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題名:內部控制缺失對盈餘管理與租稅規避相關之財稅差異的影響
書刊名:會計評論
作者:范宏書林彥廷陳慶隆
作者(外文):Fan, Hung-shuLin, Yan-tingChen, Ching-lung
出版日期:2022
卷期:74
頁次:頁47-102
主題關鍵詞:內部控制缺失財稅差異盈餘管理租稅規避Internal control weaknessBook-tax differencesEarnings managementTax avoidance
原始連結:連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
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  • 共同引用共同引用:81
  • 點閱點閱:4
期刊論文
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44.鄭桂蕙、林宛瑩(20170100)。內部稽核特性與財務報導品質。會計評論,64,113-146。new window  延伸查詢new window
45.Prawitt, D. F.、Smith, J. L.、Wood, D. A.(2009)。Internal audit quality and earnings management。The Accounting Review,84(4),1255-1280。  new window
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研究報告
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