公開日期 | 標題 | 作者 | 來源出版物 | scopus | WOS | 全文 |
2019 | The Impact of IRS Audits on Tax Avoidance of U.S. Multinational Firms | Yu-Ting Cheng; WEI-CHUAN KAO ; SUMING LIN | Journal of Financial Studies | | | |
2021 | The Impact on Readability of the CSR Report's Preparation Guidelines and Assurance Standards [編製及確信準則對企業社會責任報告書可讀性之影響] | Kao W.-C; SUMING LIN ; Yao R.-Y. | Journal of Accounting Review | | | |
2006 | Merit Pay, Responsibility and National Values: A U.S.-Taiwan Comparison | Brody, Richard G.; SUMING LIN ; Salter, Stephen B. | Journal of International Accounting Reserch | | 0 | |
2019 | Penalty or benefit? the effect of dividend taxes on stock valuation | Huang, W.-H.; SUMING LIN ; Huang, M.-H. | Advances in Intelligent Systems and Computing | | | |
2004 | Re-Evaluating Compensation and Control in a Multi-Cultural Environment | Brody, R. G.; SUMING LIN ; S. B. Salter | 2004 American Accounting Association Annual Meeting | | | |
1993 | Tax Return Preparation Fees and the Tax Savings of Using Tax Return Preparers in the United States | SUMING LIN | The Fifth Conference of Accounting Theory and Practice | | | |
2014 | The Effect of Material Weaknesses in Internal Control and Their Remediation on Accruals Quality. | SUMING LIN ; Chan-Jane Lin; Chih-Yang Tseng; A. Takinishi. | 2014 Management Theory and Practice Conference | | | |
1999 | The Effect of National Culture on Ethical Decision Making | Brody, R. G.; J. M. Coulter; SUMING LIN | 1999 American Accounting Association Annual Meeting | | | |
1999 | The Effect of National Culture on Whistle-blowing Perceptions | Brody, R. G.; J. M. Coulter; SUMING LIN | Teaching Business Ethics | | | |
1994 | The Effect on Stock Returns of the Adoption of Value-Added Tax: Evidence in Taiwan | YANN-CHING TSAI ; LIN SU-MING | 1994 American Accounting Association Annual Conference | | | |
2006 | The Effects of the Integrated Income Tax System and CPA Tax Attestation on Corporate Tax Noncompliance | Mei-Juh Huang; SUMING LIN ; Kuo-Tay Chen | 中華會計學刊 | | | |
2001 | The Impacts on Corporate Effective Tax Rates of the Tax-Exempt Stock and Land Capital Gains | 陳明進; 林世銘 ; 張天勳 | Taiwan Accounting Review | | | |
2003 | The Integrated Income Tax System and Tax Evasion: Evidence from a Simultaneous Equations Model | Huang, M. J.; SUMING LIN ; K. T. Chen | 2003 Accounting Theory and Practice Conference | | | |
1999 | U. S. and Taiwanese Students’ Responses to a Whistle-Blowing Situation | Brody, R. G.; J. M. Coulter; SUMING LIN | 1999 Annual Conference of the Northeast Business & Economics Association | | | |
2000 | 企業捐贈行為之決定因素 | 林世銘 | | | | |
2016 | 企業會計準則公報之財稅影響與因應之道 | 林世銘 | 會計研究月刊 | | | |
2004 | 保留盈餘稅之替代方案與租稅公平性的比較 | 林世銘 | | | | |
2005 | 兩稅合一何去何從 | 林世銘 | 會計研究月刊 | 0 | 0 | |
2001 | 兩稅合一前後上市公司除權及除息日股價行為之探討 | 林世銘 ; 陳明進; 李存修 | 管理學報 | | | |
2005 | 兩稅合一前後電子產業外顯與隱藏稅負之研究 | 林世銘 | | | | |