採用IFRS後商譽及廉價購買利益之價值攸關——以臺灣為例 The Study on Value Relevance of Goodwill and Bargain Purchase Gains after Adoption of IFRS: Evidence from Taiwan
預算支出目標調整之困難度對後續預算執行及預算績效之影響:以策略性溝通作為權變因素 The Effect of Difficult Adjustments in Budget Expenditure Goal on Budget Execution and Budgeting Performance: The Contingent Effect of Strategic Communication