The association between firm characteristics and book-tax difference
碩士 === 國立政治大學 === 會計學系 === 105 === Using a sample of Taiwan listed and OTC company, this research examines the relationship between firm characteristics and the differences in book-taxable income from 2009 to 2012. Empirical results show that firms with more accruals tend to have greater book-tax di...
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/ru637h |