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會計評論
202401 (78期)
會計評論
The International Journal of Accounting Studies
202401 (78期)期所有篇
ESG第三方確信、負面社會責任新聞報導與債務資金成本間之關聯性
The Association Among ESG External Assurance、Negative Media Coverage of Social Responsibility and Cost of Debt Capital
金融業法定信用損失與IFRS 9預期信用損失之價值攸關性
The Value Relevance of Legal Credit Loss and Expected Credit Loss Under IFRS 9 in Financial Industry
CSR報告書的字裡行間：檢視繁體中文可讀性指標與ESG量化績效值之關聯
Revelation between the Lines of CSR Reports: Readability Measure for Traditional Chinese and ESG Score
會計可比性與相對租稅規避：考量資訊環境及企業策略之角色
Accounting Comparability and Relative Tax Avoidance: The Roles of Information Environment and Business Strategy
The Winner of the Four Prestigious Awards from the American Accounting Association: An Interview with Chair Professor Anne Wu
The Winner of the Four Prestigious Awards from the American Accounting Association: An Interview with Chair Professor Anne Wu
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