A Re-examination of Tax Haven Subsidiaries and Earnings Management
碩士 === 靜宜大學 === 會計學系 === 105 === The purpose of this study is to re-examine the impact of the tax haven subsidiaries on earnings management. It makes earnings increase and window dressing the financial statements become easier. However, it is also a fact that tax haven subsidiaries can save tax. Bec...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/83232976981709562345 |