會計評論 The International Journal of Accounting Studies
201501 (60期)期所有篇
強制以XBRL申報財務報告能否降低資訊不對稱？ Does Mandatory Filing of XBRL Financial Reports Reduce the Information Asymmetry?
應記項目持續性與穩健會計之非線性關係 The Nonlinear Relationship between Accruals Persistence and Accounting Conservatism
探討醫療組織誘因制度、權益公平認知對醫師工作績效之影響－－以預算強調做為權變因素 The Effect of Hospital Incentives and Equity Fairness Perceptions on Physicians' Job Performance: Budget Emphasis as a Contingent Variable
股權分置改革能否改善中國上市公司的盈餘資訊內涵？ Does Nontradable Share Reform Improve the Informativeness of Earnings in China?
