Corporate Excess Cash Holdings and Tax Avoidance
博士 === 國立政治大學 === 會計學系 === 103 === This study first examines the effects of tax avoidance on corporate excess cash holdings. The empirical result shows that, ceteris paribus, firms with higher effective tax rates tend to have greater excess cash holdings, which is consistent with the precaution...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/71314864869060743626 |