Volume 26, April 1992

  台灣企業併購綜效及績效之實證研究 林嬋娟、吳安妮
  資訊科技對台灣證券市場變動性之影響 邱正仁、詹場
  證券商次日盤勢預測之情報效益 陳明道、陳智揮
  資訊包絡分析及其在效率評估上之應用     張錫峯、周齊武
  An Empirical Investigation of Information Content of Financial Ratios Conrad C. Chang, Stanley Y. Chang
  Cost Allocation Tests for the Public Enterprises in a Competitive Environment Yue-shan Chang
  CRR/IRR and ARR/IRR Relationships: A Critical Review Richard P. Brief, Jungpao Kang
  Object-Oriented Systems Analysis Methodology - The Modeling of Activity-Based Costing Systems Rebecca Chung-Fern Wu
  會計書評 周玲台、馬秀如、陳錦烽