Volume 36, January 2003

  Market Reaction to the Merger of CPA Firms—A Joint Test of the Agency Hypothesis and Insurance Hypothesis Chiawen Liu
  Investigating the Extent Intangible Assets Help Explain IPO Under-pricing and Post-IPO Insider Holding Changes Chen-Lung Chin, Hsiou-Wei William Lin, Ju-Sen Hong
  CEO Pay-Performance Sensitivity, Performance Threshold and Discretionary Accounting Choices -An Empirical Study Chaur-Shiuh Young, Shing-Jen Wu
  The Study on Corporate Marginal Tax Rates in Taiwan Li-Hua Kao