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Ghon(2004)。Taxes, Keiretsu Affiliation, and Income Shifting。Journal of Accounting and Economics，37(2)，203-228。 | 研究報告| 1. | Balakrishnan, K.、Blouin, J.、Guay, W.(2014)。Does tax aggressiveness reduce corporate transparency?。London Business School。 | | 2. | Cazier, R. A.、Rego, S. O.、Tian, X.、Wilson, R. J.(2009)。Early evidence on the determinants of unrecognized tax benefits。 | | 3. | Manconi, A.、Massa, M.(2009)。Modigliani and Miller meet Chandler: Organizational complexity, capital structure, and firm value。 | 圖書| 1. | Hoyle, J. B.、Schaefer, T.、Doupnik, T.(2012)。Advanced Accounting。Columbus, OH：McGraw-Hill Education。 | | 2. | Watts, R. L.、Zimmerman, J. L.(1986)。Positive Accounting Theory. Upper Saddle River。NJ：Prentice Hill。 | 其他| 1. | Doty, J. R.(2011)。What the PCAOB expects for the coming year and beyond，https://pcaobus.org/News/Speech/Pages/12052011_DotyAICPA.aspx.。 | | 2. | Drucker, J.(2010)。Google 2.4% rate shows how billion is lost to tax loopholes，http://www.bloomberg.com/news/2010-10-21/google-2-4-rate-shows-how-60-billionu-s-revenue-lost-to-tax-loopholes.html.。 | | 3. | Financial Stability Forum(2000)。Offshore financial centers IMF background paper，https://www.imf.org/external/np/mae/oshore/2000/eng/back.htm.。 | | 4. | Inman, P.(2013)。OECD calls for crackdown on tax avoidance by multinationals，http://www.theguardian.com/business/2013/feb/12/oecd-crackdown-tax-avoidancemultinationals.。 | 圖書論文| 1. | Desai, M. A.、Dharmapala, D.(2008)。Tax and corporate governance: An economic approach。Tax and Corporate Governance. MPI Studies on Intellectual Property, Competition and Tax Law。Springer-Verlag。 | |