Page 216 - 35-1

Volume 35 Number 1 April 2025
https://doi.org/10.6226/NTUMR

Yuan-Tang Tsai • Xing-Rong Li
The Financial Statement Comparability of Listed Foreign Firms in Taiwan: The Effect of
Board Interlocks and Financial Statement Fraud
海外來臺上市櫃企業財務報表可比較性之探討：考量董事連結與舞弊案件之影響

Sonia Ming-Shiow Lo • Yu-Ming Chang
Utilizing Business Process Management (BPM) for Performance Improvement: A Case
Study of an Express Company in Taiwan
應用企業流程管理 (BPM) 提升績效之研究：以臺灣某快遞公司為例

Ming-Chin Chen • Jui-Chih Wang • Chen-Yu Tsai
The Effects of Economic Substance Act on Offshore Investment Structures and Tax
Avoidance
經濟實質法案對企業境外投資架構及避稅之影響

Sheng-Yi Lo • I-Lin Chen • Han-Chung Chen • Yun-Zhu Liu
The Impact of Economic Policy Uncertainty on Non-GAAP Earnings’ Quality
經濟政策不確定性對非公認盈餘品質之影響

ISSN 1018-1601 Volume 35 Number 1 April 2025 College of Management, National Taiwan University
GPN 2007900048 Sponsored by Yin Xun-Ruo（尹珣若） Education Foundation