The Association between Related-Party Transactions and Tax Avoidance

碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 105 === This paper explores the relationship between related party transactions and tax avoidance. Using a sample of listed firms from Taiwan Stock Exchange over the period 2003 to 2014. We employ a method developed by Chen and Tsai (2006), and measure the abnormal...

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Bibliographic Details
Main Authors: SHIANG-LING TAN, 譚湘陵
Other Authors: Der-Fen Huang
Format: Others
Published: 2017
Online Access:http://ndltd.ncl.edu.tw/handle/cnss73