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導入IAS 40對審計公費之影響 (The Effect of IAS 40 on Audit Fees)
Lin, Chan-Jane - 2019
Chinese Abstract: 國際會計準則第40號「投資性不動產」（簡稱IAS...
Persistent link: https://www.econbiz.de/10012862350
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知识产权国际投资仲裁中的公共政策考量 (Public Policy Considerations in Intellectual Property-Related International Investment Arbitration)
Klopschinski, Simon - 2021
Chinese Abstract: 在国际投资仲裁案件菲利普·莫里斯烟草公司（Philip...
Persistent link: https://www.econbiz.de/10013219089
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Welfare Comparison between Specific and Ad Valorem Export Trade Policy the Case of Multi-Domestic Firms
Ueng, K.L. Glen; Kuo, Horn-In - In: Journal of Economics and Management 6 (2010) 1, pp. 17-32
This paper extends the results obtained by Hwang et al. (1997) and Yang (2005) to the case of multi-domestic firms. Either the domestic government's budget constraint may be binding or there exists the social cost which caused by financing the export subsidy, we find that the policy of the...
Persistent link: https://www.econbiz.de/10008555979
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基於會計盈餘資訊性的融資限制 (Financial Constraints Based on the Informativeness of Accounting Earnings)
Lin, Shih-Chieh - 2015
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...
Persistent link: https://www.econbiz.de/10013016839
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股权分置改革与IPO前后盈余管理行为研究 (Split-Share Structure Reform and Earning Management between Pre-IPO and Post-IPO)
Fang, Junxiong - 2015
Chinese Abstract:...
Persistent link: https://www.econbiz.de/10013025164
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強制以XBRL申報財務報告能否降低資訊不對稱？(Does Mandatory Filing of XBRL Financial Reports Reduce the Information Asymmetry?)
Lin, Ching-Chieh - 2015
Chinese Abstract: 本文探討強制以eXtensible Business Reporting...
Persistent link: https://www.econbiz.de/10013026848
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The Market Responses to Earnings Seasonality : Evidence from Chinese A-Share Market
He, Yujin; Jiang, Danling; Zhu, Hongquan - 2022
Chinese Abstract:...
Persistent link: https://www.econbiz.de/10013321517
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Earnings Rounding-up Behavior and Earnings Management
Chen, Kuang-Ku; Cheng, Kuo-Chih; Yang, Mei-Ling; Chung, … - In: Journal of Economics and Management 5 (2009) 1, pp. 135-157
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...
Persistent link: https://www.econbiz.de/10008555937