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會計評論
The International Journal of Accounting Studies |
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| 202507 (81期)期所有篇 |
- 財報可比性能否降低財務報導複雜性的不利影響？來自避險會計的證據 Can financial statement comparability mitigate the adverse impacts of financial reporting complexity? Evidence from hedge accounting
- 會計師負荷與關鍵查核事項溝通價值 Auditor Workload and the Communicative Value of Key Audit Matters
- 會計師參加社會網絡對關鍵查核事項文本可讀性之影響 The Impact of Auditor’s Social Network on the Readability of Key Audit Matters Reporting
- 股利稅資本化與股價反應：來自臺灣資本市場的見察 Dividend Tax Capitalization and Stock Price Reactions: Insights from Taiwan’s Capital Markets
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