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Title:	雙權偏離與租稅規避之關聯性 Relationship between the separation of control and cash flow rights and tax avoidance
Authors:	翁敏
Contributors:	何怡澄翁敏
Keywords:	控制權現金流量權租稅規避
Date:	2016
Issue Date:	2017-03-01 17:03:16 (UTC+8)
Abstract:	本研究從股份控制權及席次控制權與現金流量權偏離的程度，研究與租稅規避之前的關聯性。是否當控制權以大於盈餘分配權的方式越偏離時，因負的侵占效果使得租稅規避程度越高；又當控制權小於應於分配權而產生偏離時，因正的誘因效果使得租稅規避程度越低。
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Description:	碩士國立政治大學會計學系 101353055
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0101353055
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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