The Effect of IFRS Adoption on Asian Corporate Tax Aggressiveness
碩士 === 輔仁大學 === 會計學系碩士班 === 99 === The thesis observes the relationship of IFRS adoption in the period of 2000 to 2009 with tax aggressiveness in Asian. By comparing tax aggressiveness between IFRS adoption and IFRS non-adoption firms, this study examines whether institutional factors and financial...
| 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/73274813277338886648 |