1. 王汶如, 「自結盈餘對分析師預測誤差及離散程度之影響」 ,中央大學,碩士論文,民國101 年。2. 汪戊安 (2012). "法人說明會資訊對上下游公司間股價之影響-以我國半導體產業為例." 政治大學,碩士論文,民國101 年。3. 涂智翔 (2012).” 法人說明會資訊對供應鏈上下游公司分析師預測之影響-以我國半導體產業為例”. 政治大學,碩士論文,民國101 年。4. 張金鈴,「自行結算盈餘與公告盈餘差異影響之研究」,東吳大學,碩士論文,民國90 年5. 張瑞峰,「自行結算盈餘差異影響因素之研究」,國立台灣大學,碩士論文,民國92 年6. 許珮真,「自行結算盈餘與公告盈餘差異影響因素之研究」, 國立台灣大學,碩士論文,民國93 年7. 黃恕謙, 「法人說明會對供應鏈下游至上游公司盈餘宣告後股價延遲反應之影響以我國半導體產業為主」 ,中央大學,碩士論文,民國102 年。8. 楊孟萍, 林瑞青, 盧怡倫 (2003). "自結盈餘與公告盈餘間差異之影響因素研究." 臺大管理論叢 14(2): 135-160.9. 盧怡倫,「自行結算盈餘準確性之影響因素研究」 ,東吳大學,碩士論文,民國91 年。10. Ajinka, B., and M. Gift. "Corporate Managers' Earnings Forecast and Symmetrical Ad- justments of Market Expectations."Journal ofAccounting Research(Autumn 1984): 425- 44.
11. Atiase R. K. "Predisclosure Informational Asymmetries, Firm Capitalization, Financial Reports, and Security Price Behavior." Ph.D. dissertation, University of California, Berkeley, 1980.
12. B. Ajinkya, S. Bhojraj, P. Sengupta. (2005) “The association between outside directors, institutional investors and the properties of management earnings forecasts.” Journal of Accounting Research, 43 (2005).
13. Bernard and Thomas, (1989)”Post-earnings-announcement drift: Delayed price response or risk premium?” Journal of Accounting Research, 27 (Suppl.)
14. Bhushan, (1989). “Firm characteristics and analyst following.” Journal of Accounting and Economics, 121 (1989).
15. Brennan and Hughes, (1991).“Stock prices and the supply of information.”Journal of Finance, 46 (1991).
16. Brown (1997). “Analyst forecasting errorsadditional evidence.” Financial Analysts’ Journal, 53 (1997).
17. Brown, P., G. Foster, and E. Noreen. (1985). “Security Analyst Multi-Year Forecasts and the Capital Market.”Sarasota, FL: American Accounting Association.
18. Carol A. Frost (1997) “Disclosure policy choices of UK firms receiving modified audit reports.” Journal of Accounting and Economics, Volume 23, Issue 2, July 1997.
19. Chambers, A. E., and S. H. Penman. "Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements." Journal of Accounting Research (Spring 1984):21-47.
20. Christopher B. Barry and Stephen J. Brown (1986) “Limited information as a source of risk.” The Journal of Portfolio Management Winter 1986, Vol. 12.
21. Clinch and Sinclair, (1987). “Intra-industry information releases: A recursive systems approach.” Journal of Accounting and Economics, 9 (1987).
22. Dan Givoly and Josef Lakonishok (1979) “The information content of financial analysts' forecasts of earnings: Some evidence on semi-strong inefficiency”. Journal of Accounting and Economics. Volume 1, Issue 3, December 1979.
23. Diamond and Verrecchia (1991)”Disclosure, liquidity, and the cost of capital Journal of Finance, 46 (1991).
24. Eugene A. Imhoff, Jr. and Gerald J. Lobo (1984) “Information Content of Analysts' Composite Forecast Revisions.” Journal of Accounting Research. Volume 22, No.2 (autumn).
25. Foster, (1981)”Intra-Industry information transfers associated with earnings releases.”Journal of Accounting and Economics, 3 (1981).
26. Freeman and Tse, (1989) “The multi-period information content of earnings announcements: Rational delayed reactions to earnings news.” Journal of Accounting Research, 27 (Suppl.) (1989).
27. Gilson, S., Healy, P., Noe, C., Palepu, K., (2000.) “Conglomerate stock breakups and analyst specialization.” Working Paper, Harvard Business School, Boston, MA.
28. Givoly and Lakonishok (1979) “The information content of financial analysts' forecasts of earnings.” Journal of Accounting and Economics, 1 (1979).
29. Givoly and Lakonishok (1980) “Financial analysts' forecasts of earnings: Their value to investors.” Journal of Banking and Finance, 4 (1980).
30. Grace Pownall and Gregory Waymire (1989)” Voluntary Disclosure Choice and Earnings Information Transfer” Journal of Accounting Research. Volume 27. Supplement..
31. J Francis, J Hanna, D Philbrick (1998).” Management communications with securities analysts.” Journal of Accounting and Economics, 24 (1998).
32. J Hassell, R Jennings, D Lasser. (1998).”Management earnings forecaststheir usefulness as a source of firm-specific information to security analysts.” The Journal of Financial Research, 11 (1988).
33. Jacob et al (1999) ”Expertise in forecasting performance of security analysts.” Journal of Accounting and Economics, 28 (1999).
34. Jennifer Francis and Leonard Soffer (1997)“The Relative Informativeness of Analysts' Stock Recommendations and Earnings Forecast Revisions”. Journal of Accounting Research, Volume 35. No.2.
35. John M. Hassell and Robert H. Jennings (1986)“Relative Forecast Accuracy and the Timing of Earnings Forecast Announcements” The Accounting Review Vol. LXI No.1.
36. Kim, R.E. Verrecchia (1994) “Market liquidity and volume around earnings announcements.” Journal of Accounting and Economics, 17 (1994).
37. Lang and Lundholm (1993)”Cross-sectional determinants of analysts ratings of corporate disclosures.” Journal of Accounting Research, 31 (1993).
38. Lang, M. H. and R. J. Lundholm (1996). "Corporate disclosure policy and analyst behavior." Accounting Review.
39. Mark H. Lang and Russell J. Lundholm (1993) “Corporate Disclosure Policy and Analyst Behavior” The Accounting Review, Volume 71. No.4.
40. Mark Lang and Russell Lundholm (1993)” Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures.” Journal of Accounting Research. Volume 2, No.1 (autumn) .
41. Matsumoto, D., (2000). “Management's incentives to avoid negative earnings surprises.” Working Paper, Harvard Business School, Boston, MA.
42. Nichols, D.(1989). The Handbook of Investor Relations. Homewood, IL: Dow Jones-Irwin.O'Brien, P., and R. Bhushan. 1990. Analyst following and institutional ownership. Journal ofAccounting Research 28 (Supplement).
43. Olsen and Dietrich, (1985) “Vertical information transfers: The association between retailers' sales announcements and suppliers' security returns.” Journal of Accounting Research, 23 (1985).
44. P Healy, K Palepu (1993) “ The effect of firms’ financial disclosure strategies on stock prices”. Accounting Horizons, 7 (1993).
45. P Healy, K Palepu (1995). “The challenges of investor communicationsthe case of CUC International, Inc.” Journal of Financial Economics, 38 (1995).
46. Paul.A.Griffin (1976)” Competitive Information in the Stock Market: An Empirical Study of Earnings, Dividends and Analysts' Forecasts”. The Journal of Finance.
47. R.C. Merton (1987) “A simple model of capital market equilibrium with incomplete information.” Journal of Finance, 42 (1987).
48. Robert Jennings (1987) “Unsystematic Security Price Movements, Management Earnings Forecasts, and Revisions in Consensus Analyst Earnings Forecasts.” Journal of Accounting Research. Volume 25. No.1.
49. Schipper, K. (1991). Analysts' forecasts. Accounting Horizons 4 (December): 105-12 1.
50. Stickel (1989). “Predicting individual analyst earnings forecasts.” Journal of Accounting Research.
51. Thomas Lys and Sungkyu Sohn∗ “The association between revisions of financial analysts' earnings forecasts and security-price changes.” Journal of Accounting and Economics. Volume 13, Issue 4, December 1990.
52. WATTS, R. L. "The Time Series Behavior of Quarterly Earnings." Working paper, Department of Commerce, University of Newcastle, 1975