Empirical Study on the Relationship between Industry Characteristic and Tax Avoidance

碩士 === 國立中興大學 === 財務金融學系所 === 106 === This paper empirically tests tax avoidance behavior with the non-high-tech industry and high-tech industry. The research period was from 2003 to 2016, and the samples come from the constituent stock of Russell 2000 index in the United States. Using the cash effe...

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Bibliographic Details
Main Authors: Pin-Hsu Chen, 陳品旭
Other Authors: 陳育成
Format: Others
Language:zh-TW
Published: 2018
Online Access:http://ndltd.ncl.edu.tw/handle/3qruna