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...
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/3qruna |