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...

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Bibliographic Details
Main Authors: LIN, YU-YONG, 林鈺詠
Other Authors: KANG, SHU-ZHEN
Format: Others
Language:zh-TW
Published: 2018
Online Access:http://ndltd.ncl.edu.tw/handle/pc9d3v