The Association between Tax Avoidance and Firm Value under Agency Perspective-Evidence from China
碩士 === 輔仁大學 === 會計學系碩士班 === 103 === Does tax avoidance transfer wealth from the government to the shareholders and promote the interests of shareholders? Based on agency perspective of tax avoidance, this paper employs OLS empirical approach with large sample of listed firms in China for the perio...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/92une7 |