參考文獻
一、中文部分
1. 何里仁,民93,「公司治理之資訊透明度與績效評核關聯性之研究」,逢甲大學會計與財稅研究所碩士論文。2.呂宜峰,民93,「資訊揭露程度與公司特徵之關聯性研究-以國內IC相關產業為例」,中國文化大學會計研究所碩士論文。3.林宓穎,民91,「上市公司財務危機預警模式之研究」,國立政治大學財政研究所碩士論文。4.林嬋娟、洪櫻芬、薛敏正,民86,「財務困難公司盈餘管理實證研究」,管理學報,第14卷第1期,頁15-38。5.張明峰,民80,「股權結構對公司經營績效影響之研究」,國立政治大學企業管理研究所未出版碩士論文。6.張淑貞,民94,「資訊揭露評鑑系統與會計資訊價值攸關性之研究」,國立臺北大學國際財務金融碩士在職專班碩士論文。7.張瑞當、方俊儒,民95,「資訊揭露評鑑系統對企業盈餘管理行為之影響」,會計評論,第42期,頁1-22。8.陳依蘋,民91年,「透明度與企業價值」,會計研究月刊,第200期,頁48-54。9.陳肇榮,民72,「運用財務比率預測財務危機之實證研究」,國立政治大學企業管理研究所博士論文。10.黃文玲,民93,「公司特性與網站資訊透明度關聯性之研究」,國立台灣大學會計學研究所碩士論文。11.楊明璋,民92,「繼續經營不確定性企業的資訊揭露行為」,國防大學國防管理學院國防財務資源管理研究所碩士論文。12.楊棟樑,民93,「應用組合預測於信用風險之衡量」,國立政治大學企業管理研究所碩士論文。13.葉銀華,民94,蒸發的股王-領先發現地雷危機,商智文化。
14.葉銀華、李存修、柯承恩,民91,公司治理與評等系統,商智文化。
15.廖文鳳,民93,「公司治理與財務資訊品質之研究」,逢甲大學會計與財稅研究所碩士論文。16.廖彩梅,民92,「盈餘管理與財務困難預警關係之研究」,東吳大學會計學系研究所碩士論文。17.蔡其諭,民91,「揭露程度與負債資金成本之關係」,國立政治大學會計學系研究所碩士論文。18.鄭惠之,民91,「企業如何提昇透明度與企業價值」研討會報導,會計研究月刊,第203期,頁97-103。
19.鄭寶琳,民93,「以選擇權理論法模型及Z-Score Model檢視博達公司違約事件」,國立政治大學經營管理碩士學程金融組。20.薛敏正、林嬋娟,民93,「盈餘管理偵測模式比較研究:以國內財務困難公司為例」,中華會計學刊,第5卷第1期,頁105-130。
二、英文部分
1.Altman, E. I., 1968, “Financial ratios, discriminant analysis and the prediction of corporate bankruptcy,” Journal of Finance 23:589-609.
2.Beaver W. H., 1966, “Financial ratios as predictors of failure,” Journal of Accounting Research 4:71-111.
3.Bushman, R. M. and A. J. Smith, 2001, “Financial accounting information and corporate governance,” Journal of Accounting and Economics 32:237-333.
4.Clarkson, P., J. Guedes, and R. Thompson., 1996, “On the diversification, observability, and measurement of estimation risk,” Journal of Financial and Quantitative Analysis 31:69-84.
5.Cooke, T. E., 1991, “An assessment of voluntary disclosure in the annual reports of Japanese corporations,” The International Journal of Accounting 26:174-188.
6.Daily, C. M., and D. R. Dalton, 1994, “Corporate governance and the bankrupt firm:An empirical assessment,” Strategic Management Journal 15:643-654.
7.DeAngelo, H., L. DeAngelo, and D. J. Skinner, 1994, “Accounting choice in troubled companies,” Journal of Accounting and Economics 17:113-143.
8.DeAngelo, L. E., 1986, “Accounting numbers as market valuation substitutes:A study of management buyouts of public stockholders,” The Accounting Review 61:400-420.
9.Diamond, D. W., 1985, “Optimal release of information by firms,” Journal of Finance 40:1071-1094.
10.Elliott, R. K., and P. D. Jacobson, 1994, “Costs and benefits of business information disclosure,” Accounting Horizons 8:80-96.
11.Eng, L.L., and Y. T. Mak, 2003, “Corporate governance and voluntary disclosure,” Journal of Accounting and Public Policy 22:325-345.
12.Fama, E. F. and A. B. Laffer, 1971, “Information and capital markets,” Journal of Business 44:289-298.
13.Firth, M., 1979, “The impact of size, stock market listing, and auditors on voluntary disclosure in corporate annual reports,” Accounting and Business Research 9:273-280.
14.Gilson, S. C., K. John, and L. H. P. Lang, 1990, “Troubled debt restructurings:An empirical study of private reorganization of firms in default,” Journal of Financial Economics 27:315-353.
15.Healy P. M., and K. G. Palepu, 1993, “The effect of firms’ financial disclosure strategies on stock prices,” Accounting Horizon 7:1-11.
16.Healy, P. M., 1985, “The effect of bonus schemes on accounting decisions,” Journal of Accounting and Economics 7:85-107.
17.Jensen, M. C. and W. H. Meckling, 1976, “Theory of the firm:managerial behavior, agency costs and ownership structure,” Journal of Financial Economics 3:305-360.
18.Jensen, M. C., 1993, “The modern industrial revolution, exit, and the failure of internal control systems,” The Journal of Finance 48:831-880.
19.Lori, Holder-Webb, 2003, “Strategic use of disclosure policy in distressed firms,” Working paper, University of Wisconsin-Madison.
20.Miller, G. S., 2002, “Earnings performance and discretionary disclosure,” Journal of Accounting Research 40:173-204.
21.Morck, R., A. Shleifer, and R. W. Vishny, 1988, “Management ownership and market valuation:An empirical analysis,” Journal of Financial Economics 20:293-315.
22.Odom, M. D. and R. Sharda, 1990, “A neural network model for bankruptcy prediction,” IEEE INNS International Joint Conference on Neural Networks 2:163-168.
23.Ohlson, J. A., 1980, “Financial ratios and the probabilistic prediction of bankruptcy,” Journal of Accounting Research 18:109-131.
24.Spence, M., 1973, “Job market signaling,” Quarterly Journal of Economics 87:355-374.
25.Sunder, S., 1997, Theory of accounting and control, International Thomson Publishing.
26.Zahra, S. A., and J. A. Pearce, 1989, “Boards of directors and corporate financial performance:A review and integrative model,” Journal of Management 15:291-334.
27.Zmijewski, M. E., 1984, “Methodological issues Related to the estimation of financial distress prediction models,” Journal of Accounting Research 22:59-82.
三、網站資料
1. Standard & Poor’s,網站http://www.standardpoor.com。
2. Credit Lyonnais Securities Asia,網站https://www.clsa.com。
3. 亞洲公司治理協會,網站http://www.acga-asia.org。
4. 證券暨期貨市場發展基金會,網站http://www.sfi.org.tw。
5. 環境資訊中心,網站http://e-info.org.tw/node/3648
6. 證券投資人及期貨交易人保護中心,網站http://www.sfipc.org.tw/main.asp。