一、中文文獻
1.朱建州(1999),機構投資人與月營收資訊內涵之關聯性研究-以台灣股市為例,國立中正大學會計研究所碩士論文。2.李雅惠(1996),企業發展研究之支出與股價報酬關係研究,東吳大學會計研究所碩士論文。3.李馨蘋、黃啟倫(2009),股權結構、關係人交易與公司績效,中華管理評論國際學報,第12卷,第2期,1-31。
4.林淑棻 (2003),公司股權結構、董事會組成結構以及財務政策與公司經營績效關係之研究,政治大學財務管理研究所碩士論文。5.林蕙真(2001),高等會計學新編,臺北:証業。
6.周行一、陳錦村與陳坤宏(1996),家族企業、聯屬持股與公司價值之研究,中國財務學刊,第4卷,第1期,115-139頁。7.施其佑(2006),股權結構資本結構與公司結構價值關聯性之研究。大同大學事業經營學系研究所碩士論文。8.黃開義、駱景堯、連世銘(2001),ISO品保系統對服務業經營績效之影響模式,中國工業工程學會九十年度年會論文集。
9.陳忠民(1996),本國產業研究發展經費與利潤、營業額之關連性,交通大學管理科學研究所碩士論文。10.陳鎮宇(1997),研發對台灣電子業獲利能力影響之分析,東吳大學經濟研究所碩士論文。11.陳威廷(2001),研究發展支出與市場價值關聯性之實證研究,中國文化大學會計研究所碩士論文。12.陳志強(2005),研究發展與權力支出對台灣光電產業長短期績效之影響,私立東海大學管理碩士在職專班(EMBA)碩士論文。13.郭敏華(2001),財務報表分析,台北:智勝。
14.郭俊男(2004),研發專案投入對技術產出及財務績效影響之研究-以主導性新產品開發計劃為例,國立政治大學會計研究所碩士論文。15.張旭玲(1998),我國股票上市公司股權結構暨經營績效之研究,國立成功大學會計學系研究所碩士論文。16.梁玲菁(1998),我國資訊電子業研究與發展決定因素之研究,國立中興大學經濟研究所碩士論文。17.黃麗芬(2003),景氣循環、研究發展對財務績效影響之研究-以我國上市上櫃資訊電子業為例,中原大學會計學系研究所碩士論文。18.黃雅苓(1999),研究發展支出與經營績效關係及其費用化之探討-以台灣上市公司與非電子業為例,國立政治大學會計研究所碩士論文。19.黃明潔(2002),多期損益平穩化行為之決定因素,國立政治大學會計研究所之論文。
20.許受昌(2002),資訊電子產業研究發展支出與股東報酬關聯性之研究,東吳大學會計研究所碩士論文。21.葉銀華、柯承恩與蘇裕惠(2000),中小企業財務結構與經營績效關係之研究,中山管理評論,第8卷,第2期,303-323頁。
22.歐進士(1998),我國企業研究發展與經營績效關聯之實證研究,中山管理評論,第6卷,第2期,357-386頁。23.劉文平(1993),經營分析與企業診斷-企業經營系統觀,台北:華泰。
24.劉碧珍、陸雲(2004):從廠商外銷接單、出口行為與國內外投資看台灣產業之發展,經濟部研究報告。
25.鄭嘉珮、劉錦添(1995),台灣廠商研究發展支出的分析,台灣銀行季刊,第45卷,第2期,138-152頁。26.鄭丁旺(2001),中級會計學,台北:鄭丁旺。
27.謝淑娟(1994),觀點探討股權與公司經營績效之關係-以台灣上市公司為實證。交通大學事業管理科學研究所碩士論文。二、英文文獻
1.Bange, M. M. and Debondt, W.(1998), R&D Budgets and Corporate Earnings Targets. Journal of Corporate Finance, 4, No. 2, 153-84.
2.Branch, B.(1974), Research and Development Activity and Profitability:A Distributed Lag Analysis. Journal of Political Economy, Vol.82, No.5, 999-1011.
3.Bushee, B. J.(1998), The Influence of Institutional Investors on Myopic R&D Investment Behavior. Accounting Review 73, No.3, 305-33.
4.Bushee, B. J.(2001), Do institutional investors prefers near-term earnings over long-run value?Contemporary Accounting Research, 18 (Summer):207-46.
5.Brancato, C. K.(1997), Institutional Investors and Corporate Governance:Best Practices for Increasing Corporate Value, Chicago, IL:Irwin Professional Publishing.
6.Bushee, B. J. (2001), Do institutional investors prefers near-term earnings over long-run value?Contemporary Accounting Research, 18 (Summer):207-46.
7.Cooper, R. G.(1985), industrial Firm’s New Product Strategies?Journal of Business Research, Vol.13, Issue:2, 107-121.
8.Chung, K. W. and S.W. Pruitt,(1994), A Simple Approximation of Tobin Q. Financial Management,Vol.3, 70-74.
9.Dobrzynski, J.(1993), Relationship investing. Business Week 3309 (March 15) :68-75.
10.Eng, L., and Shackell M.(2001), The implications of long-term Performance plans and Institutional Ownership for Firms, research and Development Investments. Journal of Accounting, Auditing & Finance 16:117-139.
11.Ferris, S. P. and Park, K.(2005), Foreign Ownership and Firm Value:Evidence From Japan, Advances in Financial Economics, Vol.11, 1-29
12.Graves, S. B.(1988), Institutional ownership and corporate R&D in the computer industry. Academy of Management Journal 31:417-427.
13.Graves, S. A, and Waddock S.(1990), Institutional Ownership and Control: Implication for long-term Corporate Strategy. Academy of Management Executive 4, 75-83.
14.Griliches(1990), Patent Statistics as Economic Indicators: A Survey, Journal of Economic Literature, 237, 31-35. Management 31, 67-84.
15.Grossman, S., Hart, O.(1980), Takeover, Bird, the Free Rider Problem and the Theory of the Corporation. Bell Journal of Economics, 11, 42-64.
16.Hand, J.(1990), A test of extended functional fixation hypothesis. The Accounting Review 65 (October):740-763.
17.Hansen, G. C. and Hill, C. W. (1991), Institutional Investor Myopia A Time-Series Study of Four Technology Driven Industry. Strategic Management Journal, 12, No.1, 1-16.
18.Hill, C. W.(1991), CEO Tenure as a Determinant of CEO Pay. Academy of Management Journal, 34, No.3, 707-17.
19.Hirschey, M. and Weygandt, J.(1995), Amortization Policy for Advertising and R&D Expenditures, Journal of Accounting Research, 326-335.
20.Hultink, E. J. and H. S. J. Robben(1995), Measuring New Product Success:The different That Time Perspective Makes.Journal of Product Innovation Management, Vol.12, Issue:2, 99-122.
21.Jarrell, G. A., Ken, L. and Wayne, M.(1985), Institutional Ownership, Tender Offer and long-term Investments. Working Paper. Office of the Chief Economist, Securities and Exchange Commission Washington, D. C.
22.Jacobs, M.(1991), Short-Term America:The Causes and Cures of Our Business Myopia. Boston, MA:Harvard Business School Press.
23.Lin, B. W., Lee, Y. and Hung, S. C.(2006), R&D Intensity and Commercialization Orientation Effects on Financial Performance Journal of Business Research, Vol.59, Issue:6, 679-685.
24.Lev, B. and T. Sougiannis.(1996), The capitalization, amortization, and value-relevance of R&D. Journal of Accounting and Economics 21:107-138.
25.Morbey G. K. (1988), “R&D:Its Relationship to Company Performance”, Journal to Product Innovation Management, Vol.5, Issue:3, 191-200, Sep.
26.Morbey, G. K and R. M. Reithner (1990), “How R&D Affects Sales Growth, Productivity and Profitability.”Research Technology Management, 33(3),11-14.
27.Morbey, G. K. and S. S. Dugal(1992), “Corporate R&D Spending During a Recession.” Research Technology Management, 35(4), 42-46.
28.McConnell, J. J, and Servases, H.(1990), Additional Evidence on Equity Ownership and Corporate Value. Journal of Financial Economics 27:595-612.
29.McConnell, J. J., and Servases, H.(1995), “Equity Ownership and Two Factors of Debt”, Journal of Financial Economics, Vol.37, 131-157.
30.Monks, R., and N. Minow.(1995), Corporate Governance. Cambridge, MA:28. Blackwell. Myers, S.(1984), The capital structure puzzle. Journal of Finance 39(July):575-592.
31.Opler, T., and J. Sokobin.(1997), Does coordinated institutional shareholder activism work?An analysis of the Council of Institutional Investors. Working paper .Ohio State University.
32.Porter, M.(1992), Capital Choices:Changing the Way America Invests in Industry Boston, MA:Council on Competitiveness/Harvard Business School.
33.Pound, J.(1988), Proxy Contests and the Efficiency of Shareholder Oversight. Journal of Financial Economics 20:237-265.
34.Rajgopal et al,(1998), The Role of Institutional Investor in Corporate Governance:An Empirical Investigation, Working Paper. University of Washington.
35.Sougiannis, T.(1994), The Accounting Based Valuation of Corporate R&D. The Accounting Review, Vol.69, No.1, 44-68.
36.Taffler, R. J. and P. Sudarsanam(1980), editing The Board: A New Approach To Measurement of Company Performance Managerial Finance, Vol.5, Issue:2, 125-47.
37.Tobin, J.(1969), A general equilibrium approach to monetary theory. Journal of Money, Credit and Banking, Vol.1, No.1, 15-29.
38.Venkatraman, N. and V. Ramanujam(1986), Measurement of Business Performance in Strategy Research:A Comparison of Approaches The Academy of Management Review, Vol.11, Issue:4, 801-814.
39.Wahal, S. and McConnell. J. J.(2000), and Bange, Institutional Investors Exacerbate Managerial Myopia Journal of Corporate Finance, 6, No.3, 307-329.
40.Wang J. C. and Tsai(2002), Productivity Growth and R&D Expenditure in Taiwan Manufacturing Firms .Working Papers.
41.Zhao, H. and H. Li (1997), “R&D and Export:An Empirical Analysis of Chinese Manufacturing Firms.” The Journal of High Technology Management Research, 8(2), 89-105.