中華會計學刊 第十二卷第二期 (Vol_12-2)

中華會計學刊 第十二卷第一期 (Vol_12-1)
2016-08-01
中華會計學刊 第十二卷特刊 (Vol_12-S)
2017-05-01

中華會計學刊 第十二卷第二期 (Vol_12-2)

出版月份 (Publication Period) : 2016-12

篇名國際財務報導準則實施期間之長期性資產評價方法選擇之管理誘因
作者陳維慈;江佳欣;陳彥綺;戴家偉
TitleManagerial Incentives in the Choice for Long-Lived Assets during the IFRS Adoption Period
AuthorWeitzu Chen;Chia-Hsin Chiang;Yen-Chi Chen;Chia-Wei Tai
篇名 審計委員會設置及其品質對公司價值的影響
作者李建然; 廖秀梅;張卉諭
TitleThe Effects of the Establishment and Quality of Audit Committees on Firm Value
AuthorJan-Zan Lee;Hsiu-Mei Liao;Huei-Yu Chang
篇名 所得稅變革及盈餘管理對企業租稅規劃之影響:公司治理角色
作者 汪瑞芝;許明智
TitleThe Effects of Income Tax System Reform and Earnings Management on Tax Planning: The Role of Corporate Governance
AuthorJui-Chih Wang;Ming-Zhi Hsu
篇名以創新擴散理論探討導入持續性稽核技術影響因素
作者 吳東憲;黃士銘;黃劭彥;曾惠瑛
TitleThe Factors Affecting Continuous Auditing Technology Adoption Based on Diffusion of Innovation Theory
AuthorTung-Hsien Wu;Shi-Ming Huang;Shaio Yan Huang;Hui-Ying Tseng