趙柏彥，2010，重大事件對台灣觀光產業衝擊之經濟，國立屏東商業技術學院，
休閒遊憩與創意產業管理研究所，碩士論文
廖國欽，2021， 公衛事件對台灣醫材產業股票價格的影響-SARS vs COVID-19，臺北醫學大學管理學院生物科技高階管理碩士在職專班，物科技高階管理碩士在職專班，碩士論文楊仲興，2020，探討新冠病毒疫情期間原油價格對橡膠產業股價之影響
，中華大學企業管理學系碩士班，碩士論文
朱乘緯，2021，COVID-19 對生技醫療產業股價之影響-以大中華為例，臺北醫學大學管理學院生物科技高階管理碩士在職專班，碩士論文蔡宛毓，2021， 傳染病疫情對觀光產業及航運產業影響分析，國立交通大學管理科學系所，碩士論文彭火樹，2005，價與盈餘關係之研究：盈餘與權益帳面價值定式問題之再考量，會計評論，40期，69 - 90
Arce, M. and Mora, A., “Empirical Evidence of the Effect of European Accounting Differences on the Stock Market Valuation of Earnings and Book Value,” European Accounting Review, Vol. 11, No. 3, 2002, pp. 573-599
Balachandran, S. and Mohanram, P., “Is the Decline in the Value Relevance of Accounting Driven by Increased Conservatism?” Review of Accounting Studies, Vol. 16, No. 2, 2011, pp. 272-301.
Ball, R and P. Brown 1968, An empirical evaluation of accounting income numbers, Journal of Accounting Research, Autumn, p.159-178.
Bandyopadhyay, S. P., Chen, C., Huang, A. G., and Jha, R., “Accounting Conservatism and the Temporal Trends in Current Earnings’ Ability to Predict Future Cash Flows versus Future Earnings: Evidence on the Trade-off between Relevance and Reliability,” Contemporary Accounting Research, Vol. 27, No. 2, 2010, pp. 413-460.
Banimahd, B., Poorzamani, Z., and Ahmadi, S. A., “The Value Relevance of Audit report, Auditor Type and Auditor Tenure: Evidence from Iran,” Asian Journal of Finance & Accounting, Vol. 5, No. 1, 2013, pp. 89-103.
Barth, M. E., Beaver, W. H., and Landsman, W. R., “Relative Valuation Roles of Equity Book Value and Net Income as a Function of Financial Health,” Journal of Accounting & Economics, Vol. 25, No. 1, 1998, pp. 1-34.
Black, E. L. and White, J. J., “An International Comparison of Income Statement and Balance Sheet Information: Germany, Japan and the US,” European Accounting Review, Vol. 12, No. 1, 2003, pp. 29-
Collins, D. W., Pincus, M., and Xie, H., “Equity Valuation and Negative Earnings: The Role of Book Value of Equity,” Accounting Review, Vol. 74, No.1, 1999, pp. 29-61.
Feltham G. A. and Ohlson, J. A., “Valuation and Clean Surplus Accounting for
Operating and Financial Activities,” Contemporary Accounting Research, Vol. 11, No 2, 1995, pp. 689-732.
Hendriksen, E. S., Intangible and Noncurrent Investment, Accounting theory, 4th ed., Illinois, IL: Homewood, 1982.
Ijiri, Y., Jaedicke, R. K., and Knight, K. E., “The Effects of Accounting Alternatives on Management Decisions,” In R. Jaedicke (Ed.), Research in Accounting Measurements, New York: American Accounting Association, 1966, pp. 186-199.
Kang, S. H. and Zhao, Y., “Information Content and Value Relevance of Depreciation: A Cross-industry Analysis,” Accounting Review, Vol. 85, No. 1, 2010, pp. 227-260
Marquardt, C. A. and Wiedman, C. I., “The Effect of Earnings Management on the Value Relevance of Accounting Information,” Journal of Business Finance & Accounting, Vol. 31, No. 3-4, 2004, pp. 297-329.
Nwaeze, E. T., “Regulation and the Valuation Relevance of Book Value and Earnings: Evidence from the United States,” Contemporary Accounting Research, Vol. 15, No.4, 1998, pp. 547-573.
Ou, J. A. and Sepe, J. F., “Analysts Earnings Forecasts and the Roles of Earnings and Book Value in Equity Valuation,” Journal of Business Finance & Accounting, Vol. 29, No. 3-4, 2002, pp. 287-316
Wu, S. H., Lin, S., Li, S. H., and Koo, M., “Impact of Market Segmentation on Value-relevance of Accounting Information: Evidence from China,” Asia-Pacific Journal of Accounting & Economics, Vol. 19, No. 1, 2012, pp. 82-96.