A Study in the effect of Deferred Income Tax on Earnings Management
碩士 === 南台科技大學 === 會計資訊系 === 96 === The purpose of this study is to examine whether a company can achieve its earning goal by using the regulation of deferred income tax expenses/benefits. Many empirical studies have been carried out in past decades by focusing on the measurements of the deferred inc...
| 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/54720233454546811568 |