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CEO的個人特質,是否影響商譽減損測試的相關揭露? |
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| 2022-05 |
CEO的會計財務背景與過度自信傾向 |
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Corporate Governance, Product Market Competition and Announcement Returns of Spinoff Firms |
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| 2019-12 |
Disclosure of Fair Value Measurement in Goodwill Impairment and Audit Fees |
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Disclosure of fair value measurement in goodwill impairment test and audit fees |
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在股權激勵所帶來的誘因,以及來自高層的壓力之下,具會計專業技術的財務長,是否仍帶來較高的會計品質? |
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盈餘連續上升的公司,是否會利用時機發行股票增資? |
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經理人盈餘預測四捨五入之動機,與分析師盈餘預測四捨五入之探討 |
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