The Determinants of Book-Tax Differences under IFRS
碩士 === 國立政治大學 === 會計學系 === 106 === This study uses the footnote disclosure of income tax in financial statements from 2013 to 2016 to examine the factors associated with the book-tax differences of Taiwan listed companies and OTC companies under IFRS. The empirical results reveals that companies hav...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/9c4y78 |