“ú–{’m“IŽ‘ŽYŒo‰cŠw‰ï












Šw‰ï–ðˆõ



“ú–{’m“IŽ‘ŽYŒo‰cŠw‰ï

–ð@@@@@@@ˆõ

‹æ•ª•Ê@ŒÜ\‰¹‡

‰ï@’·@ŒÃ‰ê@’q•q@ i“¯ŽuŽÐ‘åŠw¤Šw•”@“Á•Ê‹qˆõ‹³ŽöE_ŒË‘åŠw–¼—_‹³Žöj

•›‰ï’·@ˆÉ“¡@–M—Y@iˆê‹´‘åŠw¤Šw•”@‹³Žöj

•›‰ï’·@™@@•ûŒ[@i‹ß‹E‘åŠwŒo‰cŠw•”‹³ŽöE‹ß‹E‘åŠwŒo‰cƒCƒmƒx[ƒVƒ‡ƒ“Œ¤‹†Š@Š’·j

•›‰ï’·@•º“¡@—F”Ž@i—§–½ŠÙ‘åŠwŒo‰cŠw•”@‹³ŽöEƒCƒmƒx[ƒVƒ‡ƒ“ƒZƒ“ƒ^[’·j

•›‰ï’·@‘º–{@Žy@@i¬é‘åŠw@ŽÐ‰ïƒCƒmƒx[ƒVƒ‡ƒ“Šw•”@‹³Žöj

—@Ž–@ó“c@FK@i—§–½ŠÙ‘åŠwŒo‰cŠw•”@‹³Žöj

—@Ž–@ŒÜ\—’@‘¥•v@i‰¡•l‘—§‘åŠwŒo‰cŠw•”@‹³Žöj

—@Ž–@“à“c@‹±•F@ iŽRŒû‘åŠwŒoÏŠw•”@‹³Žöj

—@Ž–@‰Yè@’¼_@@i‹ß‹E‘åŠwŒo‰cŠw•”@‹³Žöj

—@Ž–@‰Á‰ê’J@“N”V@iˆê‹´‘åŠw‘åŠw‰@¤ŠwŒ¤‹†‰È@y‹³Žöj

—@Ž–@‹v•Û@_ŽO@i“ޗǐæ’[‰ÈŠw‹Zp‘åŠw‰@‘åŠw@‹³Žöj

—@Ž–@“c’†@G¹@i‘åã•{‘åãŽY‹ÆŒoÏƒŠƒT[ƒ`ƒZƒ“ƒ^[j

—@Ž–@’†X@F•¶@@i—´’J‘åŠw­ôŠw•”@‹³Žöj

—@Ž–@•½’ˁ@ŽOD@@i“Œ‹ž—‰È‘åŠw‘åŠw‰@@ƒCƒmƒx[ƒVƒ‡ƒ“Œ¤‹†‰È@y‹³Žöj

—@Ž–@ŽO–î@@—T@@i_ŒË‘åŠw‘åŠw‰@Œo‰cŠwŒ¤‹†‰È@‹³Žöj

—@Ž–@äoŽO–ì@’õ—ρ@i_ŒË‘åŠw‘åŠw‰@Œo‰cŠwŒ¤‹†‰È@y‹³Žöj

—@Ž–@›L@@@r@@i—§–½ŠÙ‘åŠwŒo‰cŠw•”@•‹³j

—@Ž–@ˆÉ“¡@˜aŒ›@iêC‘åŠw@¤Šw•”@‹³Žöj

—@Ž–@Ô‘q@‹MŽq@i“Œ‹ž—‰È‘åŠw‘åŠw‰@Œo‰cHŠwêU@‹³Žöj

 ŠwpŒÚ–⁠

ŒÚ@–â@ˆÀˆä@”£@@i‚ ‚炽ŠÄ¸–@l‚ ‚炽Šî‘bŒ¤‹†ŠŠ’·j

ŒÚ@–â@åŒ´@–ÎŽ÷@iŠÖ¼Šw‰@‘åŠw¤Šw•”@‹³Žöj

ŒÚ@–â@ŸNˆä@’ʐ°@ié¼‘Û‘åŠwŒo‰cî•ñŠw•”@‹qˆõ‹³Žöj

ŒÚ@–â@‘º“c@ŽçO@i‘ˆî“c‘åŠw‘åŠw‰@ƒtƒ@ƒCƒiƒ“ƒXŒ¤‹†‰È@”ñí‹ÎuŽt@Œö”F‰ïŒvŽmEÅ—Žmj


 ­ôŒÚ–⁠

ŒÚ@–â@•½’ˁ@“Ö”V@iŒoÏŽY‹ÆÈ@Šé‹Æ‰ïŒvŽº’·j

ŒÚ@–â@ŽR–{@‰pˆê@i“Á‹–’¡j

ŒÚ@–â@ÎŒ´@“O–í@i“Á‹–’¡j

ŒÚ@–â@–“–ì@•q“¹@iŒoÏŽY‹ÆÈj

 ŠCŠOŒÚ–⁠

ŒÚ@–â@Anne@Wu@Ž@(Department of Accounting,NationalChengchiUniversity,Taipei,Taiwan)

ŒÚ@–â@Federica Ricceri@Ž@iUniversity of@Padua, Italy.j

ŒÚ@–â@Johannes (John) Cornelius Dumay Ž(University of Sydney Business School, Australia)

ŒÚ@–â@UlfJohanson@Ž@(lardalenUniversity,Sweden)