Internal Control Weakness and Book-Tax Difference
碩士 === 輔仁大學 === 會計學系碩士班 === 101 === The purpose of this study is to examine the relation between the internal control weakness and the book-tax difference. Following Chen and Tsai (2006), this study estimates taxable income by income tax expense divided by the appropriate tax rate. The sample of thi...
| 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/66828389208849741269 |