This paper proposed a theoretical framework of innovation based on the perspective of ownership, and constructed an empirical research system of the relationship between ownership structure and innovation. In view of existing theme scattered and lack of interaction, this paper proposed a...

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This research starts with the assumption that, in Taiwanese companies listed as "Emerging," earnings are manipulated to surpass a cognitive reference point denoted by ¡uN*10k¡v, as has been documented by Carslaw (1988) and Thomas (1989). This paper investigates whether similar manipulation...

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Chinese Abstract: 本文探討強制以eXtensible Business Reporting...

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Chinese Abstract: 融資限制指的是：公司無法按照最適投資所要求的條件來取得外部資金， 以致無法達到最適投資。本研究建構一個基於盈餘資訊性的融資限制之理論模...

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