The Relationship between Alternative Minimum Tax and Earnings Management
碩士 === 輔仁大學 === 會計學系碩士班 === 96 === The Alternative Minimum Tax (hereafter, AMT) was implemented in 2006 in Taiwan. Since the AMT may induce some profitable companies to manage discretionary accruals for alleviating their tax burden, this study is aimed at examining the impact of AMT on relation betw...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2008
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| Online Access: | http://ndltd.ncl.edu.tw/handle/27052226079305458086 |