Do The CSR Family Firms Have Less Effective Tax Rates?

碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 103 === This study examine the association between the CSR family firm and tax avoidance by using three effective tax rates. The sample is based on Taiwan corporations from 2011 to 2013. First, this research uses the family firms defined by TEJ to examine whether th...

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Bibliographic Details
Main Authors: Yu-Shan Chao, 趙余珊
Other Authors: Chao-Lan Wang
Format: Others
Published: 2015
Online Access:http://ndltd.ncl.edu.tw/handle/69100301322294872956