一、中文部分
1. 余尚武，「台灣證券市場股票上市公司盈餘宣告時所包含資訊內容之
研究」，國立台灣大學，碩士論文，民國75年
2. 李淑華，「公司規模對異常報酬及盈餘反應係數之影響」，國立台灣
大學，碩士論文，民國82年
3. 林永松，「在不同長短之累計期間下盈餘對股票報酬解釋能力之比
較」，國立台灣大學，碩士論文，民國82年
4. 周寶蓮，「會計盈餘與現金流量對股票報酬影響之研究」，國立政治
大學，碩士論文，民國84年
5. 孫幸琪，「營業淨利、淨利及綜合淨利於解釋股票報酬有用性之比較
-台灣股市之實證研究」，國立政治大學，碩士論文，民國83年
6. 陳志愷，「盈餘反應係數探索性之研究--台灣股票市場之實證分析」
，國立政治大學，碩士論文，民國81年
7. 黃于慎，「會計盈餘資訊內涵之研究─資訊元分析法的應用」，朝陽
科技大學，碩士論文，民國90年
8. 黃秀敏，「評價模式、盈餘與股票報酬關係之探討」，國立政治大學，碩士論文，民國82年
9. 趙秋美，「會計盈餘與現金盈餘相對資訊內含之研究」，國立政治大
學，碩士論文，民國85年
10. 潘麗芳，「會計盈餘因素增額資訊內涵及評價之研究」，國立中正大
學，碩士論文，民國89年
二、英文部分
1. Ball, Raymond and Philip Brown, " An empirical evaluation
of accounting income numbers", Journal of Accounting
Research 6, 159-178, 1968
2. Beaver, R. Clarke, and W. F. Wright, "The association
between unsystematic security returns and the magnitude of
earnings forecast error", Journal of Accounting Research,
316-339, 1979
3. ______, W.H., "The information content of annual earnings
announcements", Journal of Accounting Research, 67-92, 1968
4. Bernard, Victor L. and Thomas L. Stober, "The nature and
amount of information in cash flows and accruals", The
Accounting Review 64, 624-652, 1989
5. Brown, and J.W. Kennely, "The informational content of
quarterly earnings: an extension and some further evidence",
Journal of Business, 403-415, 1972
6. Chaney, P. K. and D. C. Jeter, "The effect of size on
magnitude of long—window earnings", Contemporary Accounting
Research 8, 540-560, 1992
7. Dechow, P. M., "Accounting earnings and cash flows as
measures of firm performance: the role of accounting
accruals", Journal of Accounting and Economics 18, 3-42,1994
8. _______, Richard G. Sloan and Amy P. Sweeney, "Detecting
Earning Management", The Accounting Review 70, 193-225, 1995
9. Easton, Peter D., Trevor S. Harris, and James A. Ohlson,
"Aggregate accounting earnings can explain most of security
returns: the case of long return intervals", Journal of
Accounting and Economics 15, 119-142, 1992
10. Foster, G., "Quarterly accounting data: time series
properties and predictive ability results", The Accounting
Review 52, 1-20, 1977
11. Ijiri, Yuji; "Cash-flow accounting and its structure",
Journal of Accounting, Auditing & Finance 1, 331-348, 1978
12. Joy, O.M., R.H. Litzenberger and R. W. McEnally, "The
adjustment of stock prices to announcements of unanticipated
changes in quarterly earnings", Journal of Accounting
Research, 207-225, 1977
13. Livnat, Joshua and Paul Zarown, "The incremental information
content of cash-flow component", Journal of Accounting and
Economics 13, 25-46, 1990
14. Raj, M., and D. Thurston, "Predictive ability of earnings
and dividend yields: An empirical evaluation of New Zealand
stocks", Applied Financial Economics 5, 109-111, 1995
15. Rayburn, " The association of operating cash flow and
accruals with security returns/discussion", Journal of
Accounting Research 24, 112-133, 1986
16. Strong , N. and M. Walker, "The explanatory power of
earnings for stock returns" The Accounting Review 68, 385-
399, 1993
17. Warfield, Terry D. and John J. Wild, "Accounting recognition
and the relevance of earnings as an explanatory variable for
returns", The Accounting Review 67, 821- 842, 1992
18. Watts, Ross L., 1977, "Corporate financial statements, a
product of the market and political process", Australian
Journal of Management, 53-75, 1977
19. _____, and Jerold L. Zimmerman, "The demand for and supply
of accounting theories: The market for excuses", The
Accounting Review 54, 273-305, 1979
20. Wilson, G. Peter, "The relative information content of
accruals and cash flows: Combined evidence at earnings
announcement and annual report release date", Journal of
Accounting Research 24, 165-200, 1986
21. ______, "The incremental information content of the accrual
and funds components of earnings after controlling for
earnings", The Accounting Review 62, 293-322, 1987