The Effect of Income Tax Information Content on Earnings Persistence and Firm Value
碩士 === 國立臺北商業大學 === 會計財稅研究所 === 103 === According to the Statement of Financial Accounting Standards No. 22, all the businesses are prescribed to disclose information about income tax composition of the financial statement, especially deferred tax in 2013 the mandatory adoption of IFRS in Taiwan....
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/53246830137784665828 |