跳到主要內容

臺灣博碩士論文加值系統

(44.210.85.190) 您好!臺灣時間:2022/12/10 14:08
字體大小: 字級放大   字級縮小   預設字形  
回查詢結果 :::

詳目顯示

我願授權國圖
: 
twitterline
研究生:黃素慧
研究生(外文):Su-Hui Huang
論文名稱:台灣資訊揭露評鑑制度對投資者的影響
論文名稱(外文):Impact of Information Disclosure and Transparency Rankings System (IDTRS) on Investors in Taiwan
指導教授:傅鍾仁傅鍾仁引用關係張福星張福星引用關係
指導教授(外文):Chung-Jen FuFu-Hsing Chang
學位類別:博士
校院名稱:國立雲林科技大學
系所名稱:管理研究所博士班
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2007
畢業學年度:95
語文別:英文
論文頁數:95
中文關鍵詞:資訊揭露台灣資訊揭露評鑑系統公司特性
外文關鍵詞:IDTRSCorporate characteristicInformation disclosure
相關次數:
  • 被引用被引用:3
  • 點閱點閱:229
  • 評分評分:
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:1
我國證券暨期貨交易委員會自民國92年開始執行資訊揭露評鑑制度,至今已執行四年,我國已上市、上櫃公司為其評鑑對象。本篇研究以我國第一屆及第二屆接受評鑑之上市公司為對象,探討此制度之評鑑結果是否具有增額資訊內涵;並探討公司特性與公司資訊揭露程度間是否具有特定關係。本篇研究結果顯示當資訊揭露評鑑結果公佈後,如有壞消息發佈,則相較於資訊透明度較高的公司,資訊透明度較低的公司會有顯著較低的累積異常報酬;且發現資金成本、公司治理及公司規模等特性與公司資訊揭露程度有顯著正向相關,而股東權益報酬率及信用風險則與公司資訊揭露程度有負向相關,支持本研究之論點。
本篇研究貢獻在於驗證了資訊揭露評鑑制度對於投資者存有影響,具有增額資訊內涵,如此評鑑結果具有增額資訊內涵,則能增加投資者的信心,影響投資者之投資決策,進而影響公司價值;且考量並非所有投資者均為專家下,本研究以公司必須公開之資訊為公司特性之選擇基礎下,取得公司特性與公司資訊揭露程度間具有特定關係之證據,可幫助投資者藉由已公開之公司特性來初步判斷該公司之資訊揭露程度,作為投資決策之參考。
The Securities and Futures Institute launched the “Information Disclosure and Transparency Rankings System (IDTRS)” to evaluate the level of transparency for all publicly-traded companies in Taiwan. The IDTRS has been implemented for four years. To date TESC/GTSM-listed companies are covered by IDTRS.
There are two purposes in this study. First, it attempts to verify whether there exists the benefit of IDTRS for companies. It is important whether investors will have confidence in the IDTRS. If investors believe in the IDTRS, it means that the IDTRS can provide incremental information content of information transparency, enhance the investors’ confidence, and increase corporate value. Second, this study assesses the relations between company attributes and the level of information disclosure. If company attributes show a particular relationship with information transparency, investors can determine the level of information transparency appropriate for a particular company by assessing its company attributes, and then make investment decisions.
This study selects TSEC-listed companies are covered by the ranking in 2003 and 2004 as the samples. We adopt the event study analysis and linear regressions to examine the impact of the IDTRS in Taiwan stock market for the first purpose, adopts t-test to demonstrate that there exist significant differences of company attributes between the more transparent companies and the less transparent ones. We also employ the binary logit models to explore the relationship between company attributes and the degree of information transparency for the second purpose.
The results suggest that ranking results by the IDTRS will affect the market reaction as a significant event happened. While a company improves its transparency which is beneficial, the evidences support that the IDTRS and the first ranking results truly have attracted the market attention. Between the more transparent companies and the less transparent ones really have different company attributes. In addition, this study provides the evidences to support that certain company attributes will influence management’s decisions on how much information to disclose. Cost of capital, corporate governance and company scale have significant positive impact on corporate disclosure but ROE and credit risk have significant negative relationships with the level of information transparency. This study demonstrates that the IDTRS and the ranking results will provide information concerning information transparency, thus increasing the company’s value.
摘要………….……….…….….………….……….……..….…………….….…. ⅰ
ABSTRACT…………………………………………………….……………….. ⅱ
致謝………….……….…….….………….……….……..….…….……….….…. ⅳ
TABLE OF CONTENTS…………………………………………..……………. ⅴ
TABLE OF FIGURES……………….……………….…………………………. ⅷ
TABLE OF TABLES…………………..………………………………………… ⅸ
CHAPTER 1 INTRODUCTION……………………………………………. 1
1.1 Background and Motivation…………………………………………… 1
1.1.1 Information Asymmetry……………………………………………. 3
1.1.2 Information Disclosure and Transparency………………………… 5
1.2 Purposes of Study………….….….……….……….……….………….. 7
1.3 Research Methodology…….……………….….………………..……... 9
1.4 Structure of Study…………………………………………….……….. 10
CHAPTER 2 IDTRS IN TAIWAN………………………………………….. 11
2.1 Corporate Governance Best-Practice Principles (CGBPP)……………. 11
2.2 IDTRS in Taiwan………………………………………………………. 13
2.3 Full-Year Ranking Results of 2003 and 2004…………….….…….….. 14
CHAPTER 3 LITERATURE REVIEW AND HYPOTHESES…………… 16
3.1 Value Added of IDTRS Adoption ~ Events……………………………. 16
3.1.1 Literature Review………………………………………………….. 16
3.1.2 Model of Value Added of IDTRS………………….…………………. 18
3.1.3 Model of Risk Premium…………….….….………..….….…..….… 21
3.1.4 Hypotheses….………………………………………………….…… 23
3.2 Relations between Company Attributes and Information Transparency………………….………………………………………... 24
3.2.1 Cost of Capital……….. …………………………………………... 25
3.2.2 Return on Stockholders’ Equity……………….…………………… 31
3.2.3 Risk………………………………………………………………… 32
3.2.4 Ownership Structure………………………………………………. 33
3.2.5 Corporate Governance……………………….….……….……….. 35
3.2.6 Firm Size…………………………………………………………... 37
CHAPTER 4 SAMPLE SELECTION AND RESEARCH DESIGN……... 40
4.1 Event Study Analysis………………………………………………….. 41
4.1.1 Sample Selection and Research Design…………………………… 41
4.1.2 Two Events Adoption…………………………………………….. 43
4.1.2.1 May 10, 2004 The First Ranking Results Released ~ for H1-1 43
4.1.2.2 June 15, 2004 Procomp Event ~ for H1-1……………………… 44
4.2 Relations between Returns and Information Transparency ~ for H1-2………………….……………..……………………..…………… 46
4.3 Relations between Company Attributes and Information Transparency ~ for H2….………….………..….…….……….…….….…….………… 48
4.3.1 Sample Selection and Data Collection…………………………….. 48
4.3.2 Methodology……………………………………………………….. 45
CHAPTER 5 RESULTS……………………………………………………... 52
5.1 Analysis for Composition of Samples………………….…..……. …… 52
5.2 Results of Relations between Returns and Information Transparency ~for H1-1 & H1-2……………….….….….…………………………... 54
5.3 Results of Relations between Company Attributes and Information Transparency.…..…..….….….…..….….…..……………………….…. 56
5.3.1 Basic Statistics of Company Attributes….….…..…………….…..... 56
5.3.2 Multicollinearity Problem….….…..…………….….…..……….…. 58
5.3.3 Regression Analysis for Relations between Company Attributes and Information Transparency ~ for H2.….…..…………….….…..…… 60
5.4 Checks for Robustness………………………………………………… 66
CHAPTER 6 CONCLUSIONS……………………………………………… 71
REFERENCES…………………………………………………………………. 74
簡歷………….……….…….….………….……….……..….…………….….…. 83
1.Aboody, D., and B. Lev, 1998, “The Value Relevance of Intangibles: The Case of Software Capitalization”, Journal of Accounting Research, 36(Supplement), pp.161-189.
2.Ahmed K., and J. K. Courtis, 1999, “Associations between Corporate Characteristics and Disclosure Levels in Annual Reports: A Meta-Analysis”. The British Accounting Review, 31(1), pp.35-61.
3.Akerlof, G. A., 1970, “The Market for ''Lemons'': Quality Uncertainty and the Market Mechanism", The Quarterly Journal of Economics, MIT Press, 84(3), pp.488-500.
4.Almazan, A., J. Suarez, and S. Titman, 2004, “Stakeholders, Transparency and Capital Structure”, NBER Working paper, No. wp2004_0401.
5.Amihud, Y., and H. Mendelson, 1986, “Asset Pricing and Bid-Ask Spread”, Journal of Financial Economics, 17(2), pp.223-249.
6.Ang, J. S., and Y. Ma, 1999, “Transparency in Chinese Stocks: A Study of Earnings Forecasts by Professional Analysts”, Pacific-Basin Finance Journal, 7(2), pp.129-155.
7.Arcay, M. R.B., and M. F.M.V. Vázquez, 2005, “Corporate Characteristics, Governance Rules and the Extent of Voluntary Disclosure in Spain”, Advances in Accounting, 21, pp.299-331.
8.Ashbaugh, H.S., D.W. Collins, and R. Lafond, 2006, “The Effects of Corporate Governance on Firms’ Credit Ratings”, Journal of Accounting and Economics, 42(1-2), pp.203-243.
9.Barry, C. B., C. J. Muscarella, J. W. Peavy, and M. R. Vetsupens, 1990, “The Role of Venture Capital in the Creation of Public Companies: Evidence from the Going-Public Process”, Journal of Financial Economics, 27(2), pp.447-471.
10.Beasley, M., 1996, “An Empirical Investigation of the Relation between Board of Director Composition and Financial Statement Fraud”, Accounting Review, 71(4), pp.443-460.
11.Belsley. D. A., E. Kuh, and R. E. Welsch, 1980, Regression Diagnostics. Identifying Influential Data and Sources of Collinearity, New York: John Wiley & Sons.
12.Bessembinder, H., W. Maxwell, and K. Venkataraman, 2006, “Market Transparency, Liquidity Externalities, and Institutional Trading Costs in Corporate Bonds”, Journal of Financial Economics, 82(2), pp.251-288.
13.Botosan, C., 1997, “Disclosure Level and the Cost of Equity Capital”, The Accounting Review, 72(3), pp.323-349.
14.Chang, R.D., and C.F. Fang, 2006, “Effects of the Information Disclosure and Evaluation System on Earnings Management”, The International Journal of Accounting Studies, 42(January), pp.1-22.
15.Chen, C. J.P., and B. Jaggi, 2000, “Association between Independent Non-Executive Directors, Family Control and Financial Disclosures in Hong Kong”, Journal of Accounting & Public Policy, 19(4/5), pp.285-310.
16.Chen, R .C.Y., C.Y. Chang, L.F. Wang, and W.C. Lee, 2005,”The Ohlson Valuation Framework and Value-Relevance of Corporate Governance: An Empirical Analysis of the Electronic Industry in Taiwan”, NTU Management Review, 15(2), pp.123-142.
17.Cherubini, U. and G. D. Lunga, 2001, “Liquidity and Credit Risk”, Applied Mathematical Finance, 8(2), pp.79-95.
18.Chiang, H.T. 2005, “An Empirical Study of Corporate Governance and Corporate Performance”, The Journal of American Academy of Business, Cambridge, 6(1), pp.95-101.
19.Chou, C.H., 2004, “The Influence of Information Ranking and Disclosure on Companies”, Economic Daily News, 7.
20.Coles, J., U. Loewenstein, and J. Suay, 1995, “On Equilibrium Pricing under Parameter Uncertainty”, Journal of Financial and Quantitative Analysis, 30(3), pp.347-364.
21.Cooke, T.E., 1991, “An Assessment of Voluntary Disclosure in the Annual Reports of Japanese Corporations”, The International Journal of Accounting, 26(3), pp.174-189.
22.Cotter, J.F., A. Shivdasani, and M. Zenner, 1997, “Do Independent Directors Enhance Target Shareholder Wealth during Tender Offers?”, Journal of Financial Economics, 43(2), pp.195-218.
23.Diamond, D.W., and R.E. Verrecchia, 1981, “Information Aggregation in a Noisy Rational Expectations Economy”, Journal of Financial Economics, 9(0),pp.221-235.
24.Diamond, D.W., and R.E. Verrecchia, 1991, “Disclosure, Liquidity, and the Cost of Capital”, Journal of Finance, 46(4), pp.1325-1359.
25.Easley, D., and M. O’Hara, 2004, “Information and the Cost of Capital”, Journal of Finance, 59 (4), pp.1553-1583.
26.Eisenhardt, K., 1985, “Control: Organizational and Economic Approaches”, Management Science, 31(2), pp.134-149.
27.El-Gazzar, S.M., 1998, “Predisclosure Information and Institutional Ownership: A Cross-Sectional Examination of Market Revaluations during Earnings Announcement Periods”, The Accounting Review, 73 (1), pp.119-129.
28.Eng, L.L. and Y.T. Mak, 2003, “Corporate Governance and Voluntary Disclosure”, Journal of Accounting and Public Policy, 22(4), pp.325–345.
29.Fama, E. and M. Jensen, 1983, “Separation of Ownership and Control”, Journal of Law and Economics, 26(2), pp.301-325.
30.Fan, J. P.H., and T.J. Wong, 2002, “Corporate Ownership Structure and the Informativeness of Accounting Earnings in East Asia”, Journal of Accounting and Economics, 33(3), pp.401–425.
31.Frankel, R., and X. Li, 2004, “Characteristics of a Firm’s Information Environment and the Information Asymmetry between Insiders and Outsiders”, Journal of Accounting and Economics, 37(2), pp.229–259.
32.Fu, C.J., 1997, “The Value of Auditing from the Risk Premium’s Perspective”, Chinese Finance Association Annual Conference 1997, pp. 249-270, Nantou, Taiwan, R.O.C.
33.Gentry, J.K., 2000, Reading Business Financial Statements- Use Data to Determine a Company''s Financial Health, Http:// www.facsnet.org / tools / biz_econ / covering_biz / part2.php3.
34.Gigler, F., and T. Hemmer, 2002, “Informational Costs and Benefits of Creating Separately Identifiable Operating Segments”, Journal of Accounting and Economics, 33(1), pp.69-90.
35.Glosten, L., and P. Milgrom, 1985, “Bid, Ask, and Transaction Prices in a Specialist Market with Heterogeneously Rents”, Journal of Financial Economics, 14(1), pp.71–100.
36.Graham, J. R., 2000, “How Big are the Tax Benefits of Debt?”, The Journal of Finance, 55(5), pp.901-1941.
37.Graham, J.R., C.R. Harvey, and S. Rajgopal, 2005, “The Economic Implications of Corporate Financial Reporting”, Journal of Accounting and Economics, 40(1-3), pp.3-73.
38.Gugler, K., and B. B. Yurtoglu, 2003, “Corporate Governance and Dividend Pay-Out Policy in Germany”, European Economic Review, 47(4), pp.731-758.
39.Hannes, S., 2004, “Comparisons among Firms: (When) Do They Justify Mandatory Fisclosure?”, Journal of Corporation Law, 29(4), pp.699-717.
40.Hirshleifer, J., and J.G. Riley, 1992, “The Analytics of Uncertainty and Information”, Cambridge, UK: Cambridge University Press.
41.Huang, J., 2004a, “FSC Punishes 12 Certified Accountants”, Taipei Times, Http:// www.taipeitimes.com/News/biz/archives/2004/12/17/2003215496
42.Huang, J., 2004b, “Finance Minister Blasts Procomp Boss”, Taipei Times, Http: // www.taipeitimes.com / News / biz / archives / 2004 / 06 / 19 / 2003175721.
43.Iatridis, G., 2006, “Accounting Disclosure and Firms'' Financial Attributes: Evidence from the UK Stock Market”, International Review of Financial Analysis, In Press, Corrected Proof, from ScienceDirect Database.
44.Jensen, M. C., and W. H. Meckling., 1976, “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure”, Journal of Financial Economics, 3(4), pp. 205–360.
45.Karim, A K M W., and J. U. Ahmed, 2005, “Determinants of IAS Disclosure Compliance in Emerging Economies: Evidence from Exchange-Listed Companies in Bangladesh”, Working Paper, No.21, Victoria University of Wellington, New Zealand.
46.Kim, O., and R.E. Verrecchia, 1991a, “Trading Volume and Price Reactions to Public Announcements”, Journal of Accounting Research, 29(2), pp.302-321
47.Kim, O., and R.E. Verrecchia, 1991b, “Market Reaction to Anticipated Announcements”, Journal of Financial Economics, 30(2), pp.273–309.
48.Kim, O., and R.E. Verrecchia, 1994, “Market Liquidity and Volume around Earnings Announcements”, Journal of Accounting and Economics, 17(1), pp.41–67.
49.Klapper, L.F. and I. Love, 2004, “Corporate Governance, Investor Protection, and Performance in Emerging Markets”, Journal of Corporate Finance, 10(5), pp.703-728.
50.Lang, M., and R. Lundholm, 1993, “Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures”, Journal of Accounting Research, 31(2), pp.246–271.
51.Lang, M., and R. Lundholm, 1996, “Disclosure Quality and Analyst Behavior”, The Accounting Review, 71(4), pp.467–492.
52.Law Source Retrieving System of Taiwan, R.O.C., 2003, “Corporate Governance Best-Practice Principles for TSECC/GTSM Listed Companies”, Http: // eng.selaw.com.tw / flawdat01.asp?LSID=FL020553.
53.Leuz, C., and R. Verrecchia, 2005, “Firms’ Capital Allocation Choices, Information Quality, and the Cost of Capital”, Working paper, The Wharton School, University of Pennsylvania, USA.
54.Lim, C.Y., H.H. Yeo, and C.S. Liu, 2003, “Information Asymmetry and Accounting Disclosures for Joint Ventures”, The International Journal of Accounting, 38(1), pp.23–39.
55.Lin, H.Y., C.C. Chou, and M. Koo, 2003, “The Value Added of XBRL: An Investor''s Perspective”, American Accounting Association, 2003 Annual Meeting, Hawaii, USA.
56.Lin, T. H., 1996, “The Certification Role of Large Block Shareholders in Initial Public Offerings. The case of venture capitalists”, Quarterly Journal of Business and Economics, 35(2), pp.55-64.
57.Luo, S., S.M. Courtenay, and M. Hossain, 2006, “The Effect of Voluntary Disclosure, Ownership Structure and Proprietary Cost on the Return–Future Earnings Relation”, Pacific-Basin Finance Journal, 14(5). 501-521
58.Mazumdar, S. C., and P. S engupta, 2005, “Disclosure and the Loan Spread on Private Debt”, Financial Analysts Journal, 61(3), pp.83-95.
59.McNichols, M., and B. Trueman, 1994, “Public Disclosure, Private Information Collection, and Short-Term Trading”, Journal of Accounting and Economics, 17(1-2), pp.69-94.
60.Meek, G. K., Roberts, C. B. and Gray, S. J., 1995, “Factor Influencing Voluntary Annual Report Disclosures by U.S., U.K. and Continental European Multinational Corporations”, Journal of International Business Studies, 26 (3), pp.555-572.
61.Megginson,W. L. and K. A. Weiss, 1991, “Venture Capitalists Certification in Initial Public Offerings”, Journal of Finance, 46(3),pp.879-903.
62.Mitton, T., 2002, “A Cross-Firm Analysis of the Impact of Corporate Governance on the East Asian Financial Crisis”, Journal of Financial Economics, 64(2), pp.215–241.
63.OASIS, 2002, “Pilot Nasdaq-Hosted Web Service Features XBRL Financial Data”, Http://xml.coverpages.org/ni2002-08-13-a.html
64.One Hundred Seventh Congress of the United States of America at the Second Session, 2002, An Act.
65.Owusu-Ansah, S., 1998, “The Impact of Corporate Attributes on the Extent of Mandatory Disclosure and Reporting by Listed Companies in Zimbabwe”, The International Journal of Accounting, 33(5), pp.605-631.
66.Reck, J. L., and E. R. Wilson, 2006, “Information Transparency and Pricing in the Municipal Bond Secondary Market”, Journal of Accounting and Public Policy, 25(1), pp.1-31.
67.Research Group of Corporate Governance Association, 2005, “Report on Project for Implementation of Corporate Governance Evaluation in Taiwan”, Securities and Futures Monthly, 23(12), pp.4-16.
68.Schadewitz, H.J., and D.R. Blevins, 1998, “Major Determinants of Interim Disclosures in an Emerging Market”, American Business Review, 16 (1), pp.41-55.
69.Schatzberg, J. D., and D. Weeks, 2004, “Security Choice, Information Effects and Firm Characteristics: A Factor Analytic Approach”, Journal of Business Finance and Accounting, 31(9/10), pp.1483-1503.
70.Securities and Futures Bureaus (SFB), 2004, “Introduction to the Financial Supervisory Commission”, Http://www.sfb.gov.tw/e-sfb/e-newsletters/200407/ 200407-003.doc.
71.Securities and Futures Institute (SFI), 2003, Annual Report 2003, Http: // www.sfi.org.tw / newsfi / about / 2003profile.pdf.
72.Securities and Futures Institute (SFI), 2004, “2003 Information Transparency and Disclosure Ranking Results in Taiwan”, Http://www.sfi.org.tw/EDIS/result92.asp.
73.Securities and Futures Institute (SFI), 2005, “2004 Information Transparency and Disclosure Ranking Results in Taiwan”, Http: // www.sfi.org.tw / English / 2004 RankingResults.pdf.
74.Securities and Futures Institute (SFI), 2006, “2005 Information Transparency and Disclosure Ranking Results in Taiwan”, Http: // www.sfi.org.tw / English / 2005RankingResults.pdf.
75.Sheu, D.F., and H.S. Lin, 2006,” A Study on the Information Transparency of the Involvements by Venture Capital—Case from Taiwan IT Industry”, The Journal of American Academy of Business, Cambridge, 10(1), pp.227-233.
76.Shyam-Sunder, L., and S.C. Myers, 1999, “Testing Static Tradeoff against Pecking Order Models of Capital Structure”, Journal of Financial Economics, 51(2), pp.219–244.
77.Spence, M., 1973, “Job market signaling”, Quarterly Journal of Economics, 87(3), 355- 379.
78.Taiwan Stock Exchange Corporation (TSEC), 2005, “Report on Project for Planning, Promotion and Implementation of Corporate Governance System in Taiwan”, CG Report in Taiwan, Http: // www.tse.com.tw / ch / listed / governance / ecg_a02.php.
79.U.S. Securities and Exchange Commission, 2004, “Sarbanes-Oxley Act of 2002”, Http: // www.sec.gov / about / laws.shtml.
80.Verrecchia, R., 1983, “Discretionary Disclosure”, Journal of Accounting and Economics, 5(3), pp.179-194.
81.Voulgaris, F., D. Asteriou, and G. Agiomirgianakis, 2004, “Size and Determinants of Capital Structure in the Greek Manufacturing Sector”, International Review of Applied Economics, 18(2), pp.247–262.
82.Wang, L., 2004a, “Yeh Rode Procomp Hype to Firm''s Fall”, Taipei Times, Http: // www.taipeitimes.com / News / biz / archives / 2004 / 06 / 28 / 2003176887.
83.Wang, L., 2004b, “Procomp Seeks Receivership after Disastrous Share Sale”, Taipei Times, Http:// www.taipeitimes.com / News / biz / archives / 2004 / 06 / 17 /2003175441.
84.Watts, R.L., and J.L. Zimmerman, 1986, Positive accounting theory, NJ: Prentice Hall.
85.Yu, F., 2005, “Accounting Transparency and the Term Structure of Credit Spreads”, Journal of Financial Economics, 75(1), pp.53-84.
86.Zhang, G., 2001, “Private Information Production, Public Disclosure, and the Cost of Capital: Theory and Implications”, Contemporary Accounting Research, 18(2), pp.363-384.
QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top
1. 倪曉建。「淺談海峽兩岸圖書資訊教育」。圖書與資訊學刊11期(民83年),頁40-45。
2. 倪波。「中國大陸圖書資訊學高層次人才培養」。資訊傳播與圖書館學4卷2期(民86年12月),頁19-26。
3. 林淑婷。「美國醫學圖書館專業館員之學校教育及繼續教育現況初探」。書府16期(民84年6月),頁49-59。
4. 來新夏、邵元溥。「中國的圖書館學情報學教育及其未來」。教育資料與圖書館學29卷2期(民80年12月),頁183-193。
5. 呂春嬌。「韓國圖書資訊學專業教育概述」。圖書資訊學刊16期(民90年11月),頁209-226。
6. 王梅玲。「廿一世紀圖書館與資訊服務新角色以及專業人員能力初探」。玄奘學報2期:社會科學專刊(民89年8月),頁193-230。
7. 張慧銖、邱子恆。「醫學圖書館員的繼續教育」。大學圖書館2卷2期(民87年4月),頁16-33。
8. 張慧銖。「二十一世紀醫學圖書館的發展」。國家圖書館館刊89年2期(民89年12月),頁79-86。
9. 張慧銖。「四十年來的醫學圖書館」。中國圖書館學會會報51期(民82年12月),頁73-82。
10. 張慧銖。「美國『醫學圖書館員之專業技能培養與資格鑑定計畫』簡介」。圖書與資訊學刊11期(民83年11月),頁8-15。
11. 程煥文。「80年代以來中國內地圖書館學信息學教育之發展與展望」。圖書與資訊學刊34期(民89年8月),頁86-100。
12. 葉慶玲。「醫師資訊需求研究」。國立中央圖書館臺灣分館館刊6卷4期(民89年6月),頁18-27。
13. 盧秀菊。「談圖書館學與資訊科學教育大學部學程及學科專長問題」。圖書與資訊學刊23期(民86年11月),頁1-8。