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2Thunderbird, 1998, Accounting and tax considerations for mergers and acquisitions, The American Graduate School of International Management.
3Dennis R. Beresford, 2001, Congress Looks at Accounting for Business Combinations, Accounting Horizons, Vol. 15 No. 1,pp. 73-86.
4FASB, 2001, Statement of Financial Accounting Standards No. 141 : Business Combinations.
5FASB, 2001, Statement of Financial Accounting Standards No. 142: Goodwill and Other Intangible Assets.
6G4 + 1, 1998, Methods of Aeeounting for Business Combinations:Recommendations of the G4 + 1 for Achieving Convergence.
7SEC, 2003, Study pursuant to section 108 (d) of the Sarbanes - Oxley Act of 2002 on the Adoption by the United States Financial Reporting System of a Principles - Based Accounting System, www. sec. gov.
81998年全年与1999年8月前新潮实业与新牟公司刊载的全部公开资料.
9Micheal Jensen, 1985, "The takeover controversy:analysis and evidence", The Midland Corporate Finance Journal 4.
10Jeasen and Ruback, 1983."The market for corporate control: the scientific evidence", Journal of Financial Economics, April, 5-50.
