會計評論 Journal of Accounting Review

1

The Dark Side of R&D: Evidence of Classification Shifting to Avoid Goodwill Impairments
Chuan-San Wang

JAR Vol. 83 577 Views 46 Downloads

2

The Relationship Between the Global Minimum Tax and Taiwanese Enterprises: An Evaluation of Tax Policy Options
Ming-Chin Chen and Huan-Yi Li

JAR Vol. 83 554 Views 46 Downloads

3

Do Key Audit Matters Convey Operational Risks and Influence Managerial Decision-Making? Perspectives on Inventory and Accounts Receivable
Sin-Hui Yen and Yu-Shan Chang

JAR Vol. 83 562 Views 42 Downloads

4

The Validity of ROA-Matched Discretionary Accruals as an Earnings Management Measure in the Taiwan Market
Kendro Vincent

JAR Vol. 83 537 Views 31 Downloads

5

Audit Impact and Audit Fees
Kuei-Fu Li and Yun-Lan Tseng

Vol.82 2694 Views 984 Downloads

6

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 3184 Views 188 Downloads

7

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 1502 Views 117 Downloads

8

Accounting Conservatism and Investment: Separating Equilibrium, Separating Equilibrium with Distortion, and Pooling Equilibrium
Chun-Hung Chen

Vol.82 1876 Views 471 Downloads

9

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 1234 Views 253 Downloads

10

Auditor Workload and the Communicative Value of Key Audit Matters
Wei-heng Lin, Hon-Ren Lin and Yi-Xiang Lin

Vol.81 994 Views 186 Downloads

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