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題名:公司治理評鑑結果與避稅行為對盈餘品質之影響
書刊名:財稅研究
作者:何英綺黃美祝 引用關係
出版日期:2018
卷期:47:6
頁次:頁77-97
主題關鍵詞:公司治理評鑑租稅規避盈餘品質財務報表
原始連結:連回原系統網址new window
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  • 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:101
  • 點閱點閱:10
期刊論文
1.Das, S.、Zhang, H.(2003)。Rounding-Up in Reported EPS, Behavioral Thresholds, and Earnings Management。Journal of Accounting and Economics,35(1),31-50。  new window
2.Desai, M. A.(2005)。The Degradation of Reported Corporate Profits。Journal of Economic Perspectives,19(4),171-192。  new window
3.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
4.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
5.Shevlin, T. J.(2002)。Commentary: Corporate tax shelters and book-tax differences。Tax Law Review,55(3),427-443。  new window
6.葛克昌(19770600)。租稅規避之研究。國立臺灣大學法學論叢,6(2),167-188。new window  延伸查詢new window
7.戚務君、馬瑜霙(20050300)。我國獨立董事以及獨立監察人制度對異常應計影響之研究。金融風險管理季刊,1(1),35-60。  延伸查詢new window
8.Skinner, D. J.、Sloan, R. G.(2002)。Earnings surprises, growth expectations and stock returns or don’t let an earnings torpedo sink your portfolio。Review of Accounting Studies,7,289-312。  new window
9.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
10.Weisbach, David A.(2002)。Ten truths about tax shelters。Tax Law Review,55(2),215-253。  new window
11.Desai, M. A.、Dharmapala, D.(2006)。Corporate Tax Avoidance and High-Powered Incentives。Journal of Financial Economics,79(1),145-179。  new window
12.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。new window  延伸查詢new window
13.黃俊閎、林鳳儀、吳勝富、黃仁伯(20141200)。Is Corporate Governance Effective in Earnings Management in Asian Emerging Markets?。交大管理學報,34(2),87-111。new window  延伸查詢new window
14.張瑞當、方俊儒(20060100)。資訊揭露評鑑系統對企業盈餘管理行為之影響。會計評論,42,1-22。new window  延伸查詢new window
15.范宏書、林彥廷、陳慶隆(20171000)。財稅差異與會計資訊價值攸關性。管理與系統,24(4),539-564。new window  延伸查詢new window
16.黃美祝、陳緯霖(20171100)。代理觀點下避稅行為與公司價值之關聯性--來自中國的實證研究。當代會計,18(2),155-185。new window  延伸查詢new window
17.薛敏正、林于璿、邱彥毅(20170600)。避稅行為與資訊透明度之關聯性研究。管理學報,34(2),167-187。new window  延伸查詢new window
18.Demirkan, S.、Radhakrishnan, S.、Urcan, O.(2012)。Discretionary accruals quality, cost of capital, and diversification。Journal of Accounting, Auditing & Finance,27(4),496-526。  new window
19.高儷華、單騰笙(2016)。企業租稅規避與盈餘管理探索性研究--以臺灣為證。中原企管評論,14(2),79-101。new window  延伸查詢new window
20.薛敏正、邱彥毅、邱詩婷(20171200)。公司治理評鑑與盈餘品質。會計審計論叢,7(2),57-83。new window  延伸查詢new window
21.鄭桂蕙、林宛瑩(20170100)。內部稽核特性與財務報導品質。會計評論,64,113-146。new window  延伸查詢new window
22.Kim, C.、Zhang, L.(2015)。Corporate political connections and tax aggressiveness。Contemporary Accounting Research,33(1),78-114。  new window
23.Watts, Ross L.、Zimmerman, Jerold L.(1978)。Towards a positive theory of the determination of accounting standards。The Accounting Review,53(1),112-134。  new window
24.Warfield, Terry D.、Wild, John J.、Wild, Kenneth L.(1995)。Managerial ownership, accounting choices, and informativeness of earnings。Journal of Accounting and Economics,20(1),61-91。  new window
25.Cohen, Daniel A.、Zarowin, Paul(2010)。Accrual-based and real earnings management activities around seasoned equity offerings。Journal of Accounting and Economics,50(1),2-19。  new window
26.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。  new window
27.Healy, Paul M.、Wahlen, James M.(1999)。A review of the earnings management literature and its implications for standard setting。Accounting Horizons,13(4),365-383。  new window
28.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons,3(4),91-102。  new window
29.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1996)。Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC。Contemporary Accounting Research,13(1),1-36。  new window
30.Ahmed, A. S.、Duellman, S.(2011)。Evidence on the role of accounting conservatism in monitoring managers' investment decisions。Accounting & Finance,51(3),609-633。  new window
31.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance,52(2),737-783。  new window
32.Dechow, Patricia M.、Dichev, Ilia D.(2002)。The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors。The Accounting Review,77(Suppl. 1),35-59。  new window
33.Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics,50(2/3),127-178。  new window
34.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
35.Wilson, Ryan J.(2009)。An examination of corporate tax shelter participants。The Accounting Review,84(3),969-999。  new window
36.Becker, Connie L.、DeFond, Mark L.、Jiambalvo, James、Subramanyam, K. R.(1998)。The Effect of Audit Quality on Earnings Management。Contemporary Accounting Research,15(1),1-24。  new window
37.DeAngelo, Harry、Skinner, Douglas J.、DeAngelo, Linda E.(1994)。Accounting choice in troubled companies。Journal of Accounting and Economics,17(1/2),113-143。  new window
38.Zang, Amy Y.(2012)。Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management。The Accounting Review,87(2),675-703。  new window
39.Sloan, Richard Geoffrey(1996)。Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?。The Accounting Review,71(3),289-315。  new window
40.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
會議論文
1.Bricker, L. J.、Tanimoto, S. L.、Rothenberg, A. I.、Hutama, D. C.、Wong, T. H.(1995)。Multiplayer activities that develop mathematical coordination32-39。  new window
研究報告
1.Peasnell, Ken V.、Pope, Peter F.、Young, Steven E.(2001)。Board monitoring and earnings management: Do outside directors influence abnormal accruals?。Lancaster University。  new window
 
 
 
 
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