高茂峰

董事會特性 Taiwan Corporate Credit Risk Index Corporate Governance government ownership institutional ownership Audit Committee Characteristics manager ability Income Smoothing Key audit matters Critical Audit Matters mandatory rotation voluntary switch 散戶持股 董監持股 individual ownership director and supervisor ownership ownership concentration expanded audit report 經理人能力 企業社會責任報告書 text readability 關鍵查核事項 Board Characteristics Extended Audit Report 避稅行為 voluntary disclosure 審計委員會品質 自願更換會計師 自願性揭露 corporate social responsibility reporting audit committee quality 審計風險 Key Audit Matter 股權結構 審計委員會 新式查核報告 企業社會責任 auditor switch 家族持股 Expanded Audit Report key audit matters tax avoidance 管理者能力 公司治理 更換會計師 政府機構持股 金融機構持股 family ownership Audit Committee 審計委員會特性 Managerial Ability 盈餘平穩化 文本可讀性 Audit Risk Corporate Social Responsibility 信用風險 強制輪調會計師 股權集中程度 ownership structure key audit matter Key Audit Matters