Corporate Tax Avoidance and Acquisitions
碩士 === 國立政治大學 === 財務管理研究所 === 105 === In this paper, we examine the effect of tax avoidance on corporate acquisition decision through agency cost perspective. Prior researches have shown that corporate tax aggressive is positively related to managerial rent diversion. Once managers have rent diversi...
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Format: | Others |
Language: | en_US |
Online Access: | http://ndltd.ncl.edu.tw/handle/njdgjj |