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Coller, M., and T. L. Yohn(1997), “Management Forecasts and Information Asymmetry: An Examination of Bid-Ask Spreads.” Journal of Accounting Research, 35, No.2, pp.181-91. 张金铃(民90),自行结算盈馀与公告盈馀差异之影响之研究,东吴大学会计系学研究所未出版硕士论文。