A Study on the Relationship between Income Tax Rate Reduction and Real Earnings Management
碩士 === 國立臺灣大學 === 會計學研究所 === 101 === The Legislative Yuan of Republic of China passed an amendment to the Income Tax Act in May 2009, which reduced the corporate income tax rate from 25% to 20% and the amendment applied to 2010 onwards. This income tax rate reduction would provide managers with larg...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/5myj67 |