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2. | 張擎天、高儷華(20040300)。預先訂價協議概論。財稅研究,36(2),1-11。 延伸查詢![new window](/gs32/images/newin.png) |
3. | 李宜萍(20040400)。消失中的紙上公司--兩岸移轉訂價政策下,如何訂定全球優勢租稅規劃。管理雜誌,358,60-64。 延伸查詢![new window](/gs32/images/newin.png) |
4. | 吳德豐(20041100)。移轉訂價新制對臺灣租稅環境的影響。會計研究月刊,228,24-26。 延伸查詢![new window](/gs32/images/newin.png) |
5. | 凌忠嫄、簡錦紅、李怡慧(19921100)。移轉訂價問題之研究。財稅研究,24(6),1-41。 延伸查詢![new window](/gs32/images/newin.png) |
6. | Dechow, P. M.、Tuna, I.、Richardson, S. A.(2003)。Why are earnings kinky? An examination of the earnings management explanation。Review of Accounting Studies,8(2/3),355-384。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
7. | Dikolli, Shane S.、Vaysman, Igor(2006)。Information technology, organizational design, and transfer pricing。Journal of Accounting and Economics,41(1),203-234。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
8. | Wang, Chaug-Jung、Lee, Chien-Hui、Huang, Bwo-Nung(2003)。An analysis of industry and country effects in global stock returns: Evidence from Asian countries and the U.S.。The Quarterly Review of Economics and Finance,43(3),560-577。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
9. | Chan, K. Hung、Lo, Agnes W. Y.、Mo, Phyllis Lai Lan(2006)。Managerial autonomy and tax compliance: An empirical study on international transfer pricing。The Journal of the American Taxation Association,28(2),1-22。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
10. | Al-Eryani, Mohammad F.、Alam, Pervaiz、Akhter, Syed H.(1990)。Transfer pricing determinants of U.S. multinationals。Journal of International Business Studies,21(3),409-425。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
11. | Oyelere, P. B.、Emmanuel, C. R.(1998)。International transfer pricing and income shifting: Evidence from the UK。The European Accounting Review,7(4),623-635。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
12. | Cahan, S. F.(1992)。The Effect of Antitrust Investigation on Discretionary Accruals: A Refined Test of the Political-Cost Hypothesis。The Accounting Review,67(1),77-95。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
13. | 杜榮瑞(2002)。企業盈餘操縱:企業經理人、會計準則與審計。會計研究月刊,203,14-18。 延伸查詢![new window](/gs32/images/newin.png) |
14. | Dechow, Patricia M.(1994)。Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals。Journal of Accounting and Economics,18(1),3-42。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
15. | Rangan, Srinivasan(1998)。Earnings Management and the Performance of Seasoned Equity Offerings。Journal of Financial Economics,50(1),101-122。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
16. | Moses, O. D.(1987)。Income Smoothing and Incentives: Empirical Tests Using Accounting Changes。Accounting Review,62(2),358-377。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
17. | Young, S.(1998)。The Determinants of Managerial Accounting Policy Choice: Further Evidence for the UK。Accounting and Business Research,28(2),131-143。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
18. | 張書瑋(20070300)。面對移轉訂價查核新制,您好好「稅」了嗎?--及早體認布局國際稅務版圖全盤皆贏。會計研究月刊,256,27-43。 延伸查詢![new window](/gs32/images/newin.png) |
19. | Jacob, J.(1996)。Tax and transfer pricing: Income shifting and the volume of intrafirm transfers。Journal of Accounting Research,34(2),301-312。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
20. | 吳德華(20070300)。移轉訂價之預先訂價協議:另一個避稅港?。財稅研究,39(2),189-194。 延伸查詢![new window](/gs32/images/newin.png) |
21. | 林宜賢(20070300)。全球營運模式定位與移轉訂價政策制定--善用營運與訂價利器 創造企業整體綜效。會計研究月刊,256,50-58。 延伸查詢![new window](/gs32/images/newin.png) |
22. | 許祺昌、張靖怡(20040320)。營利事業所得稅查核準則修正評析及應注意事項。稅務旬刊,1889,34-37。 延伸查詢![new window](/gs32/images/newin.png) |
23. | 郭心潔、李玫燕(20040630)。美國移轉訂價法令規定與查核實務介紹。稅務旬刊,1899,7-11。 延伸查詢![new window](/gs32/images/newin.png) |
24. | 郭心潔、朱光輝(2005)。移轉訂價教戰守則。管理雜誌,369,68-70。 延伸查詢![new window](/gs32/images/newin.png) |
25. | 曹壽民、葉蓁蓁(20060900)。盈餘管理動機對裁決性應計項目價值攸關性的影響。產業論壇,8(3),11-37。 延伸查詢![new window](/gs32/images/newin.png) |
26. | 黃志文(20060100)。我國應研究與大陸簽訂雙邊預先訂價協議之可行性及管道。會計研究月刊,242,52-60。 延伸查詢![new window](/gs32/images/newin.png) |
27. | Wolff, Michael(2007)。Market Price-Based Transfer Price Systems: Empirical Evidence for Effectiveness and Preconditions。Problems and Perspectives in Management,5(2),66-75。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
28. | Teunissen, Oscar、Penn, Oren、Nauheim, Steve(2007)。Compliance and Transfer Pricing。Journal of International Taxation,18(4)。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
29. | Pfeiffer, Thomas、Wagner, Joachim(2007)。Internal markets or hierachies: Transfer prices or budgets?。Journal of Economics and Business,59(3),241-255。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
30. | Watts, Ross L.、Zimmerman, Jerold L.(1978)。Towards a positive theory of the determination of accounting standards。The Accounting Review,53(1),112-134。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
31. | Warfield, Terry D.、Wild, John J.、Wild, Kenneth L.(1995)。Managerial ownership, accounting choices, and informativeness of earnings。Journal of Accounting and Economics,20(1),61-91。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
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33. | Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics,22(1-3),249-281。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
34. | Teoh, Siew Hong、Wong, T. J.、Rao, Gita R.(1998)。Are Accruals during Initial Public Offerings Opportunistic?。Review of Accounting Studies,3(1/2),175-208。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
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38. | Myers, J. N.、Myers, L. A.、Omer, T. C.(2003)。Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation?。The Accounting Review,78(3),779-799。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
39. | Firth, M.、Smith, A.(1992)。The Accuracy of Profit Forecasts in Initial Public Offering Prospectuses。Accounting and Business Research,22(87),239-247。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
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41. | Collins, J. H.、Kemsley, D.、Shackelford, D. A.(1997)。Transfer pricing and the persistent zero taxable income of foreign-controlled U.S. corporations。The Journal of the American Taxation Association,19,68-83。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |