The Impact of Tax Avoidance Behavior and Independence of Directors to Accounting Conservatism
碩士 === 中原大學 === 會計研究所 === 106 === Previously, the financial statements dishonest events of Enron, WorldCom, Boda, and Liba were disclosed, indicating that there are many problems in corporate governance. Watts (2003a, 2003b) proposed using Accounting Conservatism can improve the effectiveness of cor...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2018
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Online Access: | http://ndltd.ncl.edu.tw/handle/zm2mfz |