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審計委員會

概要

作品:	7 作品在 7 項出版品 7 種語言

書目資訊

管理者的建立帝國誘因與實質盈餘管理 : = 論審計委員會角色 = Managerial Empire Building and Real Earnings Management : The Role of Audit Committee / by: (書目-語言資料,印刷品)

審計委員會與避稅行為之關聯 = = The Association between Audit Committee and Tax Avoidance / by: (書目-語言資料,印刷品)

審計委員會與研發投資效率 = = Audit Committee Characteristics and R&D Investment Efficiency / by: (書目-語言資料,印刷品)

審計委員會與關鍵查核事項之關聯性 = = The relationship between audit committee and critical audit matters / by: (書目-語言資料,印刷品)

審計委員會與盈餘品質之關聯 = = The Association between Audit Committee and Earnings Quality / by: (書目-語言資料,印刷品)

審計委員會與資金成本之關聯 = = The association between audit committee and cost of capital / by: (書目-語言資料,印刷品)

董事會與審計委員會特性對股利政策之影響 = = The impact of board and audit committee characteristics on dividend policy / by: (書目-語言資料,印刷品)

主題

overinvestment

audit committee meeting frequency

價值攸關性

代理理論

Corporate Governance

Dividend Policy

Audit Committee Characteristics

管理者的建立帝國誘因

過度投資

cost of equity

Critical Audit Matters

避稅行為

研發費用

Board of Directors

關鍵查核事項

Audit committee

永久性財稅差異

審計委員會開會次數

盈餘品質

董事會

審計委員會

Managerial empire building

投資效率

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

Agency Theory

實質盈餘管理

Real earnings management

tax avoidance

permanent book-tax difference

投資不足

underinvestment

earnings quality

Expanded Audit Report

新式查核報告

現金有效稅率

audit committee

investment efficiency

discretionary current accruals

債務資金成本

cost of debt

公司治理

Audit Committee

審計委員會特性

cash effective tax rate

R&D expenditures

discretionary accruals

裁決性應計項

audit committee size

weighted average cost of capital

股利政策