CFO年齡與企業避稅
碩士 === 國立中正大學 === 會計與資訊科技學系碩士在職專班 === 105 === This paper investigates the effect of CFO age on corporate tax aggressiveness. Prior theoretical work generates conflicting predictions with respect to how CFO age impacts risk-taking behavior. On the one hand, younger CFOs are more risk-averse because t...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/mzx86z |