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題名:產業競爭程度與經理人過度自信對公司避稅之影響--以公司治理為調節效果
書刊名:財稅研究
作者:羅雅齡吳朝欽 引用關係
出版日期:2019
卷期:48:6
頁次:頁122-147
主題關鍵詞:產業競爭經理人過度自信避稅公司治理
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:48
  • 點閱點閱:5
期刊論文
1.孫永祥(2001)。所有權融資結構與公司治理機制。經濟研究,1(9),45-53。  延伸查詢new window
2.魏剛(2000)。高級管理層激勵與上市公司經營績效。經濟研究,3(12),32-39。  延伸查詢new window
3.Mills, Lillian F.(1998)。Book-Tax Differences and Internal Revenue Service Adjustments。Journal of Accounting Research,36(2),343-356。  new window
4.Cooper, A. C.、Woo, C. Y.、Dunkelberg, W. C.(1988)。Entrepreneurs' perceived chances for success。Journal of Business Venturing,3(2),97-108。  new window
5.Hermalin, Benjamin E.、Weisbach, Michael S.(1988)。The Determinants of Board Composition。The Rand Journal of Economics,19(4),589-606。  new window
6.Hermalin, Benjamin E.(1992)。The Effects of Competition on Executive Behavior。The RAND Journal of Economics,23(3),350-365。  new window
7.Hou, K.、Robinson, D. T.(2006)。Industry Concentration and Average Stock Returns。Journal of Finance,61(4),1927-1956。  new window
8.Desai, M. A.、Dharmapala, D.(2006)。Corporate tax avoidance and high-powered incentives。Journal of Financial Economics,79(1),145-179。  new window
9.Nickell, Stephen J.(1996)。Competition and Corporate Performance。Journal of Political Economy,104(4),724-746。  new window
10.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。  new window
11.Harris, M.、Raviv, A.(1979)。Optimal Incentive contracts with imperfect information。Journal of Economic Theory,20(2),231-259。  new window
12.楊朝旭(20040400)。產品市場競爭可否降低公司內部治理機制不佳所導致的代理成本?。管理學報,21(2),153-173。new window  延伸查詢new window
13.Cai, Hongbin B.、Liu, Qiao(2009)。Competition and Corporate Tax Avoidance: Evidence from Chinese Industrial Firms。The Economic Journal,119(537),764-795。  new window
14.蔡柳卿(20060100)。相對績效評估與高階主管薪酬:論產業競爭程度之影響。管理評論,25(1),69-94。new window  延伸查詢new window
15.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
16.Rego, Sonja Olhoft(2003)。Tax-Avoidance Activities of U.S. Multinational Corporations。Contemporary Accounting Research,20(4),805-833。  new window
17.汪瑞芝、許明智(20161200)。所得稅變革及盈餘管理對企業租稅規劃之影響:公司治理角色。中華會計學刊,12(2),267-314。new window  延伸查詢new window
18.Kiel, Geoffrey C.、Nicholson, Gavin J.(2003)。Board Composition and Corporate Performance: How the Australian Experience Informs Contrasting Theories of Corporate Governance。Corporate Governance: An International Review,11(3),189-205。  new window
19.Heaton, James Brian(2002)。Managerial optimism and corporate finance。Financial Management,31(2),33-45。  new window
20.Dalton, Dan R.、Daily, Catherine M.、Johnson, Jonathan L.、Ellstrand, Alan E.(1999)。Number of directors and financial performance: a meta-analysis。Academy of Management Journal,42(6),674-686。  new window
21.Yermack, David(1996)。Higher market valuation of companies with a small board of directors。Journal of Financial Economics,40(2),185-211。  new window
22.許文馨、劉心才(20180400)。Tax Avoidance and Pyramidal Layers。臺大管理論叢,28(1),1-41。new window  延伸查詢new window
23.何威風、劉啟亮、劉永麗(2011)。管理者過度自信與企業盈餘管理行為研究。投資研究,2011(11),73-92。  延伸查詢new window
24.林妍妏、張崇倫、郭振雄、何怡澄(20181100)。經營團隊過度自信與企業租稅規避。財稅研究,47(6),1-45。new window  延伸查詢new window
25.林翠蓉、張力、侯啟娉、李信翰(2012)。經理人過度自信與產品競爭行為關係之研究。會計與財金研究,5(1),17-42。  延伸查詢new window
26.Hsieh, T.-S.、Wang, Z.、Demirkan, S.(2018)。Overconfidence and tax avoidance: The role of CEO and CFO interaction。Journal of Accounting and Public Policy,37(3),241-253。  new window
27.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
28.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。  new window
研究報告
1.陳振遠(2016)。企業社會責任與經理人過度自信、過度投資之關聯性研究。  延伸查詢new window
學位論文
1.史宗玄(2012)。企業競爭策略與產業競爭程度對避稅行為之影響(碩士論文)。輔仁大學。  延伸查詢new window
2.吳重霖(2012)。公司治理與有效稅率之關聯性研究--以電子產業為例(碩士論文)。國立臺北大學。  延伸查詢new window
3.李信翰(2011)。經理人過度自信與產品競爭行為關係(碩士論文)。中國文化大學。  延伸查詢new window
4.張鈞喬(2000)。產品市場競爭與經濟成長(碩士論文)。國立政治大學。  延伸查詢new window
5.羅明軒(2018)。公司治理與企業創新程度(碩士論文)。國立臺灣大學。  延伸查詢new window
圖書
1.Iskander, M. R.、Chamlou, N.(2000)。Corporate Governance: A Framework for Implementation。The World Bank。  new window
2.Slemrod, J.(2004)。The economics of corporate tax selfishness。National Bureau of Economic Research。  new window
 
 
 
 
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