Explore the Relationship between Book-Tax Differences and Conservatism for the Public Employees Pension Fund Investment
碩士 === 國防大學管理學院 === 財務管理學系 === 101 === The timings for revenue and expense recognition vary from different purposes of an enterprise’s financial income and taxable income. This study was based on the concept called “accounting conservatism” proposed by Basu in 1977. This study analyzes whether the d...
| 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/k8ku43 |