週次 |
授課內容 |
第1週 |
一: 講授文章:
1.Joyce, Y. (2019). Building Trust in Crisis Management: A Study of Insolvency Practitioners and the Role of Accounting Information and Processes. Contemporary Accounting Research, 37(3). pp: 1622-1657.
2.Shan, Y. G. & Troshani (2020). Digital corporate reporting and value relevance: evidence from the US and Japan. International Journal of Managerial Finance. DOI 10.1108/IJMF-01-2020-0018.
3.Brant E. Christensen, Aasmund Eilifsen, Steven M. Glover, William F. Messier (2020). The effect of audit materiality disclosures on investors’ decision making, Accounting, Organizations and Society, 87, pp: 1-13.
4.Dan Amiram, Serene Huang & Shiva Rajgopal (2020). Does financial reporting misconduct pay off even when discovered? Review of Accounting Studies, 25, pp: 811–854.
5.Li, Ningzhong; Lou, Yun; Otto, Clemens A.; Wittenberg-Moerman, Regina. (2021). Accounting Quality and Debt Concentration. Accounting Review, 96(1), pp: 377-400.
二: 課堂報告
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第2週 |
如何運用財務策略來創造公司價值 (How to use financial strategies to create company value) |
第3週 |
企業財務負債面管理應用 (Application of enterprise financial liability management) |
第4週 |
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第5週 |
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第6週 |
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第7週 |
企業財務資產面管理應用 |
第8週 |
Cristina Gaio,Tiago Gonçalves, Anabela Pereira (2021). Financial Crisis and Impairment Recognition in Non-Financial Assets, Rev. Bras. Gest. Neg. (Online) 23 (02). https://doi.org/10.7819/rbgn.v23i2.4108. (1) |
第9週 |
Cristina Gaio,Tiago Gonçalves, Anabela Pereira (2021). Financial Crisis and Impairment Recognition in Non-Financial Assets, Rev. Bras. Gest. Neg. (Online) 23 (02). https://doi.org/10.7819/rbgn.v23i2.4108. (2) |
第10週 |
See the movie 金錢太保(Other People’s Money) |
第11週 |
Discussion of "Other People’s Money" |
第12週 |
接軌IFRS永續揭露準則 S1、S2! |
第13週 |
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第14週 |
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第15週 |
小組報告_1 |
第16週 |
小組報告_2 |
第17週 |
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第18週 |
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