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題名:經營團隊過度自信與企業租稅規避
書刊名:財稅研究
作者:林妍妏張崇倫郭振雄何怡澄
出版日期:2018
卷期:47:6
頁次:頁1-45
主題關鍵詞:企業租稅規避公司經營團隊過度自信
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:88
  • 點閱點閱:9
期刊論文
1.Alicke, Mark D.(1985)。Global Self-Evaluation As Determined by the Desirability and Controllability of Trait Adjectives。Journal of Personality and Social Psychology,49(6),1621-1630。  new window
2.張力、蔡函芳、林翠蓉、王禹軒、洪榮華(20130300)。家族企業特性與經理人過度自信對其舉債決策之影響。中山管理評論,21(1),123-163。new window  延伸查詢new window
3.Goel, Anand M.、Thakor, Anjan V.(2008)。Overconfidence, CEO selection, and corporate governance。The Journal of Finance,63(6),2737-2784。  new window
4.Mills, Lillian F.(1998)。Book-Tax Differences and Internal Revenue Service Adjustments。Journal of Accounting Research,36(2),343-356。  new window
5.Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2010)。The effects of executives on corporate tax avoidance。The Accounting Review,85(4),1163-1189。  new window
6.Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2008)。Long-run corporate tax avoidance。The Accounting Review,83(1),61-82。  new window
7.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
8.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
9.Desai, M. A.、Dharmapala, D.(2006)。Corporate Tax Avoidance and High-Powered Incentives。Journal of Financial Economics,79(1),145-179。  new window
10.洪榮華、王文聖、李易政、陳香如、張瑋珊(20130600)。經理人過度自信對企業發生財務危機之影響:以家族企業特性為調節效果。臺大管理論叢,23(2),65-96。new window  延伸查詢new window
11.黃美祝(20151100)。我國不合常規移轉訂價制度對企業避稅程度之影響。會計學報,6(1),35-62。new window  延伸查詢new window
12.官月緞、簡松源、徐永檳(20080500)。會計弊案與財務報導保守性--安隆/博達觀察。當代會計,9(1),69-103。new window  延伸查詢new window
13.Desai, M. A.(2003)。The divergence between book income and tax income。Tax Policy and the Economy,17(1),169-206。  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.Svenson, O.(1981)。Are We All Less Risky and More Skillful than Our Fellow Drivers?。Acta Psychologica,47(2),143-148。  new window
16.Gilson, S. C.(1989)。Management turnover and financial distress。Journal of Financial Economics,25(2),241-262。  new window
17.江偉(2010)。董事長過度自信與管理層薪酬--基於中國上市公司的實證分析。中大管理研究,2010(5),64-84。  延伸查詢new window
18.Chyz, J. A.(2013)。Personally tax aggressive executives and corporate tax sheltering。Journal of Accounting and Economics,56(2),311-328。  new window
19.Law, K.、Mills, L. M.(2016)。Managerial characteristics and corporate taxes。Review of Accounting Studies。  new window
20.Olsen, K. J.、Stekelberg, J.(2015)。CEO narcissism and corporate tax sheltering。The Journal of the American Taxation Association,38(1),1-22。  new window
21.Malmendier, Ulrike、Tate, Geoffrey A.(2005)。CEO Overconfidence and Corporate Investment。The Journal of Finance,60(6),2661-2700。  new window
22.Milgram, Stanley(1963)。Behavioral Study of Obedience。Journal of Abnormal and Social Psychology,67(4),371-378。  new window
23.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。new window  延伸查詢new window
24.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
25.Bertrand, Marianne、Schoar, Antoinette(2003)。Managing with Style: The Effect of Managers on Firm Policies。The Quarterly Journal of Economics,118(4),1169-1208。  new window
26.Hambrick, Donald C.、Mason, Phyllis A.(1984)。Upper Echelons: The Organization as a Reflection of Its Top Managers。Academy of Management Review,9(2),193-206。  new window
27.黃美祝(20100100)。財稅差異金額大小對國稅局選案查核之影響。會計評論,50,23-55。new window  延伸查詢new window
28.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.Chyz, J.、Gaertner, F. B.、Kausar, A.、Watson, L.(2017)。Overconfidence and corporate tax policy。  new window
2.Hsieh, T. S.、Wang, Z.、Demirkan, S.(2016)。Overconfidence and Tax Avoidance: The Role of CEO and CFO Interaction。  new window
學位論文
1.Hackbarth, D.(2003)。Corporate Financial Decision-making and Managerial Traits(-)。University of California,Berkeley。  new window
圖書
1.Shefrin, H.(2007)。Behavioral Corporate Finance: Decisions that Create Value。McGraw-Hill。  new window
 
 
 
 
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