The Impact of Cash Flow Rights and Cash-Vote Divergence on The Self-Assessed Income before Tax Behavior
碩士 === 中原大學 === 會計研究所 === 99 === This study investigates the impact of cash flow rights and cash-vote divergence on the self-assessed income before tax behavior. We find that the controlling shareholder’s to master larger cash flow rights with a positive impact on the self-assessed income before tax...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/4r5a2x |