一、中文部份：
1.「七十年度台灣區工商業財務總分析」，中華徵信所企業股份有限公司編印，民國70.年。
2.「台灣地區行業平均財務比率：六十九年度」，台北市銀行公會聯合徵信中心編印，民國70.年9.月。
3.沈樹雄著，「財務報表分析」台北五南，民國70.年版。
4.「各項財務標準比率之研究」政大會計研究所研究報告，民國 62.年。
5.高造都著，「高級會計學 E ：規劃-控制-分析」，台北自刊，民國65.年初版。
6.陳立或譯，「財務管理」，台北徐氏基金會，民國 64.年版。
7.陳家驥著，「財務報告分析」，台北自刊，民國 70.年再版。
8.陳錦村撰，「因素分析在財務比率上之應用」，台灣經濟金融月刊，民國71.年6.月號。
9.鄭丁旺著，「中級會計學」，政大會計研究叢書，民國69.年再版。
二、西文部份：
1. A. Wail,「Study of Credit Barometrics」Federal Reserve Bulletin, March 1919.
2. A. Wail &R.W Dunning,「Ratio Analysis of Financial Statements」Harper and Brothers. New York, 1928.
3. Baruch. Lev「Financial Statement Analysis：A New Approach」, Prentice-Hall Inc, 1974.
4. ________「lndustry Average s Target for Financial Ratios」, Journal of Accounting Research, Autumn, 1969.
5. C.G. Johnson,「Ratio Analysis and The Prediction of Firm Failure」, The Journal of Finance, December, 1970.
6. Edward B. Deakin,「Distribution of Financial Accounting Ratios: Some Empirical Evidence」The Accounting Review, January 1976.
7. Edward I. Altaman,「Financial Ratios Discriminant Analysis And The Prediction of Corporate Bankruptcy」, The Journal of Finance, September, 1968.
8. George Sorter & Selwyn Becker,「Accounting and Financial Decision and Corporate Personality: Some preliminary Findings」The Journal of Accounting Research, Autumn, 1964.
9. H. Bierman「Measuring Financial Liquidity」The Accounting Review, October 1960.
10. G. Sorter & G. Benston「Appraising The Defensive Position of A Firm」, The Accounting Review, October 1960.
11. J. O. Horrigan,「A Short History of Financial Ratio Analysis」The Accounting Review, April,1968.
12. ________,「An Evaluation of Financial Ratio Analysis」University of Chicago, 1967.
13.________ ,「Some Empirical Bases of Financial Ratio Analysis」The Accounting Review, July, 1965.
14. John. N. Myer,「Financial Statement Analysis」Prentice-Hall Inc. 1969.
15. J.E. Walter,「Determination of Technical Solvency」, Journal of Business, January 1960.
16. J. Parosh & M. Tamari,「Financial Ratios As a Means of Regressional Analysis」Economic Review, July, 1977.
17. Leopold. A. Bersten,「Financial Statement Analysis-Theory, Application, And Interpretation」Richard. D. Irwin Inc, 1974.
18. L. Fisher,「Determination of Risk Premium on Corporate Bonds」, The Journal of Political Economy, June 1959.
19. Marc. Blum「Failing Company Discriminant Analysis」The Accounting Review, Spring 1974.
20. Merwin. C. L.「Financing Small Corporations in Five Manufacturing Industries j NBER, New York, 1942.
21. M. Tamari,「Financial Ratios: Analysis and Prediction」Paul Elek, London, 1978.
22. Rick Elam,「The Effect lease Data on The Predictive Ability of Financial Ratios」The Accounting Review, January 1975.
23. R.O. Edimister,「An Empirical test of Financial Ratios Analysis for Small Business Prediction」, The Journal of Financial and Quantitative Analysis March, 1972.
24. P.A. Myer & H.W. Pifer,「Prediction of Bank Failure」The Journal of Finance, September, 1970.
25. S. Gilman,「Analyzing Financial Statement」The Ronald Press Company, New York, 1925.
26. W. H. Beaver,「Financial Ratio As Predictors of Failure」The Empirical Research in Accounting-Selected Studies,1966.
27. ________,「Alternatire Accounting measures as Predictors of Failure」The Accounting Review, January, 1968.
28. W,H. Justin,「Operating Control Through Scientific Analysis The Journal of Accountancy, September, 1924.