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黃德芬

Overview
Works: 1 works in 18 publications in 1 languages
Titles
會計穩健與財稅差異之關聯性 = = The Association between Accounting Conservatism and Book-Tax Differences / by: 鈴木德龍; 黃德芬; De-Long Ling Mu; Huang, Der-Fen (Language materials, printed)
審計委員會與避稅行為之關聯 = = The Association between Audit Committee and Tax Avoidance / by: 林怡宣; 黃德芬; Huang, Der-Fen. (Language materials, printed)
會計穩健與會計師查核任期之關聯 = = The Association between Accounting Conservatism and Auditor Tenure / by: 許青華; 黃德芬; Hsu, Ching Hua; Huang, De-Fen (Language materials, printed)
會計穩健與審計市場佔有率之關聯 = = The Association between Accounting Conservatism and Audit Market Share / by: 沈秉誼; 黃德芬; Shen, Bing-Yi; Huang, De-Fen (Language materials, printed)
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Subjects
審計公費 audit committee meeting frequency 價值攸關性 earnings management 展望理論 法定稅率 MSCI non-audit fees audit fees cost of equity 企業社會責任報告書 盈餘管理 tax avoidance behavior prospect theory Anti-Thin Capitalization 反資本弱化管制 避稅行為 effective tax rate 總有效稅率 total effective tax rate current effective tax rate taking a big bath capital expenditure decision statutory tax rates the value of corporate 永久性財稅差異 非審計公費 審計委員會開會次數 盈餘品質 洗大澡 income smoothing asset impairment 融資決策 審計委員會 有效稅率 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 當期有效稅率 內部控制審計公費 internal control audit fees 非資本支出決策 反資本弱化 related party debt anti-thin capitalization requirements 企業價值 ESG ratings tax avoidance permanent book-tax difference earnings quality 資產減損 impairment of assets non- capital expenditure decision ESG 現金有效稅率 audit committee discretionary current accruals 債務資金成本 cost of debt earning management 公允價值衡量 盈餘平穩化 investment decision income-smoothing ESG評級 負債資金成本 cash effective tax rate discretionary accruals 裁決性應計項 audit committee size weighted average cost of capital corporate social responsibility fair value measurement 投資決策 資本支出決策 關係人負債 financing decision
 
 
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