一、中文書籍
1.鄭丁旺著：中級會計學上冊（台北：自印，民國六十九年九月初版）。
2.財政部證券管理委員會，長期股權投資之會計處理要點（七十一年十二月三十一日（71）台財證(一)第 2474號函）。
3.中華徵信所企業股份有限公司：台灣區集團企業研究（台北：中華徵信所企業股份有限公司，民國六十七年），PP. 二十四～二十七。
4.台灣省合作金庫調查研究室：集團企業徵信方法之研究（台北：台灣省合作金庫，民國六十八年），pp.五～二七。

二、英文書籍及期刊
1. American Accounting Association Committee on Concepts and Standards Underlying Corporate Financial Statements, Accounting and Reporting Standards for Corporate Financial Statements and Preceding Statements and Supplements (Iowa City, Iowa: American Accounting Association, 1957).
2. American Institute of Certified Public Accountants, "Disclosure of Supplemental Financial Information by Diversified Companies," Accounting Principles Board Statement No.2. (New York: American Institute of Certified Public Accountants, 1967) .
3. __________ , "Segment Information", Statements on Auditing Standards No.21., （台北：天一圖書公司翻印，民國七十一年）。
4. Accountants International Study Group, Reporting by Diversified Companies, (New York: Accountants International Study Group, 1972).
5. Accounting Principles Board, APB Opinion No.20, "Accounting Changes" （台北：天一圖書公司翻印，民國六十七年）。
6. _________, "Basic Concepts and Accounting Priciples Underlying Financial Statements of Business Enterprises, " APB Statement No.4.（台北：天一圖書公司翻印，民國六十七年）。
7. _________ , "Earning Per Share" APB Opinion No.15,（台北：天一圖書公司翻印，民國六十七年）。
8. _________, "Business Combinations", APB Opinion No.16,（台北：天一圖書公司翻印，民國六十七）。
9. _________, "Equity Method for Investments in Common Stock," APB OpinionNo.18.（台北：天一圖書公司翻印，民國六十七年）。
10. Ajinkya, Bipin B., "An Empirical Evaluation of Line-of-Business Reporting," Journal of Accounting Research Vol.18 No.2 (Autumn, 1980), pp. 343-361.
11. Arnold, Jerry, William W. Holder, and M. Herschel Mann" International Reporting Aspects of Segment Disclosure" The International Journal of Accounting, (Fall, 1980) : pp.125-135.
12. Arthur Andersen & Co., Disclosure of Segment Information in 1977 Annual Reports: Analysis and Comment, (1978).
13. Ashton, Robert H., "User Prediction Models in Accounting; An Alternative Use," The Accounting Review, (October, 1975):pp. 710-723.
14. Arthur Young. & Company, Financial Reporting for Segments of Business Enterprise, (New York: Arthur Young. & Company, 1974) .
15. Backer Morton and Walter B. McFarland, External Reporting for Segments of a Business: A Research Study in Management Reporting, (New York: National Association of Accountants, 1968).
16. Bows, Albert J., Jr., "Problems in Disclosure of Segments of Conglomerate Companies," The Journal of Accountancy (December, 1966) pp.33-37.
17. Canadian Institute of Chartered Accountants, General Accounting-Section 1700, (April, 1979).
18. Collins Daniel W., "Predicting Earning with Sub-Entity Data: Some Further Evidence," Journal of Accounting Research, (Spring; 1976) pp.163-77.
19. Committee to Prepare a Statement of Basic Accounting Theory, A Statement of Basic Accounting Theory, (Evanston, Ill.: AAA, 1966).
20. Dhaliwal D.S., B.H. Spicer, and D. Vickrey, "The Quality of Disclosure and the Cost of Capital," Journal of Business Finance and Accounting, (Summer, 1979).
21. Emmanuel, C. R. and S.J. Gray, "Segmental Disclosures and the Segment Identification Problem, "Accounting and Business Research, (Winter, 1977) pp.39-40.
22. Financial Accounting Standards Board, FASB Discussion Memorandum: An Analysis of Issues Related to Financial Reporting for Segments of a Business Enterprise, (Stamford Conn., 1974).
23,__________ , "An Analysis of Issues Related to Financial Reporting for Segments of a Business Enterprise," FASB Discussion Memorandum, (Stamford, Conn. 1974).
24.__________ , Proposed Statement of Financial Accounting Standards: Financial Reporting for Segments of a Business Enterprise, (Stamford, Conn.: FASB, 1975)
25.__________ , Statement of Financial Accounting Concepts No.1, "Objectives of Financial Reporting by Business Enterprises”,（台北：天一圖書公司翻印，民國69年）.
26.__________ ,Statement of Financial Accounting Concepts No.2, "Qualitative Characteristics of Accounting Information",（台北：天一圖書公司翻印，民國69年）.
27.__________ , FASB Statement No.14.: Financial Reporting for Segments of a Business Enterprise,（台北：天一圖書公司翻印，民國69年）.
28.__________ , FASB Statement No.18.: Financial Reporting for Segements of a Business Enterprise-Interim Financial Statements,（台北：天一圖書公司翻印，民國69年）。
29.__________ , FASB Statement No. 21, "Suspension of the Reporting of Earnings Per Share and Segment Information by Nonpublic Enterprises",（台北：天一圖書公司翻印，民國69年）。
30.__________ , FASB Statement No.24, "Reporting Segment Information in Financial Statements That Are Presented in Another Enterprise's Financial Report",（台北：天一圖書公司翻印，民國69年）。
31.__________ , FASB Statement No.30, "Disclosure of Information about Major Customers", （台北：天一圖書公司翻印，民國69年）。
32. Hendriksen, Eldon S., Accounting Theory, 3rd Ed., (Homewood, Ill.: Richard D. Irvin, Inc., 1977)
33. Hicks, Ernst. L., "Materiality", Journal of Accounting Research, (Autumn, 1964), p.170.
34. Kinney, William R., "Predicting Earnings: Entity Versus Subentity Data", Journal of Accounting Research, (Spring, 1971), pp.127-136.
35. Kochanek, Richard Frank, "Segmental Financial Disclosure by Diversified Firms and Security Prices," The Accounting Review 49 (April, 1974), pp.245-58.
36. Kohler, Eric. L., A Dictionary for Accountants, 5th ed.（台北：天一圖書公司翻印）, P. 307.
37. Mautz, Adolph and Milton F. Usry, Cost Accounting-Planning and Contral,（台北：華泰書局，民國69年）, P. 814.
38. Mautz, Robert K., Financial Reporting by Diversified Companies, (New York: Financial Executives Research Foundation, 1968).
39. ________, "Identification of the Conglomerate Company," Financial Executive, (July, 1967), pp.18-26.
40. ________, "Conglomerate Reporting and Data Reliability," Financial Executive (Sptember, 1967), pp.25-35.
41. ________, Bases for More Detailed Reporting by Diversified Companies", Financial Executive (November, 1967), pp.52-59.
42. McNarmar, R.T. "FTC Line of Business Reporting: Fact or Fiction," Financial Executive, (August, 1974), p.25.
43. Miller, Malcolm C. and Mark R. Scott, Financial Reporting by Segments, (Melbourne: Australian Accounting Research Foundation, 1980).
44. Ortman, Richard F., "The Effects on Investment Analysis of Alternative Reporting Procedure for Diversified Firms", The Accounting Review, (April, 1975): pp.298-305.
45. Rappaport, Alfred and Eugene M. Lerner, Segment Reporting for Managers and Investors, (New York：National Association of Accountants, Spring, 1972).
46. _________, A Framework for Financial Reporting by Diversified Companies, (New York: National Association of Accountants, 1969).
47. Rappaport, Alfred, Peter Firmin, and Stephen A Zeff, Public Reporting by Conglomerates -The Issues, The Problems, and Some Possible Solutions, (N.J.: Prentice-Hall, Inc., 1968).
48. Rappaport, Louis H., SEC Accounting Practice and Procedure, (New York: Roland Press Co., 1972).
49. Schacher, Leopold, "Corporate Diversification and Financial Reporting ," The Journal of Accountancy (April, 1967): pp.43-50.
50. _________, "Accountability Under Industrial Diversification," The Accounting Review, (April, 1968): pp.303-311.
51. Schrader, William J., Robert E. Malcom, "A Note on Accounting Theory Construction and Verification", ABACUS, (June, 1973): pp.93-98.
52. Simmons, John K., "A Concept of Comparability in Financial Reporting" The Accounting Review, (October, 1967): pp.680-692.
53. Simonns, R.R., and D.W. Collins, "Line of Business Reporting and Security Prices: An Analysis of an SEC Disclosure Rule: Comment," The Bell Journal of Economics, (Autumn, 1978).
54. Skousen, K. Fred, "Chronicle of Events Surrounding the Segment Reporting Issue," Journal of Accounting Research 8, (Autumn, 1970), pp. 293-299.
35. _________, "Standards for Reporting by Lines of Business," Journal of Accountancy (February, 1970), pp.39-46.
56. Solomons, Divid, Divisional Performances Measurement and Control, (Homewood, III.: Richard D. Irwin, Inc., 1965).
57. Sprouse, Robert T., "Diversified Views About Diversified Companies," Journal of Accounting Research 7, (Spring, 1969), pp.137-159.
58. Staubus, George J., A Theory of Accounting to Investors, (Houston, Texas: Scholars Book Co., 1971).
59. ________ , Making Accounting Decisions, (Texas: Scholars Book Co., 1977).
60. Shwayder, Keith, "Relevance," Journal of Accounting Research, (Spring, 1968): pp.86-97.
61. Subcommittee on Financial Reporting by Segments of a Business Enterprise of the Committee On Financial Accounting, Standards," To respond to .the Financial Accounting Standards Board on Financial Reporting by Segments of a Business Enterprise, ": The Accounting Review, (1976): pp.220-226.
62. U.S., Cost Accounting Standards Board, Statement of Operating Policies, Procedures, and Objective, (March, 1973).
63. Walker; R. G., "Disclosure by Diversified Companies," Abacus, (August, 1968), pp.27-39.
64. Whinney & Ernst, Financial Reporting Developments: FASB Statements. (1978).
三、未出版著作
1.方淑娥撰：從投資者觀點論現行之財務報表，政大會計研究所碩士論文，民國67年5月。
2.甘有財撰：多角經營公司部分會計之研究，政大會計研究所碩士論文，民國66年7月。
3.何明緯撰：企業對外單體財務報告之研究，東吳大學會計研究所碩士論文，民國66年6月。
4.陳義芬撰：會計揭露問題之研究，政大會計研究所碩士論文，民國66年5月。
5.Bartlett Henergy C., An Analysis of Line of Business Financial Reporting, Unpublished Ph.D. Dissertation Indiana University, (1975).
6.Oxner, T. Hamilton, An Evaluation of the Predictive Ability of Entity versus Sub-entity Data, unpublished Ph.D. Dissertation, University of Georgia, (1977).