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會計評論
The International Journal of Accounting Studies |
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| 202607 (83期)期所有篇 |
- 研發支出的黑暗面：以費用分類移轉規避商譽減損之證據 The Dark Side of R&D: Evidence of Classification Shifting to Avoid Goodwill Impairments
- 全球最低稅負制與我國企業之關聯：兼論課稅方案評估 The Relationship Between the Global Minimum Tax and Taiwanese Enterprises: An Evaluation of Tax Policy Options
- 關鍵查核事項是否傳達營運風險與影響管理決策？存貨及應收款項觀點 Do Key Audit Matters Convey Operational Risks and Influence Managerial Decision-Making? Perspectives on Inventory and Accounts Receivable
- 探討以績效控制裁決性應計數作為臺灣市場盈餘管理衡量指標之有效性 The Validity of ROA-Matched Discretionary Accruals as an Earnings Management Measure in the Taiwan Market
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