中華會計學刊 第四卷第二期 (Vol_4-2)
2004-04-01
中華會計學刊 第五卷第二期 (Vol_5-2)
2005-04-01
| 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 |
| Title | A Study of Relationships among R&D Investments, Patent Grants and Operating Performance: The Effects of Taiwan Patent Legislation |
| Author | Jenten 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 |
| Title | Earnings Management in Taiwan’s Imputation Tax System and Corporate Dividend Policy |
| Author | Suming 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 |
| Title | Earnings Management Incentive of Initial Depositary Receipt Offerings |
| Author | Bi-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 |
| Title | The Effects of Accounting Firms’ Structure and Auditors’ Perceived Fairness on Auditors’ Search for Audit Information |
| Auhor | Ruey-Dang Chang |
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