一 中文部份
1.呂永正，「由代理成本的觀點驗證台灣上市公司所有權變動與融資決策之關係」，東海大學企業管理研究所碩士論文，民國七十七年六月。2.汪威信，「從代理理論的觀點的驗證台灣股票上市公司負債水準與其決定因素之關係」，台灣大學財務金融學研究所未出版碩士論文，民國八十一年六月。3.邱淑芳，「以代理成本觀念探討資本結決定因素」，交通大學管理科學研究所未出版碩士論文，民國八十一年六月。4.林妙雀，張朝文，「代理成本與產業特性對資本結構影響之研究」，中韓文化基金會，9~10頁，民國八十七年。5.姚開屏，「結構方程模型法在職能治療研究上之應用」，職能治療學會雜誌，65~77頁，民國八十二年。6.姚開屏，「結構方程模型的基本原則及符號」，職能治療學會雜誌，78~93頁，民國八十二年。7.黃英陶，「代理問題對公司資本結構影響之研究」，成功大學工業管理研究所未出版碩土論文，民國七十七年六月。8.陳正明，「資本結構決定因素之實證研究－以台灣上市公司為例」，東吳大學企業管理研究所未出版碩士論文，民國八十五年。9.陳順宇，多變量分析，華泰，民國八十七年。
10.葉銀華，「國內上市公司代理問題之理論與實證研究」，台灣大學商學研究所未未出版博士論文，民國八十二年六月。11.葉銀華，邱顯比，「資本結構、股權結構和公司價值關聯性之實證研究：代理成本理論」，台大管理論叢，57~90頁，民國八十五年八月。
12張朝文，「代理成本，產業特性對資本結構影響之研究」，中國文化大學國際企業管理研究所未出版碩士論文，民國八十六年六月。
13.張紹勳，研究方法，滄海，民國八十九年。
14.楊踐為，「股利支付、經營者持股比率、財務槓桿、代理成本與公司特性之綜合探討－台灣股市之驗證」，產金融季刊第98期，14~25頁，民國87年3月。
15.戴家展，「企業成長與股權結構、薪酬政策關連之研究」，中原大學企業管理研究所未出版碩士論文，民國八十四年六月。16蘇裕惠，「歐美與東亞各國審計委員會制度之分析探討」，會計研究月刊163期，155~161頁，民國八十八年六月。
二 英文部份
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