The Influence of Network Ties on Tax Avoidance: Evidence from Venture-Backed IPO Firms
碩士 === 國立成功大學 === 會計學系碩博士班 === 100 === This study examines whether network ties help explain which firms are low-tax. Based on social network theory, I assume that the social networks act as a means for information transmission; therefore, skill about tax avoidance strategies is transmitted across f...
Main Authors: | Chih-TangYang, 楊智棠 |
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Other Authors: | Jeng-Fang Chen |
Format: | Others |
Language: | en_US |
Published: |
2012
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Online Access: | http://ndltd.ncl.edu.tw/handle/23263903415500355505 |
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