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題名:移轉訂價與避稅行為及租稅負擔之關聯
書刊名:財稅研究
作者:黃德芬 引用關係陳瑋杰
出版日期:2016
卷期:45:2
頁次:頁20-46
主題關鍵詞:租稅負擔避稅行為移轉訂價財稅差異有效稅率
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:72
  • 點閱點閱:9
期刊論文
1.Fullerton, D.(1984)。Which Effective Tax Rate?。National Tax Journal,37(1),23-41。  new window
2.Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2008)。Long-run corporate tax avoidance。The Accounting Review,83(1),61-82。  new window
3.Hanlon, Michelle(2005)。The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences。The Accounting Review,80(1),137-166。  new window
4.Mills, L. F.、Newberry, K. J.、Trautman, W. B.(2002)。Trends in book-tax income and balance sheet differences。Tax Notes,96(8),1109-1124。  new window
5.Omer, T. C.、Molloy, Karen H.、Ziebart, David A.(1993)。An investigation of the firm size-effective tax rate relation in the 1980s。Journal of Accounting, Auditing, and Finance,8(2),167-182。  new window
6.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。  new window
7.Seida, J. A.、Wempe, W. F.(2004)。Effective tax rate changes and earnings stripping following corporate inversion。National Tax Journal,57(4),805-828。  new window
8.Shevlin, T. J.(2002)。Commentary: Corporate tax shelters and book-tax differences。Tax Law Review,55(3),427-443。  new window
9.Frank, Mary M.、Lynch, Luann J.、Rego, Sonja O.(2009)。Tax reporting aggressiveness and its relation to aggressive financial reporting。The Accounting Review,84(2),467-496。  new window
10.Weisbach, David A.(2002)。Ten truths about tax shelters。Tax Law Review,55(2),215-253。  new window
11.黃美祝、楊佩璇(20111100)。集團企業與非集團企業避稅程度之比較。會計學報,4(1),1-22。new window  延伸查詢new window
12.陳明進、蔡麗雯(20100700)。移轉訂價與盈餘管理之研究。證券市場發展,22(2)=86,141-175。new window  延伸查詢new window
13.Wilkie, Patrick J.(1988)。Corporate Average Effective Tax Rates and Inferences about Relative Tax Preferences。The Journal of the American Taxation Association,10(1),75-88。  new window
14.陳明進、蔡麗雯(20061200)。財稅所得差異決定因素及課稅所得推估之研究。管理學報,23(6),739-763。new window  延伸查詢new window
15.Dyreng, S.、Lindsey, B.(2009)。Using financial accounting data to examine the effect of foreign operations located in tax havens and other countries on US multinational firms' tax rate'。Journal of Accounting Research,47(5),1233-1386。  new window
16.Dyreng, S.、Hanlon, M.、Maydew, E.(2010)。The Effects of Executive on Corporate Tax Avoidance。The Accounting Review,85(4),1163-1189。  new window
17.Huang, D. F.、Chen, N. Y.、Gao, K. W.(2013)。The tax burden of listed companies in China。Applied Financial Economics,23(14),1169-1183。  new window
18.Liu, C. C.、Lin, S.、Huang, D. F.(2001)。Factor influencing corporate effective tax rates in Taiwan。Taiwan Accounting Review,2(1),57-84。  new window
19.Rego, Sonja Olhoft(2003)。Tax-Avoidance Activities of U.S. Multinational Corporations。Contemporary Accounting Research,20(4),805-833。  new window
20.陳明進(20030100)。我國租稅優惠對營利事業租稅負擔之影響。管理評論,22(1),127-151。new window  延伸查詢new window
21.Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics,50(2/3),127-178。  new window
22.Chen, Shuping P.、Chen, Xia、Cheng, Qiang、Shevlin, Terry(2010)。Are family firms more tax aggressive than non-family firms?。Journal of Financial Economics,95(1),41-61。  new window
23.Wilson, Ryan J.(2009)。An examination of corporate tax shelter participants。The Accounting Review,84(3),969-999。  new window
24.Zimmerman, Jerold L.(1983)。Taxes and firm size。Journal of Accounting and Economics,5,119-149。  new window
25.McGill, G. A.、Outslay, E.(2004)。Lost in Translation: Detecting Tax Shelter Activity in Financial Statements。National Tax Journal,57(3),739-756。  new window
26.Phillips, John D.、Pincus, Morton、Rego, Sonja O.(2003)。Earnings management: new evidence based on deferred tax expense。The Accounting Review,78(2),491-521。  new window
會議論文
1.林嬌能(2006)。裁量性財務與課稅所得差異對盈餘管理行為之影響。私立靜宜大學會計學系當代會計暨管理論壇研討會。  延伸查詢new window
研究報告
1.Desai, Mihir A.、Foley, C. Fritz、Hines, James R. Jr.(2003)。Economic effects of regional tax havens。  new window
2.Hines, James R. Jr.(2004)。Do tax havens flourish?。  new window
學位論文
1.羅文振(2006)。財稅差異重大公司盈餘及其組成因子持續性 與評價意涵之研究(碩士論文)。國立成功大學。  延伸查詢new window
2.管家祥(2011)。財稅差異與審計品質之關聯性(碩士論文)。國立東華大學,花蓮。  延伸查詢new window
 
 
 
 
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