The Relationships between R&D Expenditure Manipulation and Tax Credit: The Case of Taiwanese IC Industry
碩士 === 東吳大學 === 會計學系 === 98 === The purpose of this study is to explore whether firms has manipulation of R&D expenditure and its characteristics in IC industry in Taiwan, and to investigate the relationship between manipulation of R&D expenditure and tax credit. The empirical tests have bee...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/75598324096151377734 |