The Empirical Test between Firm Size and Effective Tax Rates-- The study of Political Process Theory
碩士 === 國立中山大學 === 企業管理研究所 === 82 === In the hypothesis of Positive Accounting Theory, there are two oppositive hypotheses discussing whether firm political procedures are successful or not: 1. Political Influence theory: Expounds that the firm size is neg...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
1994
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Online Access: | http://ndltd.ncl.edu.tw/handle/58103781899423239853 |