Corporate Diversification and Book-Tax Difference
| Autor: | CHEN, LIANG-YAN, 陳亮言 |
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| Rok vydání: | 2017 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 105 Following Chen (2009) to estimate book-tax differences, this study aims to examine the relationship between corporate diversification and book-tax differences in Taiwan. This study proxy industrial diversification/ global diversification to conduct the empirical tests. Based on the empirical tests of the 2004~2015 observations, this study finds that the more industrial diversification is more likely to mitigate the book-tax differences. However, the more global diversification is more likely to foster the book-tax differences. Furthermore, this study conducts several sensitivity test, including using different measures to proxy book-tax difference tests, different period subsample tests, and different industry subsample tests. These sensitivity test results are consistent with the main empirical results. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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