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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/118217


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    題名: 法人董事與關係人交易對有效稅率之影響
    The Impact of Dealing with Board Directors and Related Party Transaction on Effective Tax Rates
    作者: 耿永昌
    貢獻者: 戚務君
    耿永昌
    關鍵詞: 法人董事
    關係人交易
    有效稅率
    日期: 2018
    上傳時間: 2018-07-03 17:23:19 (UTC+8)
    摘要: 本研究發現法人董事比率與有效效率之之轉折點為法人董事比率達到82.48%，然而整體來看法人董事比率仍會造成有效稅率下降，此外，實證結果發現法人董事比率與關係人交易的交乘項與有效稅率並非呈現顯著負相關，因此本研究推論法人董事並非透過關係人交易來達成避稅目的。本研究在額外測試中加入投資層級變數，探討該變數加入後，對原先實證結果的影響。
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    描述: 碩士
    國立政治大學
    會計學系
    105353039
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0105353039
    資料類型: thesis
    DOI: 10.6814/THE.NCCU.ACCT.003.2018.F07
    顯示於類別:[會計學系] 學位論文

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