The influences of China’s Enterprise Income Tax Law reform in 2008 on listed companies’ cost of capital and financing policy
碩士 === 國立政治大學 === 會計研究所 === 99 === This paper investigates how China’s Enterprise Income Tax Law reform in 2008 influences listed companies’ cost of capital and financing policy. The empirical results show that: for the cost of capital, the reform declines the listed companies’ cost of capital, and...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/85716038444438407666 |