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會計評論 The International Journal of Accounting Studies |
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| 202601 (82期)期所有篇 |
- 查核影響力與審計公費 Audit Impact and Audit Fees
- 企業ESG表現與公司避稅傾向關聯性之研究──以美國併購事件為例 A Study of the Association between ESG Performance and Tax Avoidance—Evidence from Mergers and Acquisitions in the United States
- 受控外國公司法規對公司股價、投資決策及利潤重新配置之影響 The Impact of Controlled Foreign Company Rules on Corporate Stock Price, Investment Decision, and Profit Reallocation
- 會計穩健性與投資之分離均衡、有扭曲的分離均衡及混同均衡 Accounting Conservatism and Investment: Separating Equilibrium, Separating Equilibrium with Distortion, and Pooling Equilibrium
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