一、中文部份：
1.鄭丁旺著：中級會計學下冊（台北，自刊本，民國七十年）。
2.鄭丁旺撰："營運資金管理"，主計月報（民國六十八年七月）。
3.陳柏超撰："如何計算企業的資金成本"，現代管理月刊（民國七十年五月）。
4.夏霄成撰："企業財務結構"，經濟論文（民國六十六年九月）。
5.賴中傑撰：台灣區股票上市公司財務結構之研究，政大企管所碩士論文（民國六六年）。
6.上市公司公開說明書合訂本，台灣證券交易所編（民國六十六年至七十一年）。
7.中華民國經濟年鑑，經濟日報社編印（民國七十年版）。
二、英文部份：
1. Bernstein,Deopld A: Financial Statement Analysis：Theory Application and Interpretation Revised ed. C Homewood, ILL. ,R.D. Irwin 1978)
2. Brack, C. C. : "A Group Profile of The Fortune 500 Chief Executive " Fortune ( May, 1976 )
3. Brigham, Eugene F and Johnson Ramon E : Issues in Mangerial Finance ( Hinsdale ILL. ,Dryden Press 1980)
4. Durand, David : Cost of Debt and Equity：Funds for Business Trend and Problems of Measurement ( N. Y. Free Press 1959 )
5. Johnson, Robert W: Financial Management 4th ed. ( Boston, Allyn and Bacon Inc, 1976 )
6. Lerner, Eugene M: Managerial Finance: A Systems Approach ( N. Y. , Harcourt Brace Jovanoich, 1971 )
7. Marsh Paul："The Choice Between Equity and Debt：An Empirical Study" Journal of Finance (March 1982)
8. Modigliani F and Miller M H: "The Cost of Capital, Corporation Finance and The Theory of Investment" American Economic Review 48 ( June, 1958 )
9. Modigliani F and Miller M H; "Corporation Income Tax and The Cost of Capital : A Correction" American Economic Review 53 ( June 1963 )
10. Rege Udyan P and Boxter George C: "Weighted Average Cost of Capital : A Tool for Decision-Making "Cost of Capital ( May-June 1982 )
11. Van Horne James C : Fundamental of Financial management 4th ed, ( Englewood Cliffs N. J. , Prentice- Hall Inc, 1980 )
12. Weston, J Fred and Brigham, Eugene F: Managerial Finance 6th ed. ( Hinsdale ILL. Dryden press 1978 )