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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. 張金鈴(民90),自行結算盈馀與公告盈馀差異之影響之研究,東吳大學會計系學研究所未出版碩士論文。