| dc.contributor | 會計系 | |
| dc.creator (作者) | 陳漢鐘;張立翰;鄭凱文;廖芝嫻 | |
| dc.date (日期) | 2024-08 | |
| dc.date.accessioned | 2025-11-14 | - |
| dc.date.available | 2025-11-14 | - |
| dc.date.issued (上傳時間) | 2025-11-14 | - |
| dc.identifier.uri (URI) | https://ah.lib.nccu.edu.tw/item?item_id=179811 | - |
| dc.format.extent | 136 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | 臺大管理論叢, Vol.34, No.2, pp.185-231 | |
| dc.subject (關鍵詞) | 非GAAP盈餘; 經常性項目; 特別損益項目; 盈餘管理; 解釋函令 | |
| dc.subject (關鍵詞) | Non-GAAP reporting; Recurring items; Special items; Earnings management; Compliance and disclosure interpretations | |
| dc.title (題名) | 非GAAP盈餘監管制度對盈餘管理的影響：以認列投機性特別損益為例 | |
| dc.title (題名) | The Regulation of Non-GAAP Reporting and Earnings Management: Evidence from the Recognition of Opportunistic Special Items | |
| dc.type (資料類型) | article | |
| dc.identifier.doi (DOI) | 10.6226/NTUMR.202408_34(2).0005 | |
| dc.doi.uri (DOI) | https://doi.org/10.6226/NTUMR.202408_34(2).0005 | |
