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ISSN 1018-1687
DOI:10.6552/JOAR

本刊為臺灣歷史最悠久的會計類期刊
目前為國際SCOPUS資料庫收錄期刊及國內國科會TSSCI核心第一級期刊


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  • Open AccessArticle

    The Association Among ESG External Assurance、Negative Media Coverage of Social Responsibility and Cost of Debt Capital

    by Mei-Hui Chen, Yan-Hui Wu

    Abstract

    Stakeholders are increasingly interested in ESG (Environment, Social, and Governance) issues, while ESG reporting can help stakeholders assess risks and business performance in a company. We take Taiwan-listed companies from 2014 to 2021 as samples to explore whether sustainability reporting and external assurance can influence the cost of debt. Further, how the media coverage of negative social responsibility news moderates the relationship between sustainability reporting and the cost of debt ...

  • Open AccessArticle

    The Value Relevance of Legal Credit Loss and Expected Credit Loss Under IFRS 9 in Financial Industry

    by Shu-Hua Lee, Pei-Chen Hsieh, An-An Chuang, Yann-Ching Tsai

    Abstract

    Since 2018, besides the Financial Supervisory Commission in Taiwan (FSC Taiwan) regulations governing the procedures for evaluating assets and dealing with non-performing/non-accrual loans (hereafter the FSC Taiwan regulations), Taiwanese financial firms are required to disclose any differences in loss allowance based on the provisions for expected credit losses under IFRS 9. The study aims to compare the two systems (i.e. IFRS 9 and the FSC Taiwan regulations) and examine whether total loss all...

  • Open AccessArticle

    Revelation between the Lines of CSR Reports: Readability Measure for Traditional Chinese and ESG Score

    by Yu-Kuo Chiang, Hsiou-Wei Lin

    Abstract

    This study proposes the view that the CRIE value, a Traditional Chinese readability index commonly used by domestic financial accounting circles, is inversely proportional to the specificity of the company’s Chinese CSR report content. This study hand-collects and examines the CSR reports issued by listed companies in Taiwan from 2015 to 2021 to explore the relationship between ESG performance and the CRIE value of the report. The CRIE value relies on the number of difficult words in the report ...

  • Open AccessArticle

    Accounting Comparability and Relative Tax Avoidance: The Roles of Information Environment and Business Strategy

    by Yi-Hsing Liao, Teng-Sheng Sang, Yu-Shan Chang

    Abstract

    How do information sources affect corporate tax avoidance behavior relative to industry peers? In this study, we examine this important issue using the emerging market setting of Taiwan, where poor information disclosures and abusive related party transactions negatively affect the information environment. We have found that a firm’s tax avoidance rank among peers is significantly influenced by accounting comparability, which is consistent with the notion that accounting comparability can help to ...

  • Open AccessArticle

    The Winner of the Four Prestigious Awards from the American Accounting Association: An Interview with Chair Professor Anne Wu

    by Chia-Ling Lee

    Abstract

    Adhering to the beliefs that “knowledge and action should go hand in hand” and that “theory must be put into practice,” National Chengchi University Chair Professor Anne Wu constructed the Integrative Strategic Value Management System (iSVMS) and Activity Value Management (AVM). To this present day, she has published 75 research papers in Chinese and English academic journals, 185 practical articles, 7 books, and 8 teaching cases. She is also the owner of 6 trademarks and patents along with 11 i...

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