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營利事業所得稅率調降和盈餘管理之研究

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Academic year: 2022

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表 4-2  依 Modified Jones Model 所得迴歸係數之敘述性統計  (公司家數=316)
表 4-3  變數 a 之敘述性統計
表 4-4:變數 a 間之皮爾森相關分析(Pearson Correlation)  表 4-4-1  96 年 (n=263)
表 4-4-3  98 年 (n=239)
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