The Effect of Tax Integration on The Nature of Corporate Tax Expense -- A Test of The Functional Fixation Hypothesis
碩士 === 國立臺灣大學 === 會計學研究所 === 88 === The main purpose of this study is to test the functional fixation hypothesis (FFH) by examining how the Taiwan stock market interprets corporate tax expense after the 1997 Tax Integration. Since tax integration changes the nature of corporate tax expense, but curr...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2000
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| Online Access: | http://ndltd.ncl.edu.tw/handle/91357408276933044429 |