會計評論 Journal of Accounting Review

In July 2026《Journal of Accounting Review》 Issue 83 released

Uploaded on 2026.07.31

In July 2026, The Journal of Accounting Review Issue 83 was released.
View online:

https://jar.acct.nccu.edu.tw/vol_filelist.aspx?sid=&lang=en&pid=29&ptype=p

The Dark Side of R&D: Evidence of Classification Shifting to Avoid Goodwill Impairments
The Relationship Between the Global Minimum Tax and Taiwanese Enterprises: An Evaluation of Tax Policy Options
Do Key Audit Matters Convey Operational Risks and Influence Managerial Decision-Making? Perspectives on Inventory and Accounts Receivable
The Validity of ROA-Matched Discretionary Accruals as an Earnings Management Measure in the Taiwan Market

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