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Vol.78 2489 Views 210 Downloads

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The Value Relevance of Legal Credit Loss and Expected Credit Loss Under IFRS 9 in Financial Industry
Shu-Hua Lee, Pei-Chen Hsieh, An-An Chuang and Yann-Ching Tsai

Vol.78 2221 Views 68 Downloads

3

Revelation between the Lines of CSR Reports: Readability Measure for Traditional Chinese and ESG Score
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Vol.78 2343 Views 113 Downloads

4

Accounting Comparability and Relative Tax Avoidance: The Roles of Information Environment and Business Strategy
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Vol.78 2886 Views 77 Downloads

5

Vol.78 547 Views 45 Downloads

6

The Effects of Bank Loan Contracting on Financial Reporting: Evidence from Taiwan IFRS Reconciliation
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Vol.77 227 Views 82 Downloads

7

The Impact of Securitization on Banks’ Mortgage Loan Growth
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Vol.77 170 Views 60 Downloads

8

Does the Quality of the Compensation Committee Affect the Relationship Between Core Agency Problems and Pay-performance Sensitivity?
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Vol.77 198 Views 73 Downloads

9

Are the Directors or Supervisors Fat Cats in Zombie Firms? Discuss the Role of the Compensation Committee
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Vol.77 199 Views 63 Downloads

10

Does Industrial Cluster Affect Supplier Firms’ Cost Structure in the Presence of Major Customers?
Chaur-Shiuh Young, Liu-Ching Tsai and Ya-Ching Chu

Vol.76 131 Views 29 Downloads

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