The Effects of New Integrated Income Tax System on Accounting Conservatism Analysis of C-Score model
碩士 === 中原大學 === 會計研究所 === 105 === After the implementation of the New Integrated Income Tax System in 2015, the fully imputation system is changed to partially imputation system (50% deduction rate). This policy increases the tax burden of enterprises. The companies which have less tax relief increa...
Main Authors: | Yi-Hsin Wu, 吳依欣 |
---|---|
Other Authors: | Teng-Sheng Sang |
Format: | Others |
Language: | zh-TW |
Published: |
2017
|
Online Access: | http://ndltd.ncl.edu.tw/handle/74g7n3 |
Similar Items
-
Fat_Cat and Accounting Conservatism By Analysis of C_Score Model
by: He-Chuan Chou, et al.
Published: (2014) -
The Influence of the New Integrated Income Tax System on Corporate Earnings Conservatism-Base on Basu model
by: Chiu-Ping Li, et al.
Published: (2017) -
Accounting Conservatism trends and Financial Distress: Considering Endogenous of C-Score
by: 謝佩真
Published: (2015) -
The Impact of Tax Avoidance Behavior and Independence of Directors to Accounting Conservatism
by: Yi-Xi Qian, et al.
Published: (2018) -
Normal, Abnormal Book-Tax Differences And Accounting Conservatism
by: Koubaa, Rakia Riguen, et al.
Published: (2017)