2019中華會計教育學會年會
2019-12-14中華會計學刊 第十三卷第二期 (Vol_13-2)
2020-04-01| 篇名 (Title) | 減碳會增加公司價值嗎？兼論高階經理人現金紅利之調節效果 |
| 作者 (Author) | 張育琳 |
| Title | Does Carbon Reduction Add to Firm Value? The Moderating Effect of Top Managers’ Cash Bonus |
| Author | Yu-Lin Chang |
|
| 篇名 (Title) | 財務重編與會計師更換之關聯性：會計師相關特性與經濟後果 |
| 作者 (Author) | 陳耀宗；Randal J. Elder；洪聖閔； 劉政淮 |
| Title | Financial Restatements, Auditor Dismissals and Resignations: Auditor-related Characteristics and Economic Consequences |
| Author | Ken Y. Chen； Randal J. Elder；Shengmin Hung；Cheng-Hwai Liou |
|
| 篇名 (Title) | 會計準則禁止資產減損之迴轉與盈餘管理：中國實證 |
| 作者 (Author) | 黃朝信；林孝倫 |
| Title | Accounting Standard for Prohibition of Assets Impairment Reversals and Earnings Management: Evidence from China |
| Author | Chao-Hsin Huang；Hsiao-Lun Lin |
|
| 篇名 (Title) | 藥品許可證價值攸關性之研究 |
| 作者 (Author) | 陳光政；紀信義 |
| Title | The Value Relevance of Drug Permit License |
| Author | Guang-Zheng Chen；Hsin-Yi Chi |
