李合龍 副教授
- 系所：會計資訊系
- 研發領域：會計及稅務,財務金融
- 標籤： 財務管理
- 專長： 財務會計,公司治理,盈餘管理,財報分析
- 學歷：
逢甲大學-經濟所 碩士 1983年09月 ~ 1985年12月
逢甲大學-會計系 學士 1979年09月 ~ 1983年06月
- 經歷：
國立高雄科技大學-會計資訊系-副教授
- 電話：07-381-4526#16605
- 傳真：(07)383-2344(建工),(07)615-1302(燕巢)
1
氣候變遷相關資訊揭露及其連結對企業價值攸關性之關聯性-企業成立時間長短之調節效果The relevance of climate change-related information disclosure and its links to corporate value relevance -the moderating effect of corporate establishment length
2
ESG環境績效及其成熟度、外部競爭壓力與盈餘持續性The Maturity of ESG Environmental Performance,External Competitive Pressure, and Their Impact onEarnings Sustainability
3
公司特性及治理結構對ESG環境績效的影響The Impact of Firm Characteristics and Corporate Governance Structure on ESG Environmental Performance
4
企業ESG績效對其資金成本的影響The Impact of Corporate ESG Performance on its Cost of Debt
5
企業捐贈現金或非現金捐贈(實物捐贈)對企業價值的影響-公司治理之調節效果The Impact of Corporate Cash or Non-Cash Donations (In-Kind Donations) on Corporate Value: The Moderating Effect of Corporate Governance
6
企業環境績效對公司治理與企業價值之關聯性的調節效果The Impact of Corporate Environmental Performance on the Relationship between Corporate Governance and Firm Value
7
企業碳排放績效對財務彈性與企業價值關聯性之影響The Impact of Corporate Carbon Emission Performance on Financial Flexibility and Corporate Value Correlation
8
ESG概念公司與ESG環境績效對企業高階管理人員超額薪酬之影響The Influence of ESG-Oriented Firms and Environmental Performance on Excess Compensation of Top Executives
9
關鍵查核事項與氣候變遷相關資訊揭露之連結對價值攸關性之影響The Impact of the Linkage the KAM and Climate-Change on Firm’s Value
10
財務彈性對企業盈餘持續性之影響The Impact of Financial Flexibility on Corporate Earnings Persistence
11
女性管理階層在氣候變遷相關資訊揭露與連結之資訊落差對企業價值攸關性之調節效果The Moderating Effect of Female Executives on the Value Relevance of Information Asymmetry in Climate-Related Disclosures and Linkages
12
企業碳排量對投資與企業價值之關聯性的調節效果The Moderating Effect of Corporate Carbon Emissions on the Relationship between Investment and Corporate Value
13
氣候變遷相關資訊揭露及其連結之資訊落差對企業價值攸關性之影響The Impact of Disclosure of Climate Change Information and its Linkage to Information Discrepancy on the Relevance of Enterprise Value
14
ESG概念股與ESG環境績效對企業外部競爭壓力之影響The Impact of ESG Concept Stocks and ESG Environmental Performance on External Competitive Pressure for Enterprises
15
管理者動機、成本黏性與企業績效之關聯性The Relationship between Managerial Motivation, Cost Stickiness, and Firm Performance
16
關鍵查核事項的項次數與字數對價值攸關性之影響The Impact of the Number of Items and Words of Key Audit Matters on Value Relevance
17
以空間計量探討臺灣各縣市罰款及賠償收入變動之研究Study on Change in Revenue from Fines and Compensation in All Counties/Cities of Taiwan from the Perspective of Spatial Econometrics
18
外銷比例、俄烏衝突與COVID_19疫情對盈餘穩健性的影響The Impact of Export Ratio, The Russia-Ukraine Conflict and The COVID_19 on Earning Management
19
探討臺灣大學生利用AI聊天機器人協助專題實作任務的使用意圖及實際使用情形Exploring the Intention and Actual Usage of AI Chatbots in Project Implementation Tasks Within Taiwan College Students
20
以工作要求-資源模式探討遠距工作者的工作績效及其影響因素Exploring and Validating a Theoretical Framework to Understand the Causal Effects of Job Performance for Remote Workers: A View of Job Demand-Resources Model
21
IFRS 16、資產負債表外融資與盈餘管理之關聯性影響The Impact of IFRS 16 on Off-Balance Sheet Financing and Earnings Management
22
護理系統使用者持續使用意圖：以期望確認模式與資訊系統成功模式進行探討CONTINUED USE INTENTION OF NURSING INFORMATION SYSTEM USERS: EXPLORING WITH EXPECTATION-CONFIRMATION MODEL AND INFORMATION SYSTEM SUCCESS MODEL
23
環境檢測服務業企業診斷之研究-以Z公司為例Research on the Diagnosis of Environment Technical Testing-A Case Study of Company Z
24
董事會多元化與女性高階管理人對企業高管超額薪酬之監督效果Board Diversity and Female Supervisors’ Impact on Corporate Executives’ Excess Compensation Supervision effect
25
企業公司治理機制對ESG碳排之影響The impact of corporate governance mechanisms on ESG carbon emissions
26
財務彈性對投資效率之影響The impact of financial resilience on investment efficiency
27
公司治理機制與成本黏性之關聯性The Correlation Between Corporate Governance Mechanism and Cost Stickiness
28
碳排放量變化對盈餘穩健性之影響The Impact of Carbon Emission Changes on Earnings Stability
29
不確定性與盈餘穩健性對投資效率之影響The impact of uncertainty and earnings conservatism on investment efficiency
30
ESG投資對企業盈餘持續性之影響The impact of ESG investing on corporate earnings sustainability
31
COVID-19 疫情對關鍵查核事項(KAM)與審計品質的影響COVID-19 Impact of the Outbreak on Key Audit Matters (KAM) and Audit Quality
32
COVID-19疫情對高國際產業鏈結公司盈餘穩健性之影響The Impact of COVID-19 Epidemic on the Earnings Conservatism of Companies with High International Industrial Links
33
實施IFRS16租賃合約對影響股票報酬率變動因素之分析 - OB模式Impact of Implementing IFRS16 Lease Contract on Return on Stock - OB Model
34
COVID-19 疫情對公司資訊不對稱與現金持有之影響The Impact of the COVID-19 Pandemic on Information Asymmetry and Cash Holdings of Companies
35
新冠病毒疫情(COVID-19)對高國際產業鏈結公司之企業價值的影響The Impact of the COVID-19 on the Enterprise Value among High Link International Corporations
36
COVID-19疫情對審計公費與查核報告時間落差之影響The Impact of the COVID-19 Pandemic on the Audit Fees and the Audit Report lag
37
企業 ESG 投資在 COVID-19 疫情其對企業盈餘穩健性之影響The Impact Of ESG Investing On Corporate Accounting Conservation During The COVID-19 Pandemic
38
實施IFRS16租賃合約對股票報酬率之影響The Impact of the Implementation of IFRS16 Leasing Contracts on The Return on Stock
39
高國際產業鏈結企業在COVID-19疫情爆發前後的盈餘管理之研究The Effect of the COVID-19 on the Earning Management of High Internation-linked
40
實施IFRS15客戶合約後揭露合約項目對企業股票報酬率的影響-DID法The Influence of Disclourse IFRS 15’s Commitment on Return on Stock -by Difference in Difference Method
41
新冠疫情(COVID-19)爆發期間企業ESG投資對其市場風險的調節效果The moderation effect of corporate ESG investment in market risk during COVID-19
42
KAM對企業價值攸關性之關聯性-以投資人情緒作為調節變數The Relationship of KAM to the relevance of enterprise value - using investor sentiment as a moderating variable
43
新冠疫情(COVID-19)爆發期間對企業市場風險的影響The Impact of the COVID-19 Outbreak on Market Risk
44
新冠肺炎疫情(COVID-19)期間之供應鏈斷鏈對企業價值的影響The Impact of Supply Chain Disruption on Enterprise Value During the COVID-19 Pandemic
45
從康友KY與淘帝KY事件分析企業之盈餘管理行為Pharmally (KY)& TOPBI (KY) Event Analysis Earnings Management Behavior of Enterprises
46
實施IFRS16租賃合約對企業會計資訊的影響-DID法The Impact of IFRS16 on Corporate Accounting Information-by Difference in Difference Method
47
新冠肺炎疫情爆發期間之供應鏈衝擊對企業現金部位的影響The Impact of Supply Chain Shocks on the Cash Position of Enterprises during the Outbreak of COVID-19
48
新冠病毒疫情對企業盈餘管理行為的變化The Change of the COVID-19 on Earnings Management
49
新冠病毒疫情(COVID-19)對查核報告揭露關鍵查核事項之影響-DID法Impact of COVID-19 on Audit Reports Revealing Key Audit Matters-Difference in Differences Method
50
揭露關鍵查核事項(KAM)與公司治理機制之關聯性Relationship Between Key Audit Matter(KAM) and Corporate Governance Mechanisms
51
主簽會計師產業專精(任期)與揭露關鍵查核事項之關聯The Impact of CPA's Tenure on the Disclosure of Key Audit Matters
52
新冠病毒疫情(COVID-19) 資訊對股價與股票報酬率之影響The impact of COVID-19 information on stock prices and stock returns
53
新冠病毒疫情對公司價值的影響The Impact of the COVID-19 Outbreak on Corporate Value
54
新冠病毒疫情(COVID-19)爆發後對企業價值之影響-採DID法The impact of COVID-19 on corporate value- by Difference in Difference Method
55
企業依IFRS15認列合約項目與盈餘管理之關聯性The Relationship between IFRS15’s revenue contract and earning management
56
盈餘管理對揭露關鍵查核事項(KAM)資訊之影響The Impact of Earnings Management on Information Disclosure on Key Audit Matters'
57
會計師性別對揭露關鍵查核事項之影響The impact of CPA's gender on the disclosure of Key Audit Matters
58
新冠病毒疫情(COVID-19)對企業價值之影響The Impact of COVID-19 on Enterprise Value
59
投資人情緒與揭露關鍵查核事項關聯性The Association between Investor Sentiment and Disclose Key Audit Matter
60
新冠肺炎病毒疫情(COVID-19)與盈餘管理之關聯性The Relation of COVID-19 and Earnings Management
61
揭露關鍵查核事項之字數對審計公費與查核報告時間落差之影響Reveal the Impact of the Words of Key Auditing Matters on Audit Fee and Audit Report Lag
62
揭露關鍵查核事項之金額大小與盈餘品質之關聯性The Relation between Disclosure of Key Audit Matters on Amount of Money and Earnings Management
63
揭露關鍵查核事項之項數對企業價值攸關性A Study on the Value Relevance of Key Audit Matters’ Number and Corporate Value
64
實施IFRS 9金融工具對財報價值攸關性之影響The Effect of the Revision of IFRS 9 on the ValueRelevance of Financial Reporting
65
實施IFRS 15客戶合約之收入對財報價值攸關性之影響The Effect of the Revision of IFRS 15 Revenue from Contracts with Customers on the Value Relevance of Financial Reporting
66
揭露關鍵查核事項對提升企業投資之調節作用Exposing the Role of Key Audit Matters in Improving the Adjustment of Corporate Investment
67
重複揭露相同關鍵查核事項(KAM)之資訊 與抑制企業盈餘管理之關聯性Repeated disclosure of the same key audit matters (KAM) relevance to restraining corporate earnings management
68
重複出現關鍵查核事項對企業價值攸關性之影響The Impact of Recurring the Key Audit Matters on the Corporate Value
69
揭露關鍵查核事項索引對會計資訊價值攸關性之影響The Effect of Index of KAM on the Value-relevance of Accounting Information
70
揭露關鍵查核事項字數與審計品質的關聯性The Relationship Between Disclosure Number of words of Key audit matters and audit quality
71
實施 IFRS 9 對綜合損益表中稅務資訊之價值攸關性的影響Impact of the implementation of IFRS 9 on the value relevance of tax information in the statement of comprehensive income
72
關鍵查核事項之數量對企業價值之增額攸關性The Relevance of Number of Key Audit Matters for Corporate Value
73
超額捐贈投資對研發型企業績效之調節效果The Moderate Effect of Incremental Donation on the Performance of Research-and-Design-Oriented Enterprises
74
會計人之溝通恐懼與人際溝通能力之衡量研究The research of accountants’ communication Apprehension and abilty
75
關鍵查核事項、財報附註揭露與企業盈餘管理之關聯性The relationship between key audit matters, notes to financial reports and corporate earnings management
76
營業活動現金流量之雙重現金流量表達對企業價值之增額攸關性The Effect of Incremental Relevance from Dual Cash Flow Presentation of Operating Activities on Firm’s Value
77
企業轉投資行為與企業價值之關聯性分析The Relationship Between Enterprise's Reinvestment and Firm's Value
78
企業存在價值最大化與盈餘管理的關聯性分析The Analysis of the Relationship Between Earnings Management and Maximum of Enterprise Value
79
企業存在價值溢酬對企業永續性價值之影響Department of AccountingNational Kaohsiung University of Science and Technology