份
1.王元章，1999，股權結構投資與公司價值之關係—以台灣上市公司為例，國立中正大學財務金融研究所碩士論文。
2.王玉珍，2002，股權結構、董事會組成、資本結構與企業績效關係之研究，國立中央大學企業管理研究所碩士論文。3.王怡人，1996，企業特性研究發展與經營績效關係之研究—以資訊、電子、電機產業為例，國立台灣大學商學研究所碩士論文。4.呂尚餘，2003，行銷及研發投入對經營績效與企業價值之關聯性—以台灣生技製藥產業為例，國立台灣大學會計研究所碩士論文。5.沈立平，2003，台灣上市公司股權結構財務決策與公司價值之關聯性研究，國立中正大學會計研究所碩士論文。6.林穎芬，1999，台灣上市公司控管機制之研究—探討家族與非家族企業高階主管薪酬與離職的控管效果，國立中山大學企業管理學系研究所博士論文。7.邱炳乾，1997，公司所有權結構資本結構與投資計劃之關係探討，國立中山大學財務管理研究所碩士論文。8.邱仕敏，1997，總體經濟與財務指標於投資台灣股市之應用，國立台灣大學財務金融研究所碩士論文。9.邱皓政，2004，結構方程模式：LISREL的理論、技術與運用，雙葉書廊有限公司。
10.俞海琴、周本鄂，1994，台灣地區上市公司董監事、關係人持股比率和公司托賓Q關係之研究，管理評論，第13卷第1期，頁79-98。11.施淑月，2002，我國電子產業之創新與經理人薪酬關聯性之實證研究，國立中正大學會計學研究所碩士論文。12.徐欣怡，2003，股權結構、高階主管薪酬與公司價值之研究，國立中央大學企業管理研究所碩士論文。13.張智怡，2001，公司成長機會、高階經理人獎酬與盈餘管理之關聯性研究，國立政治大學會計研究所碩士論文。14.許戎，2002，研究發展廣告支出與企業經營績效關聯性之研究，國立政治大學會計學研究所碩士論文。
15.許崇禮，2001，公司投資、公司價值與高階主管獎酬關聯性研究－以美國公司為例，國立中正大學會計學研究所碩士論文。16.陳宏姿，2001，董監事結構與企業經營績效關聯之研究，國立政治大學會計學研究所碩士論文。17.陳柏彰，2002，創新發明能力與企業生產力以及企業價值之關聯性研究—以台灣之資訊電子業為例，國立台灣大學會計研究所碩士論文。18.傅鍾仁、歐進士、張寶光，2002，我國企業經營者酬勞與績效指標之關聯性，管理學報，第9卷第6期，頁1073-1096。19.曾玉潔，2000，我國高階主管薪酬決定因素之實證研究，國立中正大學會計學研究所碩士論文。20.辜秋屏，1997，高階主管酬勞與公司經營績效之實證研究，國立台灣大學會計研究所碩士論文。21.黃雅苓，1999，研究發展支出與經營績效關係及其費用化之探討—以台灣上市公司之電子業與非電子業為例，國立政治大學會計研究所碩士論文。22.楊文禎，2004，台灣企業購併環境、企業特性與購併綜效關聯性之研究，私立淡江大學會計學系研究所碩士論文。23.楊忠城、游淑禎、傅鍾仁，2001，研究發展對台灣高科技產業經營績效之影響，科技管理學刊，第6卷第2期，頁55-69。
24.葉銀華、邱顯比，1986，資本結構、股權結構與公司價值關聯性之實證研究：代理成本理論，台大管理論叢，第七卷第二期，頁57-90。
25.熊大中，2000，我國企業財務危機與董監股權質押關聯性之研究，國立成功大學會計學研究所碩士論文。26.劉兆宸，2003，研究發展支出與高階主管薪酬關係之研究—以台灣上市公司為例，國立中正大學會計與資訊科技研究所碩士論文。27.歐怡岑，2001，高階主管薪酬、公司投資與公司價值關係之研究—以台灣上市公司為例，國立中正大學會計研究所碩士論文。28.歐進士，1998，我國企業研究發展與經營績效關聯之實證研究，中山管理評論，第6期第2卷，頁357-386。29.鄭丁旺，1997，無形資產，中級會計學上冊，第六版，頁470-471。
30.蕭弘毅，1994，高階主管薪酬計劃與企業營運績效關係之研究，私立東吳大學商學院管理學研究所碩士論文英文部份
1.Agrawal A. and G. N. Mandelker，1987，”Managerial incentive and corporate incentive and financial decision.”，Journal of Finance 42(September)：P823-837
2.Agrawal, A., and C. Knoeber， 1996，“Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders.”，Journal of Financial and Quantitative Analysis, Vol.31：P377-397
3.Agrawal, N., ，1981，,”Determinants of Executive Compensation.”，Industrial Relations 20 (Winter)：P36-46
4.Baber, W. B., S. N. Janakiraman, and S. H. Kang，1996，”Investment opportunities and the structure of executive compensation.”，Journal of Accounting and Economics 21 (Jun.)：P297-318
5.Bagozzi,R.P.，(1988)，”Causal Models in Marking”，New York：Wiley.
6.Balkin, D.B., G.D. Markman, and L.R. Gomez-Mejia，2000，”Is CEO pay in High-technology firms related to innovation?” Acodemy of Management Journal 43(6)：P1118-1129
7.Bentler, P. M., & Bonett, D. G.，1980，”Significance Tests and Goodness of Fit in The Analysis of Covariance Structures.”，Psychological Bulletin,88：P588-606
8.Bentler, P.M. and Bonett, D.G.，1980，”Significance Test and Goodness of Fit on The Analysis of Covariance Structures”，Psychological Bulle
9.Berle, A. A., and G. C. Means，1932，”The Modern Corporate and Private Property”，New York：Macmillan.
10.Berle, A., and G. Means.，1932，”The Modern Corporation and Private Property McMillian.”，New York, N. Y.
11.Bizjak, J.M., J.A. Brickley, and J. L. Coles，1993，”Stock-based incentive compensation and investment behavior.” Journal of accounting and Economics 16(Jan./Apr./Jul.)：P349-376
12.Bosworth, D., and M. Rogers，2001，”Market value, R&D and intellectual property：An empirical analysis of large Australian firms.”，The Economic Record，Vol.77，No.239：P323-337
13.Chakraborty, A., & M. Kazarosian and E.A.Trahan，1999， ”Uncertainty in Executive Compensation and Capital Investment：A Panel Study.”，Financial Management 28 (Winter)：P126-139
14.Chan, L. K.C., J.Lakonishok and T. Sougiannis，2000，”The Stock market valuation of research and development expenditures.”，Working Paper University of Illinois at Urbana-Champaign.
15.Chan, S. H., J. D. Martin and J. W. Kensinger，1990，”Corporate Research and Development Expenditures and Share Value.” Journal of Financial Economics 26：P255-276
16.Chauvin, K.W.and M. Hirschey，1993，”Advertising，R&D Expenditures and the Market Value of the Firm.”，Financial Management(Winter)：P128-140
17.Chen C.R., W.Y. Gou; V. Mande，2002，”The Relation of Managerial Holdings With Tobin’s Q and R&D Expenditures：Evidence From Japanese Firms.”，Multinational Business Review(Spring),Vol. 10：P66-71
18.Cho, Myeong-Hyeon，1998，”Ownership Structure, Investment, and The Corporate Value：An Empirical Analysis.”，Journal of Financial Economics 47：P103-121
19.Chou, C.P., and P.M.,Bentler, & A.Satorra，1991，”Scaled Test Statistics and Robust Standard Errors for Non-normal Data in Covariance Structure Analysis：A Monte Carlo Study”，British Journal of Mathematical and Statistical Psychology,44：P347-357
20.Chung, K. H., and S. W. Pruitt.，1996，”Executive Ownership, Corporate Value, and Executive Compensation： A Unifying Framework.”，Journal of Banking & Finance 20：P1135-1159
21.Core,J.E.,R.W. Holthausen, and D. F. Larcker.，1999，”Corporate governance chief executive officer compensation, and firm performance.”，Journal of Financial Economics 51：P371-406.
22.Coughlan, A. T. and R. M. Schmidt.，1985，”Executive compensation, management turnover, and firm performance：an empirical investigation.”，Journal of Accounting and Economics 7 (April)：P43-66
23.Eng, L.L., and M. Shackell，2001，”The implications of long-term performance plans and institutional ownership for firms’ research and development (R&D) investments.”，Journal of Accounting, Auditing and Finance 16(Spring)：P689-731
24.Fama, E. and M. Jensen.，1983，”Separation of ownership and control.”，Journal of Law and Economics 26：P301-325
25.Fama, E. F., and M. H. Miller ，1972，”The Theory of Finance.”，Holt Rinehart and Winston， New York,.
26.FASB (Financial Accounting Standard Board)，1974，” Accounting for research and development cost.”，Statement of Financial Accounting Standard No.2
27.Feltham, G. A. and J.A. Ohlson，1995，”Valuation and Clean Surplus Accounting for Operation and Financial Activities”，Contemporary Accounting Research, Spring, Vol. 11, No.2，P689-731
28.Finkelstein, S. and D.C. Hambrick，1989，”Chief Executive Compensation：A synthesis and reconciliation.”，Strategic Management 9 (Journal)：P543-558
29.Gaver, J. J. and K. M. Gaver.，1993，”Additional evidence on the association between the inventment opportunity set and corporate financing. dividend and compensation policies.”，Journal of Accounting and Economics 16(January/April/July)：P125-160
30.Green, J., P.W.Stark, and M. Thomas，1996，” UK Evidence on The Market Valuation of Research and Development Expenditure.”Journal of Business Finance & Accounting 23：P191-216
31.Griffith J.M., L. Fogelberg, and H.S. Weeks，2002，“CEO Ownership, Corporate Control, and Bank Performance.”，Journal of Economics and Finance 26(2)：P170-183
32.Griliches, Z.，1981，”Market Value, R&D, and Patents.”，Economics Letters 7：P183-187
33.Hair, J.F., and R. E., Anderson R. L., Tatham and W.C. Black，1995， Multivariate Date Analysis (5ed)，New Jersey：Reentice Hall
34.Harley E R.,& R. A. Wiggins III，2002，”The interaction between R&D：Investment Decisions and Compensation Policy.”，Financial Management(Spring)，Vol.31：P05-29
35.Henderson, R.I.，1985，”Compensation Management：Rewarding performance,” 4th edition, Virginia, Prentice-Hall Company.
36.Hill, C. W.L. and P. Phan，1991，”CEO tenure as a determinant of CEO pay.”，Academic of Management Journal 34 (September)：P707-717
37.Hirschey, M., and J. Weygandt，1985，”Amortization Policy for Advertising and Research and Development Expenditures”，Journal of Accounting Research 23，P326-335
38.Hu, L., & Bentler, P. M.，1999，”Cutoff Criteria for Fit”， Covariance Structural Equation Modeling ，6(1)，P1-55
39.Hu, L.T., & Bentler, P.M.，1995，Evaluating Model Fit. In R H. Hoyle (Ed.), Structural Equation Modeling：P76-99，Thousand Oaks, CA：Sage
40.Jenkins, E. and R. E. Seiler，1990，”The impact of executive compensation schemes upon the level of discretionary expenditures and growth in stockholder wealth.”，Journal of Business Finance and Accounting 17(Autumn)：P585-592
41.Jensen, M.C., and W.H. Meckling，1976，”Theory of the firm managerial behavior-agency cost and ownership structure.”，Journal of Financial and Economics 3：P305-360
42.Joreskog & Sorbom，1988，Lisrel VIII：A Guide to the Program and Applications.，Scientific Software, Mooresville, IN.
43.Kerr, J., and R. A. Bettis.，1987，”Boards of directors, Top management compensation, and shareh.”，Academy of Management Journal 30 (December)：P645-664
44.Kline, R. B.，1998，”Principles and Practice of Structural Equation Modeling.”，New York：Guilford Press.
45.Kosnik, R.D. and K.L.Betterhansen，1992，”Agency Theory and the Motivational Effect of Management Compensation-An Experimental Contingency Study”，Group and Organization Management Vol. 17：P309-330
46.La Porta, R., F. Lopez-de-Silanes,A. Shleisfer, and R.W. Vishny，1999，”Corporate Ownership Around The World”，Journal of Finance 54，P471-517
47.Larcker,D.F.,，1983，”The Association between performance Plan Adoption and Corporate Capital Investment.”，Journal of Accounting and Economics：P3-30
48.Lev,B., and T. Sougiannis，1996，”The capitalization, Amortization and value Relevance of R&D”，Journal of Accounting and Economics 21：P107-138
49.Lewellen, W. G., Lorderer, and K. Martin，1987，”Executive Compensation Contracts and Executive Incentive Problems： An Empirical Analysis.”，Journal of Accounting and Economics 9：P287-310
50.Lindenberg, E., and S. Ross，1981，”Tobin’s Q Ratio and Industrual Organization”，Journal of Business, Vol. 54，P1-32
51.Matolcsy, Z.P.，2000，”Executive Cash Compensation and Corporate Performance During Different Economic Cycles.”，Contemporary Accounting Research Vol.17：P671-692
52.McConnell, J. J., and C. J. Muscarella，1985，”Corporate Capital Expenditure Decisions and the Market Value of the Firm.”，Journal of Financial Economics14：P399-422
53.McConnell, J. J., and H. Servaes，1990，”Additional Evidence on Equity Ownership and Corporate Value.”，Journal of Financial Economics 27：P595-612
54.McConnell, J. J., and H. Servaes，1995，”Equity ownership and the two faces of debt.”，Journal of Financial Economics Vol.39： P131-157
55.Megna, P., and M. Klock.，1993，”The impact of intangible capital on Tobin’s Q in the semiconductor industry.”，American Economic Review 83：P265-269
56.Morck, R., A. Shleisfer, and R. W. Vishny，1988，”Management Ownership and Market Valuation：An Empirical Analysis.” ，Journal of Financial Economics Vol.20：P293-315
57.Murphy, K., 1985，”Corporate performance and managerial remuneration：An empirical analysis.”，Journal of Accounting and Economics 7 (April)：P11-42
58.Myers, S. C.，1977，”Determinants of Corporate Borrowing.”，Journal of Financial Economics 5：P147-175
59.Nelson, R.R.，1982，”The Role of Knowledge in R&D Efficiency”，Quarterly Journal of Economics：P453-470
60.O’Reilly, C. A., B. G. Main, and G.S. Crystal，1988，“CEO Compensation as Tournament and Social Comparison：A Tale of Two Theories”，Administrative Science Quarterly, Vol.33：P257-274
61.Obeua S., Persons ，1999，”The Relationship Between Research & Development Expenditure and Executive Compensation in High-Technology Industries.”，Managerial Finance,Vol.25：P55-67
62.Pound, J.，1988，”Proxy Contests and The Efficiency of Shareholder Oversight”，Financial Management 17，P87-99
63.Simon, H. A.，1957，”The compensation of executives’.” Sociometry 20：P32-35
64.Smith, C. and R. Watts，1992，” The investment opportunity set and corporate financing, dividend, and compensation policies.” Journal of Financial Economics 32 (December)：P263-292
65.Szewczyk, S.H., G.P Tsetsekos, and Z. Zantout，1996，”The Valuation of corporate R&D expenditures Evidence from investment opportunities and free cash flow.”，Financial Management (Spring),Vol.25：P105-110
66.Tobin, J.，1969，”A General Equilibriumapproach to Monetary theory.”，Journal of Money, Credit and Banking：P15-29
67.Wahal S. and J.J. McConnell，2000，“Do Instititutional Investors Exacerbate Managerial Myopia.”，Journal of Corporate Finance 6：P307-329
68.West, S.G. and J.F. Finch & P.J. Curran，1995，”Structural Equation Models with Non-normal Variables：Problems and Remedies.” In R. H. Hoyle (Ed.)， Structural Equation Modeling，P56-75，Thousand Oaks, Ca：Sage
69.Williamson,O.E.，1983，”Organization Form, Residual Claimants and Corporate Control.”，Journal of Law and Economics 26：P351-366
70.Wulnsch, A，1992，”The Effect of Executive Compensation Policy On Long-Term Investment Expenditures of Large Corporations”，U.M.I.