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No.Title
1 Audit Impact and Audit Fees
Kuei-Fu Li and Yun-Lan Tseng
Vol.82 2182 Views 887 Downloads
2 A Study of the Relationship between ESG Performance and Tax Avoidance—Evidence from Mergers and Acquisitions in United States
Meng-Feng Yen, Yi-Ting Li and Li-Kai Liao
Vol.82 2477 Views 91 Downloads
3 The Impact of Controlled Foreign Company Rules on Corporate Stock Price, Investment Decision, and Profit Reallocation
Chia-Wen Chang, You-Zi Lin and Hsuan-Pin Wang
Vol.82 1029 Views 61 Downloads
4 Accounting Conservatism and Investment: Separating Equilibrium, Separating Equilibrium with Distortion, and Pooling Equilibrium
Chun-Hung Chen
Vol.82 1212 Views 229 Downloads
5 Can Financial Statement Comparability Mitigate the Adverse Impacts of Financial Reporting Complexity? Evidence from Hedge Accounting
Yao-Lin Chang, Chi-Chun Liu and Chun-Yang Lin
Vol.81 840 Views 222 Downloads
6 Auditor Workload and the Communicative Value of Key Audit Matters
Wei-heng Lin, Hon-Ren Lin and Yi-Xiang Lin
Vol.81 621 Views 156 Downloads
7 The Impact of Auditor’s Social Network on the Readability of Key Audit Matters Reporting
Jo-Lan Liu, Hsin-Yi Chi and Tzu-Ching Weng
Vol.81 572 Views 118 Downloads
8 Dividend Tax Capitalization and Stock Price Reactions: Insights from Taiwan’s Capital Markets
Chuan-San Wang
Vol.81 644 Views 102 Downloads
9 Do Companies’Salary Adjustment Commitments to Employees Matter? Evidence from Employees’Productivity
Fang Gong and Ruei-Siang Chen
Vol.80 3022 Views 404 Downloads
10 Does the Facial Trustworthiness of Resigned Independent Directors Affect Financial Reporting Conservatism?
Yu-Hsuan Chung, Shaio Yan Huang and Yu-Cheng Li
Vol.80 2598 Views 271 Downloads
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