The Effect of R&D Tax Credit Policy on Firm Value:Evidence from The United States
碩士 === 國立臺灣大學 === 會計學研究所 === 104 === We examine the influence on firm value of the different tax credit regimes that select for their R&D expenditure. Specifically, U.S. firms can apply for alternative simplified credit (ASC) provided by the Health Care and Tax Relief Act of 2006 or the OBRA cre...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/80930319464206448969 |