一、中文部分
林嬌能,2000,國內報導負盈餘上市公司之評價,正修學報,第13期:169-171。林郁昕,2001,財務資訊與無形資產密集企業價值攸關性之探討,國立政治大學會計學系碩士論文。林凱鴻,2000,盈餘、帳面價值攸關性研究—考慮規模效果—,國立臺灣大學會計學系碩士論文。侯寶龍,2003,負盈餘公司之盈餘品質及資產品質對公司股價之影響,國立台北大學會計學系碩士論文。陳沂爭,2000,負盈餘公司評價之問題,私立輔仁大學會計學系碩士論文。游淑婷,2005,應計項目評價分析—區分正負盈餘樣本,國立中山大學財務管理學系碩士論文。張君玉,2002,負盈餘資訊內涵—以負盈餘持續性觀之,國立台北大學會計學系碩士論文。黃正誠,1998,負盈餘研究—以資訊觀點與衡量觀點分析,國立臺灣大學會計學系碩士論文。彭火樹,2005,股價與盈餘關係之研究:盈餘與帳面價值定式問題之再考量,會計評論,第40期(1月):70-90。楊淑萍,2001,企業財務健全度影響盈餘與帳面價值在評價模式中相對重要性之研究,國立成功大學會計學系碩士論文。楊婉菁,1998,以選擇賣權模式探討公司價值,國立中央大學財務管理研究所碩士論文。趙正源,2004,應計項目組成與股票報酬之關聯性,私立輔仁大學會計學系碩士論文。蘇俊誠,1995,全額交割股盈餘與股價關聯性之研究,國立台灣大學會計學系碩士論文。二、英文部分
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