語系
姚維仁
概要
作品: | 1 作品在 23 項出版品 1 種語言 |
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書目資訊
公允價值保守程度與債權結構之關聯性: = 來自台灣私債市場的證據= The Association between Fair Value Conservatism and Syndicated Loan Structure : Evidence from Taiwan /
by:
郭品妤; 姚維仁; Yao, Wei-Ren.
(書目-語言資料,印刷品)
ESG揭露品質和銀行債務條款 : = 以美國聯貸為例 = ESG disclosure quality and bank loan contracting : evidences from U.S. syndicated loan market /
by:
朱士杰; 姚維仁; Yao, Wei-Ren
(書目-語言資料,印刷品)
公允價值保守程度對企業信用風險之影響: = 來自臺灣市場的證據= The Effect of Fair Values Conservatism on Credit Risk:Evidence from Taiwan Listed Firms /
by:
姚維仁; Yao, Wei-Ren.; 謝文寧
(書目-語言資料,印刷品)
IASB委員任職監管機構對會計品質之影響 : = 來自IASB委員國的證據 = The effect of national regulatory authority IASB members on accounting quality : evidence from IASB members' countries /
by:
王境頡; 姚維仁; Yao, Wei-Ren
(書目-語言資料,印刷品)
國際會計準則理事會委員之國籍對會計品質之影響 : = 來自強制採用IFRS國家之證據 = The effect of the nationality of IASB members on the accounting quality: evidence from mandatory IFRS reporting countries /
by:
姚維仁; Yao, Wei-Ren; 張櫻馨
(書目-語言資料,印刷品)
銀行債務契約訂定對國際會計準則調節數之影響:來自台灣的證據 = = The Effects of Bank Loan Contracting on IFRS Reconciliations: Evidences from Taiwan /
by:
謝孟宸; 姚維仁; Wei-Ren Yao
(書目-語言資料,印刷品)
中國上市公司由異地查核轉為同地查核後對審計品質的影響 = = The effects of auditor switch from non-local to local on audit quality : evidence from China listed companies /
by:
黃筱茹; 姚維仁; Yao, Wei-Ren
(書目-語言資料,印刷品)
IFRS 9預期信用損失之價值攸關性 : = 來自台灣上市(櫃)公司之證據 = The value relevance of IFRS 9 expected credit loss: evidence from the Taiwan stock exchange /
by:
姚維仁; Yao, Wei-Ren; 黃聖嘉
(書目-語言資料,印刷品)
會計準則之攸關性與債務結構之關聯性—以美國銀行聯貸為例 = = The Associations between Accounting Standard Relevance and the Debt Ownership Structure-Evidence from U.S. Syndicated Loan Market /
by:
林芳宇; 姚維仁; Wei-Ren Yao
(書目-語言資料,印刷品)
供應鏈會計師與債務契約之關聯性 : = 來自台灣的證據 = The Association between Supply Chain Auditors and Private Loan Contracting : Evidence from Taiwan /
by:
姚維仁; Yao, Wei-Ren.; 楊庭昀
(書目-語言資料,印刷品)
供應鏈會計師與公允價值保守程度之關聯性 = = The associations between supply chain auditors and fair value conservatism /
by:
李映潔; 姚維仁; Yao, Wei-Ren
(書目-語言資料,印刷品)
IFRS 16租賃資本化對財務報表價值攸關性之影響 = = The effect of IFRS 16 lease capitalization on the value relevance of financial statements /
by:
胡芷若; 姚維仁; Yao, Wei-Ren
(書目-語言資料,印刷品)
公允價值保守程度與會計師產業專家之關聯性: = 來自台灣的證據= The Associations between Fair Value Conservatism and Auditors’ Industry Expertise: Evidences from Taiwan /
by:
姚維仁; Yao, Wei-Ren.; 黃姿穎
(書目-語言資料,印刷品)
會計準則之攸關性與債務條件之關聯性—以美國銀行聯貸為例 = = The Associations between Accounting Standard Relevance and Loan Contracting-Evidences from U.S. Syndicated Loan Market /
by:
鄭涵文; 姚維仁; Wei-Ren Yao
(書目-語言資料,印刷品)
公允價值保守程度與債務契約之關聯性: = 來自台灣私債市場的證據= The Association between Fair Value Conservatism and Private Loan Contracting: Evidence from Taiwan /
by:
姚維仁; Yao, Wei-Ren.; 黎佳欣
(書目-語言資料,印刷品)
法源體系、IASB委員國及監管經驗對會計品質之影響 : = 來自強制採用IFRS國家之證據 = The effect of legal origins, IASB members' country experiences of national regulatory authority and accounting quality: Evidence from mandatory use of IFRS countries /
by:
王佑婷; 姚維仁; Yao, Wei-Ren
(書目-語言資料,印刷品)
國際會計準則與美國會計準則之會計品質 : = 美國籍IASB委員之影響 = The accounting quality between the IFRS and US GAAP accounting amounts:the effect of IASB members from United States /
by:
謝宜真; 姚維仁; Yao, Wei-Ren
(書目-語言資料,印刷品)
ESG績效對高階主管薪酬敏感度之影響 : = 來自台灣的證據 = The effects of ESG performance on executive compensation : evidence from Taiwan /
by:
姚維仁; Yao, Wei-Ren; 黃于珊
(書目-語言資料,印刷品)
公允價值評價與債權結構之關聯性--以美國銀行聯貸為例 = = The Associations between Fair Value Measurement and the Debt Ownership Structure – Evidence from U.S. Syndicated Loan Market /
by:
鍾宛儒; 姚維仁; Wei-Ren Yao
(書目-語言資料,印刷品)
法源體系、IASB委員國及任期對會計品質之影響 : = 來自歐盟的證據 = The effect of legal origins, IASB members' country and tenure and accounting quality ─ Evidence from EU /
by:
姚維仁; Yao, Wei-Ren; 劉昱均
(書目-語言資料,印刷品)
會計師事務所合併對審計品質的影響 : = 來自2007年中國推動合併政策之證據 = The effects of CPA firms merger on audit quality – evidence from China policy in 2007 /
by:
洪岱均; 姚維仁; Yao, Wei-Ren
(書目-語言資料,印刷品)
PCAOB檢查、銀行聯貸結構、債務契約條款 = = PCAOB inspection, loan syndicated structure, and bank loan contractual terms /
by:
葉念祖; 姚維仁; Yao, Wei-Ren
(書目-語言資料,印刷品)
IASB委員任期對會計品質之影響 : = 來自IASB委員國的證據 = The Tenure of the IASB member and accounting quality-Evidence from IASB members' countries/
by:
葉冠廷; 姚維仁; Yao, Wei-Ren
(書目-語言資料,印刷品)
更多
較少的
主題
Fair value measurements
Cost of Debt
International Accounting Standard Board
美國會計準則
IFRS
Audit quality
Audit Quality
PCAOB
value relevance
Value Relevance
會計專家
保守
供應鏈會計師
Supply chain relationships
Earning Management
International Accounting Standards Board
Accounting quality
盈餘管理
法源體系
國際財務報導準則
IASB members
Legal system
Tenure
公允價值保守
CPA-firm merger
Discretionary accruals
Bank loan contractual terms
IFRS 9
Ohlson 模型
預期信用減損損失
高階主管薪酬
債務契約
信用評等
會計品質
監管機構經歷
國際會計準則
會計師事務所之更換
Loan syndicated structure
operating leases
營業租賃
Expected Credit Loss
The members of IASB
ESG揭露品質
資訊不對稱
Conditionally Conservative
IASB委員
任期
Fair value conservatism
事務所所在地
Auditor Locality
Accounting expert
ESG performance
executive compensation
family firm
Conservatism
Information asymmetry
Personal Regulatory Experience
International Accounting Standards Board(IASB)
International Financial Reporting Standards(IFRS)
US GAAP
The member of IASB
PCAOB inspection
PCAOB檢查
家族企業
Debt ownership structure
Industry expertise
Debt contracts
Fair Value Measurements
國際會計準則委員會
會計師事務所合併
價值攸關
公允價值衡量
債權結構
Conservative
Syndicated loan
債務資金成本
Legal origins
Accounting Quality
國際會計準則理事會
國籍
Nationality
Supply chain auditors
financial lease
loan contracting
聯合貸款
產業專家
供應鏈
Auditors’ supply chain knowledge
Credit Rating
International Financial Reporting Standard
審計品質
裁決性應計數
Auditor Switch
債務契約條款
銀行聯貸結構
融資租賃
Ohlson Model
ESG績效
ESG disclosure quality
金融機構
financial institutions