一、中文部份
1.丁德樹(2003)。多角化策略與知識移轉績效之研究-以中鋼集團為例,碩士論文,國立中山大學企業管理學系研究所,高雄。2.何素素(2002)。財務比率分析應用於企業診斷之研究-以台灣地區上市櫃公司為例,碩士論文,大葉大學事業經營研究所,彰化。3.吳娟娟(2002)。財務績效指標之重要性分析研究-以台灣化學工業上市公司為例,碩士論文,中原大學會計學研究所,桃園。4.施佑政(2001)。多角化對台灣集團企業效率之影響,碩士論文,東吳大學經濟學系,台北。5.陳杏如(2000)。應用財務比率分析台灣造紙業獲利能力之研究,碩士論文,國立臺灣大學森林學研究所,台北。6.陳昱達(2004)。應用財務比率評估航運業之獲利能力,碩士論文,國立臺灣海洋大學航運管理學系,基隆。7.陶學燁(2002)。企業多角化效率分析之研究-以集團企業為實例,博士論文,淡江大學管理科學學系,台北。8.彭成勝(2005)。多角化策略與經營績效之研究-以興農集團為例,碩士論文,國立中正大學企業管理所,嘉義。9.黃子菱(2002)。集團企業多角化程度與經營績效相關性之研究-以平衡計分卡觀點探討,碩士論文,東吳大學會計學系,台北。10.劉育鑫(2005)。組織內外部因素、多角化相關程度與公司績效之關聯性研究,碩士論文,國立成功大學企業管理學系,台南。11.蔡惠萍(2004)。公司價值與財務比率之關聯性分析-以台灣電子產業為例,碩士論文,國立成功大學工業管理科學系,台南。12.龔碧雲(2007)。運用財務比率評估企業經營績效─以台灣造紙產業為例,碩士論文,開南大學企業管理學系,桃園。二、英文部份
1.Abarbanell, J. S., and B. J. Bushee, (1998) “Abnormal Returns to a Fundamental Analysis Strategy,” The Accounting Review, 73(1), pp.19-45.
2.Barker, S. H. Risk, (1973) “Leverage and Profitability:An Industrial Analysis,” The Review of Economic and Statistics, 55(4), pp.503-507.
3.Bernard, V., (1994) “Accounting-Based Valuation Methods: Evidence on the Market-to-Book Anomaly and Implications for Financial Statements Analysis”, Working Paper, University of Michigan.
4.Bernstein, Leopold A., (1988) “Financial Statement Analysis, Theory, Application and Interpretation,” 4th.
5.Elton, E. J., and M. J. Gruber, (1971) “Improved Forecasting through the Design of Homogeneous Groups,” Journal of Business, 44(October), pp. 432-450.
6.Haslem, J. A., Carl A. Scheraga and James P. Bedingfield, (1999) “DEA Efficiency Profiles of U.S. Banks Operating Internationally ”, International Review of Economics and Finance, 8, pp.165-182.
7.Martikainen, T., (1993) “Stock Return and Classification Pattern of Firm-specific Financial Variables:Empirical Evidence with Finish Data,” Journal of Business Finance and Accounting, 20, pp.537-557.
8.Martin, A. (1971) “An Empirical Test the Relevance of Accounting Information for Investment Decision” Journal of Accounting Research, 9, pp1-31.
9.O’Connor, M. C. (1973) “On the Usefulness of Financial Ratios to Investors in Common Stock,” The Accounting Review, (April): 339-352.
10.Ou, J. A. and Stephen H. Penman, (1989) “Accounting Measurement, Price-Earnings Ratio, and the Information Content of Security Prices” Journal of Accounting Research, Supplement, pp.111-152.
11.Pinches, G., K. Mingo, and J. Caruthers. 1973. The Stability of Financial Ratios Patterns in Industrial Organizations. Journal of Finance, 28 (May): 389-396.
12.Power M. D., A. A. Lonie, and R. Lonie, (1991) “The Over-reaction Effect-Some UK Evidence”, British Accounting Review, 23, pp.149-170.
13.Roenfeldt, R. L. and P. L. Cooley, (1978) “Predicting Corporate Profitability for Investment Selection,” Journal of Business Finance and Accounting, 5, 57-63.