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4.吳壽山、蕭子誼、林昱成,2003,運用橫斷面二階段迴歸檢定企業盈餘管理有效力之實證研究,證券市場發展,第十五卷,第三期:105-136。5.苗坤齡,1998,勞動與資本生產力之互動關係及其成長因素,中國統計通訊,第十卷,第七期:20-26。6.陳育成、薛健宏,2002,我國產業風險乘數因子抵換關係之實證研究,台灣管理學刊,第二卷,第二期:51-76。
7.陳坤盛、洪水祥、林中村,2004,以六標準差的手法構建110報案快速回應系統,勤益技術學院生產系統工程與管理研究所碩士班。8.姜家訓、楊雅雯,2005,會計師事務所之產業專精及查核年資與盈餘品質之關係,當代會計,第六卷,第一期:23-60。9.許仁綜,2000,盈餘品質、股利改變與分析預測之關連性研究-以台灣股票市場為例,靜宜大學企業管理研究所碩士論文。10.張溫波,1995,工資、生產力與經濟成長,自由中國之工業,84:5:9-18。11.簡金成、王明隆、黃信諭,2000,新上市公司盈餘品質對股票價格之影響,亞太管理評論,第五卷,第四期:403-422。12.劉建良,1996,電子業上市公司資金成本之研究,交通大學餐管理科學系碩士論文。13.劉博文,1996,盈餘品質分析法:台灣股票市場之驗證,政治大學會計研究究碩士論文。14.鄭丁旺 著,2001,「中級會計學九版上冊」,台北:鄭丁旺出版。
15.蔡柳卿、許敏政,2004,分析師預測與審計意見是否反映應計項目對盈餘品質之影響?,管理會計,第67期:1-14。16.謝招作,1977,資本密集與勞務密集,中國經濟評論,第六十三期:20-25。二、英文文獻
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