會計評論

1

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.81 358 Views 141 Downloads

2

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

Vol.81 230 Views 79 Downloads

3

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.81 231 Views 72 Downloads

4

Dividend Tax Capitalization and Stock Price Reactions: Insights from Taiwan’s Capital Markets
Chuan-San Wang

Vol.81 216 Views 58 Downloads

5

Do Companies’Salary Adjustment Commitments to Employees Matter? Evidence from Employees’Productivity
Fang Gong and Ruei-Siang Chen

Vol.80 2665 Views 373 Downloads

6

Does the Facial Trustworthiness of Resigned Independent Directors Affect Financial Reporting Conservatism?
Yu-Hsuan Chung, Shaio Yan Huang and Yu-Cheng Li

Vol.80 2288 Views 245 Downloads

7

The Effect of Negative Corporate Social Responsibility Events on CEO Turnovers and CEO Compensations
Shu-Miao Lai, Chih-Liang Liu and Chung-Yueh Wu

Vol.80 2438 Views 266 Downloads

8

When the Material Information Is Not‘Material’: The Dynamics of Disclosure Under China's Zero-Covid Policy
Hsiu–Wei Chang, Pang–Yu Wang and Jian–Wei Yu

Vol.80 2409 Views 218 Downloads

9

Sustainable Performance and Earnings Momentum-The Role of Economic
Wen-Chyan Ke, Huai-Yuan Hu and Chang Chan

Vol.79 1146 Views 366 Downloads

10

The Information Content of Key Audit Matters Characteristics
Sin-Hui Yen and Tien-Yun Lu

Vol.79 829 Views 217 Downloads

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