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會計審計論叢
Review of Accounting and Auditing Studies |
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| 202512 (15:2期)期所有篇 |
- 解鎖投資敏感性的調解因素：IFRS實施前後被銷除關係人銷貨角色之檢測 Unlocking Investment Sensitivity Patterns: The Role of Eliminated Related Party Transactions Before and After IFRS Adoption in Taiwan
- 關係人銷貨交易與企業避稅程度之關聯性 The Association between Related-Party Sales and Corporate Tax Avoidance
- 股價與匯率升值是否有利於主併者股東?來自G7國家與中國的證據 Do Appreciations in Equity Price and Currency Benefit the Acquirers’Shareholders? Evidence from G7 Countries and China
- 廢除遺贈稅是租稅競爭的策略嗎？合成控制法的應用 Is the Abolition of Inheritance Tax A Strategy of Tax Competition? An Application of Synthetic Control Method
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