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English Abstract: Slack can prevent the substantive loss of enterprise suffering from the uncertainty, but it leads to inefficiency because of the large carrying cost. The ideal status is that the enterprise carries less slack and has the competency of response to the unexpected circumstances....

It has been increasingly recognized that the competitive opportunities of industrial clusters have become a critical element of national, state, regional, and local plan activities. The Hsinchu Science-based Industry Park is the most successful industry cluster of Taiwan, it was established in...

A web portal is a site that can serve as a starting point to a wide variety of web searches. Portal technology first emerged when search engines like Yahoo! developed a common avenue by which users were able to seek and retrieve information from the Internet. These sites emerged as gateways to...

Chinese Abstract: 融資限制指的是：公司無法按照最適投資所要求的條件來取得外部資金， 以致無法達到最適投資。本研究建構一個基於盈餘資訊性的融資限制之理論模...

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Chinese Abstract: 本文探討強制以eXtensible Business Reporting...

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This research starts with the assumption that, in Taiwanese companies listed as "Emerging," earnings are manipulated to surpass a cognitive reference point denoted by ¡uN*10k¡v, as has been documented by Carslaw (1988) and Thomas (1989). This paper investigates whether similar manipulation...