中華會計學刊 第十三卷第一期 (Vol_13-1)

2019中華會計教育學會年會
2019-12-14
中華會計學刊 第十三卷第二期 (Vol_13-2)
2020-04-01

中華會計學刊 第十三卷第一期 (Vol_13-1)

出版月份 (Publication Period) : 2017-12

篇名 (Title) 減碳會增加公司價值嗎?兼論高階經理人現金紅利之調節效果
作者 (Author) 張育琳
Title Does Carbon Reduction Add to Firm Value? The Moderating Effect of Top Managers’ Cash Bonus
Author Yu-Lin Chang
篇名 (Title) 財務重編與會計師更換之關聯性:會計師相關特性與經濟後果
作者 (Author) 陳耀宗;Randal J. Elder;洪聖閔; 劉政淮
Title Financial Restatements, Auditor Dismissals and Resignations: Auditor-related Characteristics and Economic Consequences
Author Ken Y. Chen; Randal J. Elder;Shengmin Hung;Cheng-Hwai Liou
篇名 (Title) 會計準則禁止資產減損之迴轉與盈餘管理:中國實證
作者 (Author) 黃朝信;林孝倫
Title Accounting Standard for Prohibition of Assets Impairment Reversals and Earnings Management: Evidence from China
Author Chao-Hsin Huang;Hsiao-Lun Lin
篇名 (Title) 藥品許可證價值攸關性之研究
作者 (Author) 陳光政;紀信義
Title The Value Relevance of Drug Permit License
Author Guang-Zheng Chen;Hsin-Yi Chi