中華會計學刊 第十三卷第一期 (Vol_13-1)

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

中華會計學刊 第十三卷第一期 (Vol_13-1)

出版月份 (Publication Period) : 2017-12 / 誌謝:《中華會計學刊》特別感謝勤業眾信聯合會計師事務所贊助。

篇名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 張育琳
TitleDoes Carbon Reduction Add to Firm Value? The Moderating Effect of Top Managers’ Cash Bonus
AuthorYu-Lin Chang
篇名 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 陳耀宗;Randal J. Elder;洪聖閔; 劉政淮
TitleFinancial Restatements, Auditor Dismissals and Resignations: Auditor-related Characteristics and Economic Consequences
AuthorKen Y. Chen; Randal J. Elder;Shengmin Hung;Cheng-Hwai Liou
篇名會計準則禁止資產減損之迴轉與盈餘管理:中國實證
作者 黃朝信;林孝倫
TitleAccounting Standard for Prohibition of Assets Impairment Reversals and Earnings Management: Evidence from China
AuthorChao-Hsin Huang;Hsiao-Lun Lin
篇名 藥品許可證價值攸關性之研究
作者 陳光政;紀信義
TitleThe Value Relevance of Drug Permit License
AuthorGuang-Zheng Chen;Hsin-Yi Chi