The Determinants of Tax Aggressiveness: A Perspective from Mandatory Adoption of IFRS in Europe.
碩士 === 輔仁大學 === 會計學系碩士班 === 99 === The purpose of this study is to examine the impact of IFRS adoption on the tax aggressiveness of European listed companies from 2000 to 2009. Further, this study explores whether voluntary adopt IFRS and mandatory adopt IFRS impact tax aggressiveness in European li...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/10539934035953626913 |