Book-Tax Differences and Earnings Persistence
碩士 === 國立雲林科技大學 === 會計系 === 105 === This study hypothesizes and tests whether book-tax differences is significantly associated with a firm’s earnings persistence. Based on Hanlon (2005) model and Taiwan stock market data for the years 1992-2014, this study employs a one-year-ahead earnings regressio...
| 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/79ssfm |