中華會計學刊 第四卷第二期 (Vol_4-2)

2004-04-01
中華會計學刊 第五卷第一期 (Vol_5-1)
2004-10-21

中華會計學刊 第四卷第二期 (Vol_4-2)

出版月份 (Publication Period) : 2004-04

 

篇名企業研發誘因、專利權與經營績效之關係:台灣專利法修訂之影響
作者劉正田;黃麗樺;林修葳
TitleA Study of Relationships among R&D Investments, Patent Grants and Operating Performance: The Effects of Taiwan Patent Legislation
AuthorJenten Liu;Li-Hua Huang;Hsiou-Wei W. Lin
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篇名兩稅合一與盈餘管理
作者林世銘;林宗輝;蔡彥卿
TitleEarnings Management in Taiwan’s Imputation Tax System and Corporate Dividend Policy
AuthorSuming Lin;Tzong-Huei Lin;Yann-Ching Tsai
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篇名首次發行存託憑證前盈餘管理動機之研究
作者蔡璧徽;李書行
TitleEarnings Management Incentive of Initial Depositary Receipt Offerings
AuthorBi-Huei Tsai;Shu-Hsing Li
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篇名我國會計師事務所的結構化及審計人員公平性的認知對審計人員資訊蒐集行為之影響
作者張瑞當
TitleThe Effects of Accounting Firms’ Structure and Auditors’ Perceived Fairness on Auditors’ Search for Audit Information
AuhorRuey-Dang Chang
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