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一、中文部份：
1.高造都著：基本會計學A册，作者自行出版，民國六十一年十七版。
2.韋從序著：統計方法，民國六十一年版。
3.楊建華著：商事法要論，民國六十六年版。
4.陳一騏著：現代會計與實務（五南圖書出版公司，民國六十六年初版）。
5.蔡孔安著：投資學的理論與實務，作者自行出版，民國六十四年。
6.陳登杉著：期中報表之研究，政治大學會計研究所碩士論文，民國六十六年。
二、英文部份：
1. Hendriksen Eldon S., Accounting Theory, Homewood, Illinois: Richard D. Irwin, Inc. 1977.
2. American Accounting Association, A Statement of Basic Accounting Theory, Evanston, Illinois, 1966.
3. Stephen Gilman, Accounting Concepts of Profit, New York: Ronald Press Company, 1939.
4. American Accounting Association, Accounting and Reporting standards, Columbus, Ohio, 1957.
5. Carman G. Blough, “Some of the Dangers Inherent in Quarterly Financial Statements,” Journal of Accountancy , February, 1953.
6. Robert G. Taylor, “A Look At Published Interim Reports,” The Accounting Review, January, 1965.
7. American Institute of Accountants, “Discussion of Proper Basis for Quarterly Reports, “ Bulletin of American Institute of Accountants, No.144, April, 1936.
8. Green, David, Jr. and Segall, Joel. “The Predictive Power of First-Quarter Earnings Reports,” Journal of Business, 40, January, 1967.
9. Thomas L. Holton & Glenn A. Welsch, “Discussion of the Predictive Power of First-Quarter Earnings Reports: A Replication,” Empirical Research in Accounting: Selected Studies, 1966, Supplement to Vol. 4, Journal of Accounting Research.
10. APB Opinion No.9, Reporting the Results of Operations, American Institute of Certified Public Accountant, New York, 1966.
11. Philip Brown & Victor Niederhoffer, “The Productive Content of Quarterly Earnings,” Journal of Business, 41, Oct. 1968.
12. R. Coates, “The Predictive Content of Interim Reports-A Time Series Analysis, “Empirical Research in Accounting: Selected Studies 1972, Supplement to Vol.10, Journal of Accounting Research.
13. APB Opinion No.10, Omnibus Opinion-1966, American Institute of Certified Public Accountants, New York, 1966.
14. APB Opinion No.11, Accounting for Income Taxes, American Institute of Certified Public Accountants, New York, 1967.
15. APB Statement No.4, Basic Concepts and Accounting Principles Underlying Financial Statement Of Business Enterprise, American Institute Of Certified Public Accountants, New York,1970.
16. F.K. Reilly, D.L. Morgenson, and M. West, “The Predictive Ability of Alternative Parts of Interim Financial Statement”, Empirical Research in Accounting: Selected Studies 1972, Supplement to Vol. 10, Journal of Accounting Research.
17. APB Opinion No.28, Interim Financial Reporting, American Institute of Certified Public Accountants, New York, 1973.
18. FASB Statement No.3, Reporting Accounting Changes in Interim Financial Statement, Financial Accounting Standard Board, 1975.
19. James W. Edwards, Geraldine F. Dominiak, Thomas V. Hedges, Interim Financial Reporting, New York: National Association of Accountants, 1972.
20. Baruch Levs, Financial Statement Analysis: A New Approach, N.J.: Prentice-hall ,Inc., 1974.
21. Gordon Shillinglaw, “Concepts Underlying Interim Financial Statements,” The Accounting Review, April, 1961.
22. Werner Frank, “ A Study of the Predictive Significance of Two Income Measures, “Journal of Accounting Research, Spring, 1969.
23. C.P. Jones and R.H. Litzenberger, "Quarterly Earnings Reports and Intermediate Stock Price Trends, " Journal of Finance, March, 1970.
24. W.H. Beaver, "The Time Series Behavior of Earnings," Empirical Research in Accounting: Selected Studies 1970, Supplement to VoL. 8, Journal of Accounting Research.