中華會計學刊 第十卷第二期 (Vol_10-2)

中華會計學刊 第十卷第一期 (Vol_10-1)
2014-07-01
中華會計學刊 第十一卷第一期 (Vol_11-1)
2015-07-01

中華會計學刊 第十卷第二期 (Vol_10-2)

出版月份 (Publication Period) : 2014-12

 

篇名研發資本化與研發投資效率之關聯性研究:兼論董事會之監督角色
作者 蔡柳卿;楊朝旭;陳家慧;許慧雯
TitleThe Relationship between R&D Capitalization and Subsequent R&D Investment Decisions: the Monitoring Role of the Board of Directors
AuthorLiu-Ching Tsai;Chaur-Shiuh Young;Chia-Hui Chen;Hui-Wen Hsu
篇名 薪酬委員會之設置及其品質對高階經理人薪酬績效敏感性之影響
作者 吳幸蓁;謝佳純;梁書瑋
TitleThe Effect of the Establishment and the Quality of Compensation Committee on Top Executives’ Pay-Performance Sensitivity
AuthorShing-Jen Wu;Chia-Chun Hsieh;Shu-Wei Liang
篇名強制適用IFRSs轉換期間綜合損益資訊攸關性之研究-以台灣上市櫃公司為例
作者 李淑華;謝佩蓁
TitleRelevance of Comprehensive Income during the Mandatory Transition to IFRSs: Evidence from Taiwan Listed Companies
AuthorShu-Hua Lee;Pei-Chen Hsieh