A Study on the Factors Affecting the Difference between the Self-assessed Income and Audited Income
碩士 === 國立臺灣大學 === 會計學研究所 === 91 === This study analyzed the factors affecting the difference between the self-assessed income, which was required by SFC for the firms that have disclosed their financial forecasts, and the audited income. Empirical results indicate that: (1) The larger the firm, the...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2003
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Online Access: | http://ndltd.ncl.edu.tw/handle/61043338284071156773 |