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VOL. 34 NO. 1 April 2024
目錄
1 Valuation of Spread and Basket Options
Jui-Jane Chang • Pao-Hsien Huang • Kun-Li Lin • Ting-Pin Wu
45 The Interrelationship among Normal and Abnormal D&O Insurance
Coverage, Institutional Investor Characteristics and Audit Fees
Jiun-Wei Chiou • Pei-Cheng Liao
91 In-House Provision of Corporate Services: The Case of Property-Casualty
Insurers and In-House Actuarial Loss Reserve Certification
Mary A. Weiss • Jiang Cheng • Tzuting Lin
133 The Effects of Environmental Information Disclosure on Investors’
Perceptions of Earnings Quality: The Difference in Managerial Ownership
Structure
Huan-Yi Li • Hsin-Yi Chi • Ching-Hua Chen
173 The Effect of SEC’s Comment Letters on the Comparability of Non-GAAP
Earnings
Ting-Wei Yen • Sheng-Yi Lo • Chi-Chun Liu • Lin-Hui Yu
219 Call for Papers
227 Guidelines
