一、中文文獻
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中華徵信所,2009,2009年版台灣地區集團企業研究,中華徵信所。
王元章、楊淑玲與陳獻儀,2008,公司組織結構資訊內涵與新上市(櫃)期初報酬,證券市場發展季刊,第20卷第1期,141-190。何幸芳,2003,獨立董監事對公司價值與盈餘資訊內涵影響之研究,私立輔仁大學金融研究所,未出版之碩士論文。李亭誼,2003,董事身份特性與董監經理人相關資訊揭露程度關係之研究,國立政治大學會計學系研究所,未出版之碩士論文。李建然與陳政芳,2004,審計客戶重要性與盈餘管理:以五大事務所組別為觀察標的,會計評論,第38期,59-80。
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林宗輝與蔡彥卿,2007,獨立董事兼職與盈餘管理關聯性之研究,2007當前會計理論與實務研討會,中華民國台北。
林宛瑩與許崇源,2008,台灣集團企業之控股型態及公司治理衡量指標之研究與建議,交大管理學報,第28卷第1期,269-312。
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林師模與陳范欽,2004,多變量分析(第一版),台北:雙葉書廊有限公司。
林瑞青,柯承恩與蔡彥卿,2006,集團企業公司績效決定因素之探討:業務聯結與公司治理觀點,2006當前會計理論與實務研討會,銘傳大學會計學系。
林嬋娟、薛敏正與蘇逸穎,2002,預期盈餘與盈餘平穩化實證研究,證券市場發展季刊,第14卷第1期,139-148。林嬋娟與張哲嘉,2009,董監事異常異變動、家族企業與企業舞弊之關連性,會計評論,48期,1-33。
林玉振、黃荃與林容竹,2002,董事會特性對經營績效、財務決策之影響研究-以台灣上市公司為例,管理與系統,第9卷第3期,345-368。
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洪雲萍,2003,獨立董事聘任制度探討---以賽局論分析,台灣大學財務金融學研究所碩士論文。洪榮華、陳香如與王玉珍,2005,從代理理論的角度探討董事會特性、股權結構與負債之關聯性,管理與系統,第12卷第4期,33-53。夏侯欣榮,2000,台灣增資新股(SEO)上市後長期績效之整體研究,管理評論,第19卷,第2期,1-33。高蘭芬,2002,董監事股權質押之代理問題對會計資訊與公司績效之影響,成功大學會計學研究所博士論文。
張瑞當、方俊儒與沈文華,2008,集團企業是否委託同一會計師事務所查核財務報表對其盈餘管理行為之影響,管理評論,第27卷第2期,29-52。張瑞當、方俊儒與曾玉琦,2007,核心代理問題與盈餘管理:董事會結構與外部監督機制之探討,管理學報,第24卷第1期,17-39。戚務君與馬瑜霙,2003,我國獨立董事與監察人之選任屬性與盈餘管理,第二屆管理新思維學術研討會,國立台灣科技大學。
許崇源、李怡宗、林宛瑩與鄭桂蕙,2003,控制權與盈餘分配權偏離之衡量(上),貨幣觀測與信用評等,第42期,15-31。陳業寧、邱顯比與洪雲萍,2004,獨立董事與公司治理:政府應該要求所有上市上櫃公司聘任獨立董事嗎?證券市場發展季刊,第16卷,第4期,1-36。陳瑞斌與許崇源,2007,公司治理結構與資訊揭露之關聯性研究,交大管理學報,第27卷第2期,55-109。
彭素鈴與尹國正,2008,董事會特性與企業經營績效關聯性之研究-以臺灣上市公司為例,台灣銀行季刊,第59卷第3期,43-59。
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楊朝旭與吳幸蓁,2003,總經理薪酬績效敏感性、績效門檻與盈餘管理關聯性之研究,會計評論,第36期,55-87。
葉銀華,2008,實踐公司治理:臺灣集團企業的功與過。台北:聯經出版社。
葉銀華、李存修與柯承恩,2002,公司治理與評等系統,台北:商智文化。
葉銀華、蘇裕惠、柯承恩與李德冠,2003,公司治理機制對於關係人交易的影響,證券市場發展季刊,15(4),69-106。葉銀華與李存修,2003,台灣之獨立董監制度的改革-政策性建議,會計研究月刊,第213期,66-85。
葉銀華與何幸芳,2003,獨立董監的趨勢、疑慮與實際調查-自願聘任期獲得正面評價高比率者易維持市場價值,會計研究月刊,第213期,86-93。
廖秀梅、李建然與吳祥華,2006,董事會結構特性與公司績效關係之研究-兼論台灣家族企業因素的影響,東吳經濟商學學報,第54期,117-160。劉連煜,2008,新證券交易法時實例研習。台北:元照出版社。
劉常勇,1996,企業集團管理的組織與功能,高銀季刊,第8期,8-19。
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薛敏正、林嬋娟與林秀鳳,2008,董事會特性與財務報告重編,交大管理學報,第28卷第2期,73-103。薛敏正與林嬋娟,2003,自由現金流量與盈餘管理關聯性之研究,台灣管理學刊,第3卷,第1期,151-168。
謝宇秦,2004,獨立董監事特性與盈餘管理之關聯性研究,國立成功大學會計學研究所,未出版碩士論文。簡俱揚與陳玉梅,2009,產業審計專家與獨立董監事對新發行公司債資金成本的影響,當代會計,第10卷第1期,99-130。
證券交易所與櫃檯買賣中心,2002,上市上櫃企業公司治理實務守則,台北。
二、英文文獻
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