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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/106815
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    題名: 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
    作者: 翁敏
    貢獻者: 何怡澄
    翁敏
    關鍵詞: 控制權
    現金流量權
    租稅規避
    日期: 2016
    上傳時間: 2017-03-01 17:03:16 (UTC+8)
    摘要: 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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    施惠喻(2015),資訊揭露、投票權與現金流量權偏離程度與避稅行為之關係,國立臺北商業大學會計財稅研究所碩士論文
    蔡佳芬(2015),公司治理與避稅行為之關聯性,國立東華大學會計與財務碩士論文
    描述: 碩士
    國立政治大學
    會計學系
    101353055
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0101353055
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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