Book-tax conformity and capital structure
碩士 === 逢甲大學 === 會計學系 === 106 === The past studies point out that the greater the company's book-tax conformity (difference), earnings information will decrease (increase). As the structure of com-pensation for investments in debt and equity is different, creditors’ sensitivity to the increase o...
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/pc9d3v |