The Relevance of the Informational Content of Book-Tax Differences for Predicting Future Income
碩士 === 逢甲大學 === 會計學系 === 106 === Previous studies indicated that book-tax differences (BTDs) are able to provide the information about earnings management and tax avoidance. Therefore, BTDs can be useful for users to forecast companies’ future results. Prior research suggested differences in compone...
| 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/v47yf5 |