頁籤選單縮合
題名 | 董監事責任保險對企業避稅決策之影響=The Effect of Directors' and Officers' Liability Insurance on Corporate Tax Avoidance |
---|---|
作者姓名(中文) | 李建然; 湯麗芬; | 書刊名 | 經濟論文 |
卷期 | 47:3 2019.09[民108.09] |
頁次 | 頁485-524 |
分類號 | 494.7 |
關鍵詞 | 董監事暨重要職員責任保險; 董監事暨重要職員責任保險金額; 超額投保金額; 避稅; 財稅差異; Directors' and officers' liability insurance; D&O insurance coverage; Abnormal D&O insurance coverage; Tax avoidance; Book-tax difference; |
語文 | 中文(Chinese) |