上市公司赴大陸投資對有效稅率影響之研究
碩士 === 國立政治大學 === 會計研究所 === 94 === This study uses 1997-2004 financial statement data to explore the relationships between investment in Mainland China and the effective tax rates (ETRs) of listed companies in Taiwan. The empirical results show that investment in Mainland China of the listed compani...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2006
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| Online Access: | http://ndltd.ncl.edu.tw/handle/83478784237231360253 |