The Empirical Test between Firm Size and Effective Tax Rates─ ─ Positive Accounting Theory: the Study of Political Cost Hypothesis.
碩士 === 國立中山大學 === 企業管理研究所 === 81 === The influence of political environment is more and more important. Firm size has been used as a proxy for the firm''s political costs and hence manager''s proclivity to choose income reducing accoun...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
1993
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| Online Access: | http://ndltd.ncl.edu.tw/handle/94914729070794461813 |