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中華會計學刊 Taiwan Accounting Review |
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202307 (19:1期)期所有篇 |
- 集團企業內部資本市場對資本結構調整速度的影響:以臺灣為例 The impact of the internal capital market of business-group affiliation on the dynamic capitalstr-ucture adjustment speed: Evidence from Taiwan
- 裁決性呆帳損失是加強還是削弱了銀行業的市場資訊效率? Does Discretionary Loan Loss Provision Strengthen or Weaken Market Information Efficiency in The Banking Sector?
- COVID-19對於實質盈餘管理之影響:以臺灣資料為例 The Effect of COVID-19 on Real Earnings Management: Evidence from Taiwan
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