會計評論 The International Journal of Accounting Studies
200807 (47期)期所有篇
我國實施所得稅單一稅率制度之研究 A Flat Tax for Taiwan: Simulations and Proposal
會計師事務所合併對審計獨立性之影響 Effects of Merger of CPA Firms on Auditor Independence
未分配盈餘加徵10％營利事業所得稅對企業提前適用財務會計準則公報第35號之影響 The Effect of Additional 10% Surtax on Undistributed Retained Earnings upon the Firm's Early Adoption of SFAS No. 35
策略、智慧資本觀點下之價值鏈活動與財務績效關連性：臺灣資訊電子業之實證研究 The Relationship among Strategy, Value Chain Activities in Intellectual Capital Perspective, and Financial Performance: An Empirical Study of Taiwan's Information Electronics Industry
