陳家慧

產業專精會計師事務所 Auditor industry specialization Segment reporting quality overinvestment 公司投資效率 建立帝國誘因 董事會治理機制 董事會特性 Supply Chain Auditor Audit firm industry specialization Global diversification Earnings Management Auditor Industry Specialization 代理問題 管理者的建立帝國誘因 過度投資 Investment Efficiency 研發資本化 供應鏈會計師 Tax avoidance 跨國多角化 盈餘管理 Agency Problem Cross-shareholdings fat cat company 分析師追蹤人數 部門別報導品質 研發費用 Board Characteristics 自由現金流量 supply chain Analyst forecasting error 市場佔有率 避稅行為 會計師事務所產業專精 Supply chain auditor 會計師產業專家 交叉持股 Cross-Shareholdings Supply chain Major customers Investment efficiency Audit committee Customer concentration 研發費用化 Discretionary R&D decisions Financial Statement Readability 產業多角化 Industrial diversification Financial Reporting Readability ESG performance 分析師每股盈餘預測準確度 corporation’s environmental 投資效率 Corporate social responsibility 審計委員會 Managerial empire building Empire Building R&D capitalization free cash flow 管理者之建立帝國誘因 R&D expense 管理當局帝國建立 肥貓公司 分析師每股盈餘預測離散程度 企業社會責任 實質盈餘管理 Real earnings management 投資不足 underinvestment 裁決性研發決策 會計師事務所任期 major customer Financial statement readability Financial statements readability 公司價值 分析師行為 analysts’ behavior accuracy of analysts' earnings per share forecasts 主要客戶 客戶集中度 audit committee investment efficiency audit firm tenure 分析師預測誤差 Major customer Market share 財報可讀性 firm value 企業ESG績效 供應鏈 R&D expenditures supply chain auditor real earnings management 財務報表可讀性 Major Customers Agency problem ESG績效 social and governance performance