一、中文部分
杜榮瑞,顏信輝,陳琬瑜(2004),影響我國現階段採用國際會計準則因素之探討,會計與公司治理,53(3),305-329。徐子光,郭彥良(2006),無形資產對企業績效影響之研究-以LED產業為例,績效與策略研究,2(3),80-86。陳菁瑤(2007),臺灣發展無形資產以推動經濟成長-資產運用與擴散策略,經濟前瞻,111,1-10。楊碧茵(2004),專訪財會會主委杜榮瑞談與國際準則接軌之問題與挑戰,會計研究月刊,227,58-62。
劉啟群(2006),無形資產之會計處理,證券暨期貨月刊,24(12),4-26。二、英文部分:
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