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題名:兩稅合一實施與營利事業盈餘管理之實證研究
書刊名:財稅研究
作者:陳明進 引用關係汪瑞芝 引用關係
出版日期:2005
卷期:37:6
頁次:頁1-18
主題關鍵詞:營利事業所得稅兩稅合一盈餘管理
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(2) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:2
  • 共同引用共同引用:164
  • 點閱點閱:2
期刊論文
1.Cloyd, C. Bryan(1995)。The Effects of Financial Accounting Conformity on Recommendations of Tax Preparers。Journal of the American Taxation Association,17(2),50-70。  new window
2.Han, J. C.、Wang, S. W.(1998)。Political costs and earnings management of oil companies during the 1990 Persian Gulf crisis。Journal of Accounting and Economics,73(1),103-117。  new window
3.Lopez, T. J.、Regier, P. R.、Lee, T.(1998)。Identifying tax-induced earnings management around TRA 86 as a function of prior tax-aggressive behavior。Journal of the American Taxation Association,20(2),37-56。  new window
4.Holthausen, Robert W.、Larcker, David F.、Sloan, Richard G.(1995)。Annual bonus schemes and the manipulation of earnings。Journal of Accounting and Economics,19(1),29-74。  new window
5.Duke, Joanne C.、Hunt, H. G. III(1990)。An Empirical Examination of Debt Covenant Restrictions and Accounting-related Debt Proxies。Journal of Accounting & Economics,12(1-3),45-63。  new window
6.Beatty, Anne L.、Chamberlain, Sandra L.、Magliolo, Joseph(1995)。Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings。Journal of Accounting Research,33(2),231-261。  new window
7.Moyer, Susan Elaine(1990)。Capital Adequacy Ratio Regulations and Accounting Choices in Commercial Banks。Journal of Accounting and Economics,13(2),123-154。  new window
8.Gaver, J.、Gaver, K.、Austin, J.(1995)。Additional evidence on bonus plans and income management。Journal of Accounting and Economics,18,3-28。  new window
9.陳明進、林世銘、張天勳(20010400)。The Impact of Tax-Exempt Stock and Land Capital Gains on Corporate Effective Tax Rates。中華會計學刊,2(1),33-56。new window  new window
10.劉啟群、林世銘、黃德芬(20010400)。Factors Influencing Corporate Effective Tax Rates in Taiwan。中華會計學刊,2(1),57-84。new window  延伸查詢new window
11.Cahan, S. F.(1992)。The effect of antitrust investigations on discretionary accruals: a refined test of the political-cost hypothesis。The Accounting Review,67,77-95。  new window
12.Erickson, M.、Wang, S.-W.(1999)。Earnings management by acquiring firms in stock-for-stock mergers。Journal of Accounting and Economics,27,149-176。  new window
13.Siegfried, J.(1974)。Effective average U. S. corporation income tax rates。National Tax Journal,27(2),245-259。  new window
14.Sweeney, Amy P.(1994)。Debt-covenant violations and managers' accounting responses。Journal of Accounting and Economics,17(3),281-308。  new window
15.沈維民(19970100)。企業之盈餘管理:以「會計方法選用」和「應計項目認列」為例。管理評論,16(1),11-37。new window  延伸查詢new window
16.金成隆、林修葳、張永芳(19990400)。強制性財務預測誤差與盈餘管理關係--20%門檻限制影響之研究。中國財務學刊,7(1),59-96。new window  延伸查詢new window
17.林世銘、楊朝旭(19941100)。上巿公司營利事業所得稅負擔之研究。財稅研究,26(6),34-52。new window  延伸查詢new window
18.陳明進(19990100)。兩稅合一對建設公司所得稅課徵之影響及租稅政策之評估。財稅研究,31(1),102-116。new window  延伸查詢new window
19.Cloyd, C. B.、Spilker, B. C.(1999)。The influence of client preferences on tax professionals' search for judicial precedents, subsequent judgments and recommendations。The Accounting Review,74(3),299-322。  new window
20.Cuccia, A. D.、Hackenbrack, K.、Nelson, M. W.(1995)。The ability of professional standards to mitigate aggressive reporting。The Accounting Review,70(2),227-248。  new window
21.Maydew, E. L.(1997)。Tax-induced earnings management by firms with net operating losses。Journal of Accounting Research,35(1),83-95。  new window
22.Roberts, M. L.(1998)。Tax accountants' judgment/decision-making research: A review and synthesis。The Journal of the American Taxation Association,20(1),78-121。  new window
23.Schisler, D. L.(1994)。An experimental examination of factors affecting tax preparers' aggressiveness--A prospect theory approach。The Journal of the American Taxation Association,16(2),124-142。  new window
24.Teoh, Siew Hong、Welch, Ivo、Wong, Tak Jun(1998)。Earnings Management and the Long-run Market Performance of Initial Public Offerings。The Journal of Finance,53(6),1935-1974。  new window
25.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
26.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
27.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。  new window
28.DeAngelo, L. E.(1988)。Managerial Competition, Information Costs, and Corporate Governance: The Use of Accounting Performance Measures in Proxy Contests。Journal of Accounting and Economics,10(1),3-36。  new window
29.Dechow, Patricia M.、Sloan, Richard G.(1991)。Executive Incentives and the Horizon Problem: An Empirical Investigation。Journal of Accounting and Economics,14(1),51-89。  new window
30.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons,3(4),91-102。  new window
31.林修葳、陳育成(19970900)。國內商業銀行壞帳及票券買賣損益策略性調控問題之實證研究。臺大管理論叢,8(2),33-65。new window  延伸查詢new window
32.林嬋娟、洪櫻芬、薛敏正(19970300)。財務困難公司之盈餘管理實證研究。管理學報,14(1),15-38。new window  延伸查詢new window
33.劉啟群(19990700)。我國金融業會計損益項目季別分析:盈餘管理間接測試法。會計評論,31,63-79。new window  延伸查詢new window
34.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics,17(1/2),145-176。  new window
35.陳明進(20020100)。營利事業有效稅率決定因素之實證研究。會計評論,34,57-75。new window  延伸查詢new window
36.Porcano, Thomas M.(1986)。Corporate Tax Rates: Progressive, Proportional, or Regressive。The Journal of the American Taxation Association,7(2),17-31。  new window
37.Zimmerman, Jerold L.(1983)。Taxes and firm size。Journal of Accounting and Economics,5,119-149。  new window
38.林世銘(20001000)。CPA Attested Tax Returns and Tax Evasion。中華會計學刊,1,15-36。new window  延伸查詢new window
39.Guenther, David A.(1994)。Earnings management in response to corporate tax rate changes: Evidence from the 1986 tax reform act。The Accounting Review,69(1),230-243。  new window
40.Scholes, Myron S.、Wilson, G. Peter、Wolfson, Mark A.(1992)。Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986。Journal of Accounting Research,30(Supplement),161-185。  new window
圖書
1.凌忠嫄(1997)。兩稅合一 : 設算扣抵制度之原則與運用。台北:稅旬文化公司。  延伸查詢new window
2.Scholes, M. S.、Wolfson, M. A.、Erickson, M.、Maydew, E. L.、Shevlin, T.(2002)。Taxes and Business Strategy: A Planning Approach。New Jersey:Prentice Hall。  new window
 
 
 
 
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