XBRL Adoption and Tax Avoidance
碩士 === 國立成功大學 === 會計學系 === 105 === In this study, we investigate whether mandatory filing of eXtensible Business Reporting Language (XBRL) financial reports reduces tax avoidance among corporations, motivated by recent studies claiming that mandatory reporting using the XBRL format helps reduce info...
| 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/c52nuu |