The Influence of Book-Tax Differences on Earnings Informativeness
碩士 === 國立雲林科技大學 === 會計系 === 105 === Prior studies suggest that book-tax differences (BTD) contain both information about the divergent reporting rules for book and tax purpose and information about earnings and a firm’s aggressive tax management. Based on the model suggested by Collins, Kothari, Sha...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/a85v4v |