Empirical Evidence of the Impact of Tax Rates on the Trade-Off between Managerial Ownership and Debt
碩士 === 國立成功大學 === 會計學系碩博士班 === 94 === Our research has an important meaning towards looking for the lower agency cost. Seetharaman et al. (2001) was the pioneer who brought up the relationship the tax rate will develop on capital structure (like company’s debt level) and incentive compatible contrac...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2006
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Online Access: | http://ndltd.ncl.edu.tw/handle/91553457700769012545 |