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題名:企業避稅與政府持股
書刊名:財稅研究
作者:楊立晨郭振雄 引用關係何怡澄梁志民
出版日期:2017
卷期:46:6
頁次:頁61-95
主題關鍵詞:避稅股份盈餘公股董事會
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(0) 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:0
  • 共同引用共同引用:45
  • 點閱點閱:7
期刊論文
1.Sun, Qian、Tong, Wilson H. S.、Tong, Jing(2002)。How Does Government Ownership Affect Firm Performance? Evidence from China's Privatization Experience。Journal of Business Finance & Accounting,29(1/2),1-27。  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.Khurana, I. K.、Moser, W. J.(2013)。Institutional shareholders' investment horizons and tax avoidance。Journal of the American Taxation Association,35(1),111-134。  new window
4.Ding, Y.、Zhang, H.、Zhang, J.(2007)。Private vs state ownership and earnings management: evidence from Chinese listed companies。Corporate Governance: An International Review,15(2),223-238。  new window
5.Desai, M. A.、Dharmapala, D.(2006)。Corporate Tax Avoidance and High-Powered Incentives。Journal of Financial Economics,79(1),145-179。  new window
6.許崇源、李怡宗、林宛瑩、鄭桂蕙(20030700)。控制權與盈餘分配權偏離之衡量。貨幣觀測與信用評等,42,15-31。  延伸查詢new window
7.Chen, Shuping、Chen, Xia、Cheng, Qiang、Shevlin, Terry(2010)。Are Family Firms More Tax Aggressive than Non-Family Firm?。Journal of Financial Economics,95(1),41-61。  new window
8.凌忠嫄(20130200)。當前財政問題之因應。當代財政,26,1-12。  延伸查詢new window
9.McGuire, Sean T.、Wang, Dechun、Wilson, Ryan J.(2014)。Dual class ownership and tax avoidance。The Accounting Review,89(4),1487-1516。  new window
10.魏妤珊、邱敬貿、黃淑惠(20151200)。法人董事與企業避稅:臺灣股票市場之實證研究。證券市場發展季刊,27(4)=108,1-42。new window  延伸查詢new window
11.李冠皓、黃培琳(20100500)。公司治理模組解釋。貨幣觀測與信用評等,83,93-101。  延伸查詢new window
12.游麗君(20160700)。我國財政收支與經濟成長之關聯。財稅研究,45(4),118-141。new window  延伸查詢new window
13.葉銀華(20160900)。泛公股企業之治理機制。會計研究月刊,370,21-25。  延伸查詢new window
14.Claessens, S.、Djankov, S.、Lang, L. H. P.(2000)。The separation of ownershipand control in East Asian corporations。Journal of Financial Economics,58(1/2),81-112。  new window
15.Zeng, T.(2011)。Ownership concentration, state ownership, and effective tax rates: Evidence from China's listed firms。Accounting Perspectives,9(4),271-289。  new window
16.林宛瑩、許崇源(20080600)。臺灣集團企業之控股型態及公司治理衡量指標之研究與建議。交大管理學報,28(1),269-312。new window  延伸查詢new window
17.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance,54(2),471-517。  new window
18.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
19.Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies,22(1),435-480。  new window
20.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(2002)。Investor protection and corporate valuation。The Journal of Finance,57(3),1147-1170。  new window
21.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance,52(2),737-783。  new window
22.Faccio, Mara、Lang, Larry H. P.(2002)。The ultimate ownership of western european corporations。Journal of Financial Economics,65(3),365-395。  new window
23.Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics,50(2/3),127-178。  new window
24.Desai, Mihir A.、Dharmapala, Dhammika(2009)。Corporate tax avoidance and firm value。The Review of Economics and Statistics,91(3),537-546。  new window
25.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。  new window
26.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics,3(4),305-360。  new window
27.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
研究報告
1.Zhang, H.、Li, W.、Jian, M.(2012)。How does state ownership affect tax avoidance? Evidence from China。Singapore Management University。  new window
學位論文
1.朱祥霖(2012)。公司治理是否影響避稅活動之進行(碩士論文)。東吳大學。  延伸查詢new window
2.施惠喻(2015)。資訊揭露、投票權與現金流量權偏離程度與避稅行為之關係(碩士論文)。國立臺北商業大學。  延伸查詢new window
3.翁敏(2016)。雙權偏離與租稅規避之關聯性(碩士論文)。國立政治大學。  延伸查詢new window
單篇論文
1.Bradshaw, M.,Liao, G.,Ma, M.(2016)。Ownership structure and tax avoidance: Evidence from agency costs of state ownership in China(2239837)。  new window
2.Li, O. Z.,Liu, H.,Ni, C.(2014)。Controlling shareholders' incentive and corporate tax avoidance-A natural experiment in China(2401619)。  new window
其他
1.台灣經濟新報資料庫台灣公司治理指標(TCGI)股權結構集團組成資料,http://www.tej.com.tw/webtej/plus/wcg1.htm。  延伸查詢new window
2.(2013)。國際會計準則第28號投資關聯企業及合資,http://163.29.17.154/ifrs_2013_approved/pdf/IAS28_2013.pdf。  延伸查詢new window
圖書論文
1.Salihu, I. A.、Obid, S. N. S.、Annuar, H. A.(2014)。Government ownership and corporate tax avoidance: Empirical evidence from Malaysia。Handbook on Emerging Trends in Scientific Research。  new window
 
 
 
 
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