劉啟群賴宛圻2020-05-202020-05-202001https://scholars.lib.ntu.edu.tw/handle/123456789/494023或有發行股份定義有異　每股盈餘計算美較詳盡　我國與國際「每股盈餘」準則之比較(下)journal article10.6650/ARM.2001.187.137http://dx.doi.org/10.6650/ARM.2001.187.137