The Relationship between Corporate Tax Avoidance and Debt Contract
碩士 === 輔仁大學 === 會計學系碩士班 === 105 === This paper explores whether the tax avoidance behavior of the enterprise affects the loan conditions required by the bank, taking interest rate and collateral as an example. Moreover, this study also examines whether the presence of institutional investors would r...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/dgzb4b |