The Accounting Quality When Firms Have Large Book-Tax Differences－An Empirical Study In China Capital Market
碩士 === 銘傳大學 === 會計學系碩士班 === 96 === This paper uses book-tax difference (BTD) to examine the accounting quality of listing companies in China. In this paper, I divide BTD into three groups－large positive BTD, large negative BTD and small BTD. The proxies of accounting quality include earning persiste...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2008
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/q2xekz |