中華會計學刊 第十六卷第二期 (Vol_16-2)

2020中華會計教育學會年會
2020-12-28
會計實務講座_系列活動報導
2021-01-07

中華會計學刊 第十六卷第二期 (Vol_16-2)

出版月份 (Publication Period) : 2020-12

篇名 (Title) 會計避險企業之資訊外部性:來自分析師預測的證據
作者 (Author)張窈菱;劉啟群;林純央
TitleExternalities of Accounting-Hedger Presences: Evidence from Analysts’ Forecasts
AuthorYao-Ling Chang ;Chi-Chun Liu;Chun-Yang Lin
  
篇名 (Title) 採行國際財務報導準則對盈餘品質與投資效率之影響:以日本為例
作者 (Author)杜榮瑞;廖芝嫻;潘健民;滝西敦子
TitleIFRS Adoption, Earnings Quality, and Investment Efficiency: Evidence from Japan
AuthorRong-Ruey Duh;Chih-Hsien Liao;Chien-Min Pan;Atsuko Takinshi
  
篇名 (Title)風險對採用股票選擇權或限制權利新股之影響
作者 (Author)戴怡蕙;王盈傑
TitleThe Effect of Risk in the Choosing between Stock Options or Restricted Stock Rewards
Author Yi-Hui Tai;Ying-Chieh Wang
  
篇名 (Title)薪酬委員會與董監薪酬敏感性之關聯-家族企業的影響
作者 (Author)林美鳳;卓佳慶;王泓達;吳清盛
TitleThe Relationship between Compensation Committee and Pay-Performance Sensitivity: The Effect of Family Control
AuhorMei-Feng Lin;Chia-Ching Cho;Hong-Da Wang;Cing-Sheng Wu