dc.creator (作者) | 陳明進;林怡伶 | zh_TW |
dc.date (日期) | 2011-12 | en_US |
dc.date.accessioned | 6-十月-2010 11:29:55 (UTC+8) | - |
dc.date.available | 6-十月-2010 11:29:55 (UTC+8) | - |
dc.date.issued (上傳時間) | 6-十月-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), 27-55 | en_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) | article | en |