營業虧損扣抵遞延所得稅資產評價之研究
碩士 === 國立政治大學 === 會計研究所 === 93 === The paper uses the empirical method to examine the value relevance of a company’s deferred tax assets from tax loss carryforwards which respond to the stock price. In addition to the positive effect of deferred tax assets from cumulative tax loss carryforwards, rep...
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| Format: | Others |
| Language: | zh-TW |
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2005
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| Online Access: | http://ndltd.ncl.edu.tw/handle/37269913600887159160 |