Book-Tax Difference and the Value-relevance of Financial Statement
碩士 === 輔仁大學 === 會計學系碩士班 === 102 === This study aims to examine the relation between Book-Tax Difference (hereafter, BTD) and value-relevance of Financial Statement. This study adopts the Ohlson (1995) model to examine the impact of book-tax differences on the value relevance of financial statement....
| 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/23730615976595051897 |