The Relationship between Characteristics of Corporation and The Effective Tax Rate: A Test of the Life Cycle Hypothesis
碩士 === 國立雲林科技大學 === 會計系 === 102 === The present study investigates the relationship between characteristics of corporation and the effective tax rateat different life cycle stages. We collect data for firms listed on the Taiwan Stock Exchange during 2007-2012. Following Anthony and Ramesh (1992), we...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/82069362900466892064 |