姚維仁

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