《中華會計學刊》中華會計學刊文章精選
2023-08-15【Call for papers】The Eleventh International Conference of the Journal of International Accounting Research (JIAR)
2023-09-05| 篇名 | 集團企業內部資本市場對資本結構調整速度的影響：以臺灣為例 |
| 作者 | 陳昭蓉；朱雅菁；吳偉劭；朱全斌 |
| Title | The Impact of the Internal Capital Market of Business-Group Affiliation on the Dynamic Capital-Structure Adjustment Speed: Evidence from Taiwan |
| Author | Chao-Jung Chen；Ya-Ching Chu；Wei-Shao Wu；Chuan-Pin Chu |
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| 篇名 | 裁決性呆帳損失是加強還是削弱了銀行業的市場資訊效率？ |
| 作者 | 詹凌菁；Edward Lee |
| Title | Does Discretionary Loan Loss Provision Strengthen or Weaken Market Information Efficiency in The Banking Sector? |
| Author | Ann Ling-Ching Chan；Edward Lee |
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| 篇名 | COVID-19對於實質盈餘管理之影響：以臺灣資料為例 |
| 作者 | 林育慶；顏如君；劉乃熒 |
| Title | The Effect of COVID-19 on Real Earnings Management: Evidence from Taiwan |
| Author | Yu-Ching Lin；Ju-Chun Yen；Nai-Yng Liu |
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