The Impact of Corporate Tax Avoidance on Next year's Capital Flow
碩士 === 輔仁大學 === 會計學系碩士班 === 106 === The samples of this research are selected from listed companies in Taiwan from 2010 to 2015, two effective tax rates (ETRs) and permanent book-tax differences (BTDs) are used as measuring variables to discuss whether the excess capital flow under tax avoidance of...
| 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/2abac4 |