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 | 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 |
Title | Does Carbon Reduction Add to Firm Value? The Moderating Effect of Top Managers’ Cash Bonus |
Author | Yu-Lin Chang |
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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 |
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 |
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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 |
Title | Accounting Standard for Prohibition of Assets Impairment Reversals and Earnings Management: Evidence from China |
Author | Chao-Hsin Huang;Hsiao-Lun Lin |
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篇名 | 藥品許可證價值攸關性之研究 |
作者 | 陳光政;紀信義 |
Title | The Value Relevance of Drug Permit License |
Author | Guang-Zheng Chen;Hsin-Yi Chi |