The Information Content of Valuation Allowance of Deferred Income Tax Assets－An Investigation of the Effect of 2009 Taiwan Tax Code Revision
碩士 === 輔仁大學 === 會計學系碩士班 === 101 === The literature study pointed out that the deferred tax assets valuation allowance to be able to pass the information content to investors, management authorities also able to manage earnings through accounting valuation allowance discretion. This study to the Inco...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/70581212893707668213 |