Additional 10% Surtax on Undistributed Retained Earnings: Managerial and Market Responses
碩士 === 中原大學 === 會計研究所 === 90 === The first object of this study attempts to investigate whether firms increase dividends payout ratio and manipulate earnings through discretionary accruals in order to avoid or minimize additional 10% surtax on undistributed current year layer to retained earnings....
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2002
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| Online Access: | http://ndltd.ncl.edu.tw/handle/83603187454133789461 |