The Effect of Tax Related SEC Comment Letters on Multinational Corporations’ Foreign Cash Disclosures in United States
碩士 === 國立臺灣大學 === 會計學研究所 === 107 === This study investigates the effect of tax related SEC comment letters on U.S multinationals disclosure of foreign cash. According to U.S GAAP, companies do not need to disclose their foreign cash balance. Therefore, considering foreign cash balance is tax-sensiti...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/w92z6k |