中華會計學刊 第二十一卷第一期 (Vol_21-1)
2025-08-07【中華會計教育學會】Google Sheets × 生成式 AI 教學研討會
2026-07-20| 篇名 | 機構投資人盡職治理與被投資者永續揭露品質 |
| 作者 | 謝佳純 |
| Title | Institutional Investor Stewardship and Investees’ ESG Reporting Quality |
| Author | Chia-Chun Hsieh |
| 下載 (Download) |  |
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| 篇名 | 國際財務報告準則第16 號對財務報表可比較性的影響 |
| 作者 | 蔡元棠；王登仕 |
| Title | The Effect of IFRS 16 on Financial Statement
Comparability |
| Author | Yuan-Tang Tsai；Teng-Shih Wang |
| 下載 (Download) | |
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| 篇名 | 債務市場與碳排放關聯性之研究 |
| 作者 | 林書賢；韓松霖 |
| Title | The Association Between the Loan Market and Carbon Emissions |
| Author | Shu-Hsien Lin；Sung-Lin Han |
| 下載 (Download) | |
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| 篇名 | 財務報表可比性、會計績效與利率：公司治理表現之角色 |
| 作者 | 戴怡蕙；王盈傑 |
| Title | Financial Reporting Comparability, Accounting Performance, and Interest Rate: The Role of
Corporate Governance Performance |
| Author | Yi-Hui Tai；Ying-Chieh Wang |
| 下載 (Download) | |
