An Empirical Study between Alternative Minimum Tax and Earnings Management
碩士 === 銘傳大學 === 會計學系碩士班 === 96 === Taiwan government provides the preferential tax treatment in order to improve the economic development. However, it results in some shortcomings. First, only some specific industries acquire the preferential tax treatment, and it violates the tax equity. Secondly,...
| 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/uh68e6 |