企業策略、企業社會責任報告與租稅規避之關聯性__臺灣人文及社會科學引文索引資料庫

:::

詳目顯示

第 1 筆 / 總合 1 筆

/1頁

來源文獻資料
引文資料

題名：	企業策略、企業社會責任報告與租稅規避之關聯性
書刊名：	中華會計學刊
作者：	郭振雄／何怡澄／徐書凡／彭火樹
作者(外文)：	Kuo, Jenn-shyong／Ho, Yi-cheng／Hsu, Shu-fan／Peng, Huoshu
出版日期：	2017
卷期：	12特刊
頁次：	頁367-421
主題關鍵詞：	企業策略；企業社會責任報告；租稅規避；Business strategy；Corporate social responsibility report；CSR report；Tax avoidance
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(8) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:8 共同引用:40 點閱:17

期刊論文
1.	江逸之(20060500)。第二屆遠見雜誌企業社會責任大調查：從觀望到積極，臺灣企業重視社會責任。遠見雜誌，239，214-223。延伸查詢
2.	Godfrey, Paul C.、Merrill, Craig B.、Hansen, Jared M.(2009)。The Relationship between Corporate Social Responsibility and Shareholder Value: An Empirical Test of the Risk Management Hypothesis。Strategic Management Journal，30(4)，425-445。
3.	Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2008)。Long-run corporate tax avoidance。The Accounting Review，83(1)，61-82。
4.	Desai, M. A.、Dharmapala, D.(2006)。Corporate tax avoidance and high-powered incentives。Journal of Financial Economics，79(1)，145-179。
5.	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。
6.	Armstrong, C. S.、Blouin, J. L.、Jagolinzer, A. D.、Larcker, D. F.(2015)。Corporate governance, incentives, and tax avoidance。Journal of Accounting and Economics，60(1)，1-17。
7.	Huseynov, F.、Klamm, B. K.(2012)。Tax avoidance, tax management and corporate social responsibility。Journal of Corporate Finance，18(4)，804-827。
8.	Sikka, P.(2010)。Smoke and mirrors: Corporate social responsibility and tax avoidance。Accounting Forum，34(3/4)，153-168。
9.	Fombrun, Charles J.、Gardberg, Naomi A.、Barnett, Michael L.(2000)。Opportunity platforms and safety nets: corporate citizenship and reputational risk。Business and Society Review，105(1)，85-106。
10.	許永聲、陳俊合、曾奕菱(20131100)。企業社會責任與信用風險評等。會計學報，5(1)，1-26。延伸查詢
11.	Bentley, K. A.、Omer, T. C.、Sharp, N. Y.(2013)。Business strategy, audit fees and financial reporting irregularities, and audit effort。Contemporary Accounting Research，30(2)，780-817。
12.	Chyz, J. A.(2013)。Personally tax aggressive executives and corporate tax sheltering。Journal of Accounting and Economics，56(2/3)，311-328。
13.	Davis, A. K.、Guenther, D. A.、Krull, L. K.、Williams, B. M.(2016)。Do socially responsible firms pay more taxes?。The Accounting Review，91(1)，47-68。
14.	Dyreng, S.、Hanlon, M.、Maydew, E.(2010)。The effect if executive on corporate tax avoidance。The Accounting Review，85(4)，1163-1189。
15.	Gamerschlag, R.、Möller, K.、Verbeeten, F.(2011)。Determinants of voluntary CSR disclosure: Empirical evidence from Germany。Review Managerial Science，5(2)，233-262。
16.	Handy, C.(2002)。What's a business for?。Harvard Business Review，2002，49-55。
17.	Higgins, D.、Omer, T. C.、Phillips, J. D.(2015)。The influence of a firm's business strategy on its tax aggressiveness。Contemporary Accounting Research，32(2)，674-702。
18.	Hines, J. R. Jr.(2006)。Will social welfare expenditures survive tax competition?。Oxford Review of Economic Policy，22(3)，330-348。
19.	Ioannou, I.、Serafeim, G.(2012)。What drives corporate social performance? The role of nation-level institutions。Journal of International Business Studies，43(9)，834-864。
20.	Joos, P.、Plesko, G.(2005)。Valuing loss firms。The Accounting Review，80(3)，847-870。
21.	Khan, M. T.、Khan, N. A.、Ahmed, S.、Ali, M.(2012)。Corporate social responsibility (CSR)-definition, concepts and scope。Universal Journal of Management and Social Science，2(7)，41-52。
22.	Landry, S.、Deslandes, M.、Fortin, A.(2013)。Tax aggressiveness, corporate social responsibility, and ownership structure。Journal of Accounting, Ethics and Public Policy，14(3)，611-645。
23.	Lanis, R.、Richardson, G.(2015)。Is corporate social responsibility performance associated with tax avoidance?。Journal of Business Ethics，127(2)，439-457。
24.	Levitt, S. D.(1996)。The effect of prison population size on crime rate: Evidence from prison overcrowding litigation。The Quarterly Journal of Economics，111(2)，319-351。
25.	Lisowsky, P.、Robinson, L. A.、Schmidt, A. P.(2013)。Publicly disclosed tax reserves tell us about privately disclosed tax shelter activity?。Journal of Accounting Research，51(3)，583-629。
26.	McGee, R. W.(2010)。Ethical issues in transfer pricing。Manchester Journal of International Economic Law，7(2)，24-41。
27.	Mills, L.、Erickson, M. M.、Maydew, E. L.(1998)。Investments in tax planning。The Journal of the American Taxation Association，20(1)，1-20。
28.	Parsa, S.、Kouhy, R.(2008)。Social reporting by companies llisted on the alternative investment market。Journal of Business Ethics，79(3)，345-360。
29.	Preuss, L.(2010)。Tax-avoidance and corporate social responsibility: You can't do both, or can you?。Corporate Governance: The international journal of business in society，10(4)，365-374。
30.	Robinson, J.、Sikes, S. A.、Weaver, C. D.(2010)。The impact of evaluating the tax department as a profit center on effective tax rates。The Accounting Review，85(3)，1035-1064。
31.	Rego, S. O.(2003)。Corporate tax-planning effectiveness: The role of compensation-based incentives。Contemporary Accounting Research，20(4)，805-833。
32.	Weisbach, D. A.(2002)。An economic analysis of anti-tax-avoidance doctrines。American Law and Economics Review，4(1)，88-115。
33.	Thomas, A. S.、Litschert, R. J.、Ramaswamy, K.(1991)。The performance impact of strategy-manager coalignment: An empirical examination。Strategic Management Journal，12(7)，509-522。
34.	Hoi, C. K.、Wu, Q.、Zhang, H.(2013)。Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities。The Accounting Review，88(6)，2025-2059。
35.	March, J. G.(1991)。Exploration and exploitation in organizational learning。Organization Science，2(1)，71-87。
36.	Hambrick, D. C.(1983)。Some Tests of the Effectiveness and Functional Attributes of Miles and Snow's Strategic Types。Academy of Management Journal，26(1)，5-26。
37.	Porter, Michael E.、Kramer, Mark R.(2006)。Strategy and society。Harvard Business Review，84(12)，78-92。
38.	Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics，7(1-3)，85-107。
39.	Kim, Yongtae、Park, Myung Seok、Wier, Benson(2012)。Is earnings quality associated with corporate social responsibility?。The Accounting Review，87(3)，761-796。
40.	Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies，22(1)，435-480。
41.	Cheng, Beiting、Ioannou, Ioannis、Serafeim, George(2014)。Corporate social responsibility and access to finance。Strategic Management Journal，35(1)，1-23。
42.	Hemingway, Christine A.、Maclagan, Patrick W.(2004)。Managers' Personal Values as Drivers of Corporate Social Responsibility。Journal of Business Ethics，50(1)，33-44。
43.	Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics，50(2/3)，127-178。
44.	程心瑤(20110100)。公司治理與企業責任報告之揭露。會計評論，52，35-76。延伸查詢
45.	Angrist, Joshua D.、Krueger, Alan B.(2001)。Instrumental Variables and the Search for Identification: From Supply and Demand to Natural Experiments。Journal of Economic Perspectives，15(4)，69-85。
46.	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。
47.	Desai, Mihir A.、Dharmapala, Dhammika(2009)。Corporate tax avoidance and firm value。The Review of Economics and Statistics，91(3)，537-546。
48.	Galbreath, J.(2010)。The Impact of Strategic Orientation on Corporate Social Responsibility。International Journal of Organizational Analysis，18(1)，23-40。
49.	Lanis, R.、Richardson, G.(2012)。Corporate Social Responsibility and Tax Aggressiveness: An Empirical Analysis。Journal of Accounting and Public Policy，31(1)，86-108。
50.	Manzon, Gil B. Jr.、Plesko, George A.(2002)。The Relation between Financial and Tax Reporting Measures of Income。Tax Law Review，55(2)，175-214。
51.	Wilson, Ryan J.(2009)。An examination of corporate tax shelter participants。The Accounting Review，84(3)，969-999。
52.	Gupta, Sanjay、Newberry, Kaye(1997)。Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data。Journal of Accounting and Public Policy，16(1)，1-34。
53.	胡憲倫、許家偉、蒲彥穎(20061100)。策略的企業社會責任：企業永續發展的新課題。應用倫理研究通訊，40，37-50。延伸查詢
54.	Ittner, Christopher D.、Larcker, David F.、Rajan, Madhav V.(1997)。The Choice of Performance Measures in Annual Bonus Contracts。The Accounting Review，72(2)，231-255。
55.	Roberts, R. W.(1992)。Determinants of corporate social responsibility disclosure: An application of stakeholder theory。Accounting, Organizations and Society，17(6)，595-612。
56.	Mills, Lillian F.、Newberry, Kaye J.(2001)。The Influence of Tax and Nontax Costs on Book-Tax Reporting Differences: Public and Private Firms。Journal of the American Taxation Association，23(1)，1-19。

會議論文
1.	陳欽春(2006)。企業與社會的鑲嵌與接軌：企業社會責任的省思。政府與企業法制關係學術研討會。延伸查詢

研究報告
1.	Brown, J.、Drake, K.、Wellman, L.(2014)。The benefits of a relational approach to corporate political activity: Evidence from political contributions to tax policymakers。Arizona State University。
2.	Djankov, S.、Ganser, T.、McLiesh, C.、Ramalho, R.、Shleifer, A.(2008)。The effect of corporate taxes on investment and entrepreneurship。National Bureau of Economic Research。
3.	Garcia, J.(2014)。The influence of corporate social responsibility on lobbying effectiveness: Evidence from effective tax rates。University of Waterloo。
4.	Hill, M.、Kubick, T.、Lockhart, B.、Wan, H.(2012)。The effectiveness of political Tax minimization。University of Nebraska。
5.	Hsu, P. H.、Moore, J. A.、Neubaum, D. O.(2014)。Tax avoidance, financial experts on the board, and business strategy。Oregon State University。
6.	Ioannou, I.、Serafeim, G.(2016)。The consequences of mandatory corporate sustainability reporting: Evidence from four countriesrate sustainability reporting: Evidence from four countries。Harvard Business School。

圖書
1.	Miles, R. E.、Snow, C. C.(2003)。Organizational Strategy, Structure, and Process。Stanford, CA：Stanford University Press。
2.	Phillips, R.(2003)。Stakeholder Theory and Organizational Ethics。San Francisco, CA：Berrett Koehler。
3.	World Business Council for Sustainable Development(1999)。Corporate Social Responsibility: Meeting Changing Expectations。World Business Council for Sustainable Development。
4.	Treacy, M.、Wiersema, F.(1995)。The Discipline of Market Leaders: Choose Your Customers, Narrow Your Focus, Dominate Your Market。Reading, MA：Addison Wesley。
5.	Bowen, Howard R.(1953)。Social Responsibilities of the Businessman。Harper and Row。
6.	Porter, Michael E.(1980)。Competitive Strategy: Techniques for Analyzing Industries and Competitors。Free Press。
7.	Miles, Raymond E.、Snow, Charles C.(1978)。Organizational Strategy, Structure, and Process。McGraw-Hill。

其他
1.	黃家慧(2015)。TOMS潮鞋每賣一雙我就捐一雙，http://mag.cnyes.com/Content/20150522/352A9CE88DEA4E50B48E7C030CE69F46.shtml。延伸查詢
2.	臺灣證券交易所公司治理中心(2015)。170家上市公司今年應申報CSR報告書，http://cgc.twse.com.tw/pressReleases/promoteNewsArticleCh/365。延伸查詢
3.	臺灣證券交易所公司治理中心。上市櫃公司出具企業社會責任報告書情形，http://cgc.twse.com.tw/corpSocialResponsibility/chPage。延伸查詢
4.	Day, M.(2014)。IRS demands Ballmer, other Microsoft leaders testify in corporate tax audit，http://old.seattletimes.com/html/ businesstechnology/2025308578_mi crosoftirsxml.html。
5.	European Commission(2011)。Communication from the commission to the European parliament, the council, the European economic and social committee and the committee of the regions: A renewed EU strategy 2011-14 for corporate social responsibility，http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52011DC0681&from=EN。
6.	The Pulitzer Prizes(2013)。Staff of The New York Times，http://www.pulitzer.org/winners/staff-74。

圖書論文
1.	Avi-Yonah, R. S.(2008)。Aggressive tax behaviour and corporate social responsibility。Beyond Boundaries: Developing Approaches to Tax Avoidance and Tax Risk Management。Oxford, England：Oxford University Centre for Business Taxation。
2.	Friedman, M.(1970)。The social responsibility of business is to increase its profits。Corporate Ethics and Corporate Governance。Berlin：Springer Berlin Heidelberg。

推文
推薦
引用網址
引用嵌入語法
轉寄

top

:::

相關期刊
相關論文
相關專書
相關著作
熱門點閱

1.	資源基礎理論觀點檢視金融控股公司企業社會責任與創造共享價值之關係
2.	The Influence of Regional Revitalization Implementation on Corporate Image and Consumer's Purchase Intention: The Moderating Effects of Consumer's Perception of Corporate Social Responsibility Involvement--A Case Study of Yonglin Farm in Taiwan
3.	企業社會責任與租稅規避之關係：產品市場競爭的角色
4.	分析企業社會責任執行與公司營運績效之相關性--以電腦周邊設備與電子零組件業為例
5.	企業基金會--避稅乎？社會責任乎？
6.	公司策略與成本僵固性：高階經理人過度自信之調節角色
7.	編製及確信準則對企業社會責任報告書可讀性之影響
8.	以關鍵查核事項偵測公司信用風險--機器學習之應用
9.	我國稅務會計文獻回顧
10.	金融危機後企業社會責任與企業信用評等在的角色轉變
11.	員工流動率與非主管員工薪資對公司避稅之影響
12.	產業環境對董事會特質與政治關係之影響
13.	企業社會責任、公司逃漏稅與利潤稅的中立性
14.	企業社會責任對員工生產力、人事成本與人事異動之影響
15.	營運相關及非營運相關之企業社會責任與避稅行為之關聯性

1.	探討企業社會責任對企業經營績效之影響 -以企業規模、負債比率、資產週轉率為調節變項
2.	上市櫃公司發行與認證企業社會責任報告書之研究
3.	國際合資事業組合對企業成長價值之影響：應用實質選擇權觀點
4.	和平文化經營理念對職場霸凌行為之影響並兼論教育訓練之中介效果
5.	多國籍企業公民行為與當地國消費者認同感關係影響之研究—受消費者本國中心傾向之干擾
6.	公司治理與企業社會責任績效關聯性-整合核心代理問題與社會鑲嵌觀點
7.	從康德的道德哲學論企業公民觀的證成

1.	海洋保育行動與文化產業之建構初探

無相關著作

1.	獨立董事在企業租稅規劃的監督效果
2.	網站知名度與網站忠誠度之相關分析--以科技接受模式為中介變數
3.	負負得正：隨創時相依性如何促成負資源轉換
4.	臺灣年金制度改革的財務影響與世代不均問題
5.	體驗行銷對顧客滿意度與顧客忠誠度影響之研究--以壽險公司服務中心為例
6.	Which Slack Resources Matter? The Fit between Market Orientation and Slack Resources to Innovation
7.	董監事暨重要職員責任保險對企業信用評等之影響
8.	建構高科技產業永續性平衡計分卡
9.	Earnings Management in Family Firms: The Role of Inside Directors
10.	The Mediating Roles of Differentiation Strategy and Learning Orientation in the Relationship between Entrepreneurial Orientation and Firm Performance
11.	公司治理評鑑與盈餘品質
12.	股份控制權和盈餘分配權的偏離程度會影響以績效為基準的考核制度誘因效果嗎？
13.	Google搜尋量指數對臺灣股票報酬與成交量之影響
14.	突破式服務創新的發展與管理--以PChome 24小時購物為例
15.	有社會責任的公司比較不會避稅嗎？--臺灣上市公司實證

QR Code

臺灣人文及社會科學引文索引資料庫系統

詳目顯示

臺灣人文及社會科學引文索引資料庫