DOI
stands for Digital Object Identifier
(
D
igital
O
bject
I
dentifier
)
,
and is the unique identifier for objects on the internet. It can be used to create persistent link and to cite articles.
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「
http://dx.doi.org/
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10.5297/ser.1201.002
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http://dx.doi.org/
10.5297/ser.1201.002
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不同公司治理模式下台灣上市櫃公司之盈餘管理、關係人交易與潛在舞弊的比較
高偉哲 , Masters Advisor:王泰昌;劉嘉雯
英文
DOI:
10.6342/NTU201800349
內生性 ; 監察人 ; 獨立董事 ; 審計委員會 ; 金融監督管理委員會 ; endogeneity ; supervisor ; independent director ; audit committee ; Financial Supervisory Commission


- Abbott, L. J., Park, Y., & Parker, S. (2000). The effects of audit committee activity and independence on corporate fraud. Managerial Finance, 26(11), 55-68. doi:10.1108/03074350010766990
連結: - Albersmann, B. T., & Hohenfels, D. (2017). Audit committees and earnings management–Evidence from the German two-tier board system. Schmalenbach Business Review, 18(2), 147-178. doi:10.1007/s41464-017-0028-9
連結: - Anthony, J. H., & Ramesh, K. (1992). Association between accounting performance measures and stock prices: A test of the life cycle hypothesis. Journal of Accounting and economics, 15(2-3), 203-227. doi:10.1016/0165-4101(92)90018-W
連結: - Ashbaugh, H., LaFond, R., & Mayhew, B. W. (2003). Do nonaudit services compromise auditor independence? Further evidence. The Accounting Review, 78(3), 611–639. doi:10.2308/accr.2003.78.3.611
連結: - Badertscher, B. A. (2011). Overvaluation and the choice of alternative earnings management mechanisms. The Accounting Review, 86(5), 1491-1518. doi:10.2308/accr-10092
連結: