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會計評論
The International Journal of Accounting Studies |
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| 202201 (74期)期所有篇 |
- 中國新三板企業應計盈餘管理 Accrual Earnings Management on the Enterprises of National Equities Exchange and Quotations in China
- 內部控制缺失，對盈餘管理與租稅規避相關之財稅差異的影響 The Effect of Internal Control Weakness on the Earnings Management and Tax Avoidance Related Book-Tax Differences
- 企業基金會──避稅乎？社會責任乎？ Corporate Foundations: Tax Avoidance or Corporate Social Responsibility
- 審計委員會設置及其品質與盈餘穩健性 The Establishment and Quality of Audit Committees and Earnings Conservatism
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