Chang, C. C. (2016). 盈餘品質與股份交換併購之關聯性:損失認列即時性之觀點. 評價學報, (10), 67-91. https://www.airitilibrary.com/Article/Detail?DocID=2076765X-201608-201702030015-201702030015-67-91
Lin, C. Y. (2012). 盈餘之落後反應與非線性反應對Basu(1997)不對稱及時性衡量之影響 [doctoral dissertation, National Taiwan University]. Airiti Library. https://doi.org/10.6342/NTU.2012.10123