Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting –Empirical Evidence on Taiwan Listed Firms
碩士 === 中原大學 === 會計研究所 === 98 === Since the earthshaking fraud of Enron in the US in 2001 has been revealed, the investigated found relations of accounting fraud and aggressive tax sheltering. Previous scholars consider the tax and financial report of firms to be the trade-off relationship, but r...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/2fq6tk |