期刊論文1. | Slemrod, Joel(2004)。The Economics of Corporate Tax Selfishness。National Tax Journal,57(4),877-899。 |
2. | Phillips, J. D.(2003)。Corporate tax-planning effectiveness: The role of compensation-based incentives。The Accounting Review,78(3),847-874。 |
3. | 翁裕峰、尤素芬(20101200)。環境倫理與職業安全衛生管理系統。政大勞動學報,26,49-90。 延伸查詢 |
4. | Dhaliwal, Dan S.、Radhakrishnan, Suresh、Tsang, Albert、Yang, Yong G.(2012)。Nonfinancial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure。The Accounting Review,87(3),723-759。 |
5. | Yin, G. K.(2003)。How much tax do large public corporations pay? Estimating the effective tax rates of the S&P 500。Virginia Law Review,89(8),1793-1856。 |
6. | Lanis, R.、Richardson, G.(2013)。Corporate social responsibility and tax aggressiveness: a test of legitimacy theory。Accounting, Auditing and Accountability Journal,26(1),75-100。 |
7. | Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2010)。The effects of executives on corporate tax avoidance。The Accounting Review,85(4),1163-1189。 |
8. | Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2008)。Long-run corporate tax avoidance。The Accounting Review,83(1),61-82。 |
9. | Garriga, Elisabet、Melé, Domènec(2004)。Corporate Social Responsibility Theories: Mapping the Territory。Journal of Business Ethics,53(1/2),51-71。 |
10. | Minnick, Kristina L.、Noga, Tracy J.(2010)。Do corporate governance characteristics influence tax management?。Journal of Corporate Finance,16(5),703-718。 |
11. | Adhikari, A.、Derashid, C.、Zhang, H.(2006)。Public Policy, Political Connections, and Effective Tax Rates: Longitudinal Evidence From Malaysia。Journal of Accounting and Public Policy,25(5),574-595。 |
12. | Graham, J. R.(2000)。How big are the tax benefits of debt?。The Journal of Finance,55(5),1901-1941。 |
13. | Elliott, W. Brooke、Jackson, Kevin E.、Peecher, Mark E.、White, Brian J.(2014)。The unintended effect of corporate social responsibility performance on investors' estimates of fundamental value。Accounting Review,89(1),275-302。 |
14. | DeFond, Mark L.、Hann, Rebecca N.、Hu, Xuesong(2005)。Does the market value financial expertise on audit committees of boards of directors?。Journal of Accounting Research,43(2),153-193。 |
15. | 魏妤珊、邱敬貿、黃淑惠(20151200)。法人董事與企業避稅:台灣股票市場之實證研究。證券市場發展,27(4)=108,1-42。 延伸查詢 |
16. | Desai, M. A.、Dharmapala, D.(2006)。Corporate Tax Avoidance and High-Powered Incentives。Journal of Financial Economics,79(1),145-179。 |
17. | Lanis, R.、Richardson, G.(2011)。The effect of board of director composition on corporate tax aggressiveness。Journal of Accounting & Public Policy,30(1),50-70。 |
18. | 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。 延伸查詢 |
19. | Robinson, John R.、Sikes, Stephanie A.、Weaver, Connie D.(2010)。Performance measurement of corporate tax departments。The Accounting Review,85(3),1035-1064。 |
20. | Hill, M. D.、Kubick, T. R.、Lockhart, G. B.、Wan, H.(2013)。The effectiveness and valuation of political tax minimization。Journal of Banking & Finance,37(8),2836-2849。 |
21. | Huseynov, F.、Klamm, B. K.(2012)。Tax avoidance, tax management and corporate social responsibility。Journal of Corporate Finance,18(4),804-827。 |
22. | Sikka, P.(2010)。Smoke and mirrors: Corporate social responsibility and tax avoidance。Accounting Forum,34(3/4),153-168。 |
23. | Landolf, U.(2006)。Tax and Corporate Responsibility。International Tax Review,29,6-9。 |
24. | Lennox, C.、Lisowsky, P.、Pittman, J.(2013)。Tax Aggressiveness and Accounting Fraud。Journal of Accounting Research,51(4),739-778。 |
25. | 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。 |
26. | Lanis, R.、Richardson, G.(2015)。Is corporate social responsibility performance associated with tax avoidance?。Journal of Business Ethics,127(2),439-457。 |
27. | 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。 |
28. | Chatterji, A. K.、Levine, D. I.、Toffel, M. W.(2009)。How well do social ratings actually measure corporate social responsibility?。Journal of Economics and Management Strategy,18(1),125-169。 |
29. | 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。 |
30. | Carroll, Robert、Joulfaian, David(2005)。Taxes and Corporate Giving to Charity。Public Finance Review,33(3),300-317。 |
31. | de Villiers, C.、van Staden, C. J.(2011)。Where Firms Choose to Disclose Voluntary Environmental Information。Journal of Accounting and Public Policy,30(6),504-525。 |
32. | Desai, M. A.、Dyck, A.、Zingales, L.(2007)。Theft and Taxation。Journal of Financial Economics,84(3),591-623。 |
33. | Drake, K. D.、Goldman, N.、Lusch, S. J.(2015)。Do Income Tax Related Deficiencies in Publicly Disclosed PCAOB Part II Reports Influence Audit Client Financial Reporting of Income Tax Accounts?。Accounting Review,91(5),1411-1439。 |
34. | Gallemore, John、Maydew, Edward L.、Thornock, Jacob R.(2014)。The Reputational Costs of Tax Avoidance。Contemporary Accounting Research,31(4),1103-1133。 |
35. | Gupta, S.、Newberry, K.(1997)。Determinants of the Variability on Corporate Effective Tax Rates; Evidence from Longitudinal Data。Journal of Accounting and Public Policy,16(1),1-34。 |
36. | Sun, Li(2012)。Further Evidence on the Association between Corporate Social Responsibility and Financial Performance。International Journal of Law and Management,54(6),472-484。 |
37. | Patten, Dennis M.、Trompeter, Greg(2003)。Corporate Responses to Political Costs: An Examination of the Relation between Environmental Disclosure and Earnings Management。Journal of Accounting and Public Policy,22(1),83-94。 |
38. | Porter, M. E.、Kramer, M. R.(2002)。He Competitive Advantage of Corporate Philanthropy。Harvard Business Review,80,56-68。 |
39. | Richardson, G.、Taylor, G.、Lanis, R.(2013)。The Impact of Board of Director over Sight Characteristics on Corporate Tax Aggressiveness: An Empirical Analysis。Journal of Accounting and Public Policy,32(3),68-88。 |
40. | Santerre, R. E.、Neun, S. P.(1993)。Corporate Control and Performance in the 1930s。Economic Inquiry,31(3),466-480。 |
41. | Wunder, H. F.(2009)。Tax Risk Management and the Multinational Enterprise。Journal of International Accounting, Auditing and Taxation,18(1),14-28。 |
42. | Brickley, James A.、Lease, Ronald C.、Smith, Clifford W. Jr.(1988)。Ownership Structure and Voting on Antitakeover Amendments。Journal of Financial Economics,20,267-291。 |
43. | Morck, Randall、Shleifer, Andrei、Vishny, Robert W.(1988)。Management Ownership and Market Valuation: An Empirical Analysis。Journal of Financial Economics,20(1/2),293-315。 |
44. | Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics,26(2),301-325。 |
45. | Kim, Yongtae、Park, Myung Seok、Wier, Benson(2012)。Is earnings quality associated with corporate social responsibility?。The Accounting Review,87(3),761-796。 |
46. | Dhaliwal, Dan S.、Li, Oliver Z.、Tsang, Albert、Yang, Yong G.(2011)。Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting。The Accounting Review,86(1),59-100。 |
47. | Brammer, Stephen J.、Millington, Andrew I.(2008)。Does It Pay to Be Different? An Analysis of the Relationship Between Corporate Social and Financial Performance。Strategic Management Journal,29(12),1325-1343。 |
48. | Gompers, Paul A.、Ishii, Joy L.、Metrick, Andrew(2003)。Corporate Governance and Equity Prices。The Quarterly Journal of Economics,118(1),107-156。 |
49. | McWilliams, Abagail、Siegel, Donald S.、Wright, Patrick M.(2006)。Corporate Social Responsibility: Strategic Implications。Journal of Management Studies,43(1),1-18。 |
50. | Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics,50(2/3),127-178。 |
51. | 林嬌能、許彩蓮(20111100)。家族企業與租稅規劃之關聯性。會計學報,4(1),23-49。 延伸查詢 |
52. | 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 |
53. | 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。 |
54. | Desai, Mihir A.、Dharmapala, Dhammika(2009)。Corporate tax avoidance and firm value。The Review of Economics and Statistics,91(3),537-546。 |
55. | Lanis, R.、Richardson, G.(2012)。Corporate Social Responsibility and Tax Aggressiveness: An Empirical Analysis。Journal of Accounting and Public Policy,31(1),86-108。 |
56. | Wilson, Ryan J.(2009)。An examination of corporate tax shelter participants。The Accounting Review,84(3),969-999。 |
57. | Carroll, Archie B.(1979)。A Three-Dimensional Conceptual Model of Corporate Performance。Academy of Management Review,4(4),497-505。 |
58. | Carroll, Archie B.(1991)。The pyramid of corporate social responsibility: toward the moral management of organizational stakeholders。Business Horizons,34(4),39-48。 |
59. | Baysinger, Barry D.、Hoskisson, Robert E.(1990)。The composition of boards of directors and strategic control: effects on corporate strategy。Academy of Management Review,15(1),72-87。 |
60. | Zmijewski, Mark E.(1984)。Methodological Issues Related to the Estimation of Financial Distress Prediction Models。Journal of Accounting Research,22(Supplement),59-82。 |
61. | Moser, Donald V.、Martin, Patrick R.(2012)。A broader perspective on corporate social responsibility research in Accounting。The Accounting Review,87(3),797-806。 |
62. | Hanlon, Michelle、Slemrod, Joel(2009)。What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News about Tax Shelter Involvement。Journal of Public Economics,93(1/2),126-141。 |
63. | Stickney, Clyde P.、McGee, Victor E.(1982)。Effective corporate tax rates: The effect of size, capital intensity, leverage, and other factors。Journal of Accounting and Public Policy,1(2),125-152。 |