The Information Content of Taxable Income for Taiwan Enterprises: The Earnings Management Perspectives
碩士 === 中原大學 === 會計研究所 === 101 === This study examined the effect of the relative and incremental information content of the estimated taxable income to book income. Two groups of firm (high earning management companies and others) are identified annually from all Taiwan listed companies for the past...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/83286071908587925924 |