黃德芬

審計公費 audit committee meeting frequency 價值攸關性 earnings management 展望理論 法定稅率 MSCI non-audit fees audit fees cost of equity 企業社會責任報告書 盈餘管理 tax avoidance behavior prospect theory Anti-Thin Capitalization 反資本弱化管制 避稅行為 effective tax rate 總有效稅率 total effective tax rate current effective tax rate taking a big bath capital expenditure decision statutory tax rates the value of corporate 永久性財稅差異 非審計公費 審計委員會開會次數 盈餘品質 洗大澡 income smoothing asset impairment 融資決策 審計委員會 有效稅率 value-relevance 流動裁決性應計項 審計委員會規模 權益資金成本 加權平均資金成本 當期有效稅率 內部控制審計公費 internal control audit fees 非資本支出決策 反資本弱化 related party debt anti-thin capitalization requirements 企業價值 ESG ratings tax avoidance permanent book-tax difference earnings quality 資產減損 impairment of assets non- capital expenditure decision ESG 現金有效稅率 audit committee discretionary current accruals 債務資金成本 cost of debt earning management 公允價值衡量 盈餘平穩化 investment decision income-smoothing ESG評級 負債資金成本 cash effective tax rate discretionary accruals 裁決性應計項 audit committee size weighted average cost of capital corporate social responsibility fair value measurement 投資決策 資本支出決策 關係人負債 financing decision