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一、黃柱權，財務管理，三民書局，六十四年版。
二、陳正澄，計量經濟學，雙葉書廊，六十三年版。
三、陳超塵，統計學原理，大中圖書公司，六十三年版。
四、Fama E., Fisher L., The Adjustment of Stock Price to New Information, International Economic Review 10 ( Feb, 1969) PP. 1-26.
五、Gordon M.J., Optimal Investment and Financing Policy and The Savings Investment and Valuation of a Corporation, Review of Economics and Statistics, 44 (Feb, 1962) PP. 37-51.
六、Haynes W. W., Massie J. L., and WaUace Jr. M. J., Management, Analysis, Concepts and Cases, 3rd ed. Englewood Cliff, N.J. Prentice-Hall, 1975.
七、Higgins R.C., Dividend Policy and Increasing Discount Rates: A Clarification, Journal of Financial and Quantitative Analysis, 7 (June 1972).
八、Hodgetts R. M., Management-Theory, Process and Practice, Phil. W.B. Saunders Co., 1975.
九、Johnston J., Econometric Method, McGraw-Hill Co, New York, N.Y., 1972.
十、Kmenta J., Elements of Econometrics, McGraw-Hill Co, New York, N.Y., 1974.
十一、Linter J., Dividends, Earnings, Leverage, Stock Prices and the Supply of Capital to Corporations, Review of Economics and Statistics, 44 (August 1962).
十二、Mao James C. T., Corporate Financial Decision, Hwa-Tai Co., 1976.
十三、Miller M. H., Modigliani F, Dividend Policy, Growth and the Valuation of Shares, Journal of Business 34 (Oct. 1961).
十四、Modigliani F, Mill M. H., The Cost of Capital, Corporation Finance and the Theory of Investment, American Economic Review, 48 (June 1958).
十五、Solomon, Ezra, Leverage and the Cost of Capital, Journal of Finance, 1 8(May 1965).
十六、Van Home James C., Financial Management and Policy, Prentice-Hall Inc. Englewood Cliff, N.J.. fourth ed., 1977.
十七、Watts R., The Information Content of Dividends, Journal of Business, 46 (April 1973).
十八、Weston J. F., Brigham E. F., Managerial Finance, The Dryden Press, Hinsdale, Illinois fifth ed., 1975.