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題名 資產減值準備與股權結構對中國上市公司有效稅率之影響
作者 陳明進;林怡伶
關鍵詞 有效稅率;資產減值準備;中國會計制度;企業所得稅;股權結構
Effective tax rates;Provisions for asset impairments;China`s accounting standards;Corporate income tax;Ownership structure
日期 2011-12
上傳時間 6-Oct-2010 11:29:55 (UTC+8)
關聯 會計審計論叢, 1(2), 27-55
資料類型 article
dc.creator (作者) 陳明進;林怡伶zh_TW
dc.date (日期) 2011-12en_US
dc.date.accessioned 6-Oct-2010 11:29:55 (UTC+8)-
dc.date.available 6-Oct-2010 11:29:55 (UTC+8)-
dc.date.issued (上傳時間) 6-Oct-2010 11:29:55 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/46215-
dc.language.iso en_US-
dc.relation (關聯) 會計審計論叢, 1(2), 27-55en_US
dc.subject (關鍵詞) 有效稅率;資產減值準備;中國會計制度;企業所得稅;股權結構-
dc.subject (關鍵詞) Effective tax rates;Provisions for asset impairments;China`s accounting standards;Corporate income tax;Ownership structure-
dc.title (題名) 資產減值準備與股權結構對中國上市公司有效稅率之影響zh_TW
dc.type (資料類型) articleen