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題名:企業內貿易訂價策略與盈餘管理關聯性之研究
書刊名:企業管理學報
作者:王耀華
作者(外文):Wang, Yao-hua
出版日期:2012
卷期:92
頁次:頁63-79
主題關鍵詞:企業內貿易移轉訂價盈餘管理MNEs intra-tradeTransfer pricingEarnings management
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(1) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:0
  • 點閱點閱:28
期刊論文
1.Dechow, P. M.、Richardson, S. A.、Tuna, A. I.(2003)。Why are earnings kinky? An examination of the earnings management explanation。Review of Accounting Studies,8(2/3),355-384。  new window
2.Agarwal, S.、Chomsisengphet, S.、Liu, C.、Rhee, S. G.(2007)。Earnings Management Behaviors under Different Economic Environments: Evidence from Japanese Banks。International Review of Economics and Finance,16,429-443。  new window
3.Jiraporn, P.、Kim, Y. S.、Mathur, I.(2008)。Does Corporate Diversification Exacerbate or Mitigate Earnings Management? An Empirical Analysis。International Review of Financial Analysis,17(5),1087-1109。  new window
4.Bartelsman, E. J.、Beetsma, R. M. W. J.(2003)。Why pay more? Corporate tax avoidance through transfer pricing in OECD countries。Journal of Public Economics,87(9/10),2225-2252。  new window
5.Rego, S. O.(2003)。Tax-avoidance activities of U.S. multinational corporations。Contemporary Accounting Research,20(4),805-833。  new window
6.Watts, Ross L.、Zimmerman, Jerold L.(1978)。Towards a positive theory of the determination of accounting standards。The Accounting Review,53(1),112-134。  new window
7.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
8.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
9.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。  new window
10.Leuz, Christian、Nanda, Dhananjay、Wysocki, Peter D.(2003)。Earnings management and investor protection: An international comparison。Journal of Financial Economics,69(3),505-527。  new window
11.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
12.DeAngelo, Linda E.(1986)。Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders。The Accounting Review,61(3),400-420。  new window
13.Abdallah, W. M.(1988)。How to Motivate and Evaluate Managers with International Transfer Pricing Systems。Management International Review,29(1),13-28。  new window
14.Barrett, M. E.(1979)。Case of the Tangled Transfer Price。Harvard Business Review,May-Jun.,20-36。  new window
15.Benke, R. L.、Edwards, J. D.(1980)。Transfer pricing Techniques and Uses。Management Accounting (NAA),44-46。  new window
16.Benke, R. L.、Edwards, J. D.(1981)。Should You Use Transfer Pricing to Create Pseudo-Profit Centers?。Management Accounting (NAA),36-39。  new window
17.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。  new window
18.Collins, J. H.、Shackelford, D. A.(1999)。Writers Challenge Claim of Favorable Cross-Border Taxation。Tax Notes,82(4),131-134。  new window
19.Cowen, S. S.、Phillips, L. C.、Stiliabower, L.(1979)。Multinational Transfer Pricing。Management Accounting (NNA),17-22。  new window
20.Fuest, C.、Hemmelgarn, L. T.(2004)。Corporate tax Policy, foreign firm ownership and thin capitalization。Regional Science and Urban Economics,35(5),508。  new window
21.Grabski, S. V.(1985)。Transfer Pricing in Complex Organizations-A Review and Integration of Recent Empirical and Analytical Research。Journal of Accounting Literature,4,33-75。  new window
22.Jacob, J.(1996)。Tax and Transfer Pricing: Income shifting and the volume of intrafirm transfers。Journal of Accounting Research,34(2),301-310。  new window
23.Jiraporn, P.、Miller, G.、Yoon, S.、Kim, Y.(2008)。Is earnings management opportunistic or beneficial? An agency theory perspective。International Review of Financial Analysis,17(3),622-634。  new window
24.Pan, M. S.(2007)。Permanent and transitory components of earnings, dividends, and stock prices。The Quarterly Review of Economics and Finance,47,535-549。  new window
25.Styron, J. W.(2007)。Transfer Pricing and Tax Planning。The CPA Journal,77(11),40-45。  new window
圖書
1.林彩梅(2006)。多國籍企業論。台北:五南圖書出版公司。  延伸查詢new window
2.Granfield, M. E.(1993)。Financing infrastructure investment by taxing foreign corporations。Washington。  new window
 
 
 
 
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