期刊論文1. | Slemrod, Joel(2004)。The Economics of Corporate Tax Selfishness。National Tax Journal,57(4),877-899。 |
2. | Davenport, K.(2000)。Corporate citizenship: A stakeholder approach for defining corporate social performance and identifying measures for assessing it。Business and Society,39(2),210-219。 |
3. | Beltratti, Andrea(2005)。The complementarity between corporate governance and corporate social responsibility。The Geneva Papers on Risk and Insurance: Issues and Practice,30(3),373-386。 |
4. | Williams, S. M.、Pei, Carol-Anne Ho Wern(1999)。Corporate social disclosures by listed companies on their web sites: an international comparison。The International Journal of Accounting,34(3),389-419。 |
5. | Shackelford, Douglas A.、Shevlin, Terry(2001)。Empirical tax research in accounting。Journal of Accounting and Economics,31(1-3),321-387。 |
6. | Gamerschlag, R.、Möller, K.、Verbeeten, F.(2011)。Determinants of Voluntary CSR disclosure: Empirical Evidence from Germany。Review of Managerial Science,5(2/3),233-262。 |
7. | Mills, Lillian F.(1998)。Book-Tax Differences and Internal Revenue Service Adjustments。Journal of Accounting Research,36(2),343-356。 |
8. | Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2010)。The effects of executives on corporate tax avoidance。The Accounting Review,85(4),1163-1189。 |
9. | Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2008)。Long-run corporate tax avoidance。The Accounting Review,83(1),61-82。 |
10. | Graham, John R.、Tucker, Alan L.(2006)。Tax shelters and corporate debt policy。Journal of Financial Economics,81(3),563-594。 |
11. | 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。 |
12. | Garriga, Elisabet、Melé, Domènec(2004)。Corporate Social Responsibility Theories: Mapping the Territory。Journal of Business Ethics,53(1/2),51-71。 |
13. | Hay, R.、Gray, E.(1974)。Social responsibilities of business managers。Academy of Management Journal,17(1),135-143。 |
14. | Adhikari, A.、Derashid, C.、Zhang, H.(2006)。Public Policy, Political Connections, and Effective Tax Rates: Longitudinal Evidence From Malaysia。Journal of Accounting and Public Policy,25(5),574-595。 |
15. | Graham, J. R.(2000)。How big are the tax benefits of debt?。The Journal of Finance,55(5),1901-1941。 |
16. | Graham, J. R.(2003)。Taxes and corporate finance: a review。Review of Financial Studies,16(4),1075-1129。 |
17. | 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。 |
18. | DeFond, Mark L.、Hann, Rebecca N.、Hu, Xuesong(2005)。Does the market value financial expertise on audit committees of boards of directors?。Journal of Accounting Research,43(2),153-193。 |
19. | 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。 |
20. | Robinson, John R.、Sikes, Stephanie A.、Weaver, Connie D.(2010)。Performance measurement of corporate tax departments。The Accounting Review,85(3),1035-1064。 |
21. | Christensen, J.、Murphy, R.(2004)。The social irresponsibility of corporate tax avoidance: Taking CSR to the bottom line。Development,47(3),37-44。 |
22. | Huseynov, F.、Klamm, B. K.(2012)。Tax avoidance, tax management and corporate social responsibility。Journal of Corporate Finance,18(4),804-827。 |
23. | Rego, Sonja O.、Wilson, Ryan(2012)。Equity risk incentives and corporate tax aggressiveness。Journal of Accounting Research,50(3),775-810。 |
24. | Sikka, P.(2010)。Smoke and mirrors: Corporate social responsibility and tax avoidance。Accounting Forum,34(3/4),153-168。 |
25. | Laguir, I.、Staglianò, R.、Elbaz, J.(2015)。Does Corporate Social Responsibility Affect Corporate Tax Aggressiveness?。Journal of Cleaner Production,107,662-675。 |
26. | Davis, A. K.、Guenther, D. A.、Krull, L. K.、Williams, B. M.(2016)。Do socially responsible firms pay more taxes?。The Accounting Review,91(1),47-68。 |
27. | Lanis, R.、Richardson, G.(2015)。Is corporate social responsibility performance associated with tax avoidance?。Journal of Business Ethics,127(2),439-457。 |
28. | McGee, R. W.(2010)。Ethical issues in transfer pricing。Manchester Journal of International Economic Law,7(2),24-41。 |
29. | Preuss, L.(2010)。Tax-avoidance and corporate social responsibility: You can't do both, or can you?。Corporate Governance: The international journal of business in society,10(4),365-374。 |
30. | Weisbach, D. A.(2002)。An economic analysis of anti-tax-avoidance doctrines。American Law and Economics Review,4(1),88-115。 |
31. | Lee, S.、Singal, M.、Kang, K. H.(2013)。The corporate social responsibility - financial performance link in the US restaurant industry: Do economic conditions matter?。International Journal of Hospitality Management,32,2-10。 |
32. | Hoi, C. K.、Wu, Q.、Zhang, H.(2013)。Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities。The Accounting Review,88(6),2025-2059。 |
33. | 廖秀梅、李建然、吳祥華(20060900)。董事會結構特性與公司績效關係之研究--兼論臺灣家族企業因素的影響。東吳經濟商學學報,54,117-160。 延伸查詢 |
34. | Lipton, Martin、Lorsch, Jay W.(1992)。A Modest Proposal for Improved Corporate Governance。The Business Lawyer,48(1),59-77。 |
35. | Desai, M. A.(2003)。The divergence between book income and tax income。Tax Policy and the Economy,17(1),169-206。 |
36. | 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。 延伸查詢 |
37. | 姚維仁、金成隆、王肇蘭(20180100)。銀行債務契約訂定與財稅差異之關聯性。會計評論,66,1-39。 延伸查詢 |
38. | 黃美祝、王肇蘭、林桂伃(20160100)。財稅差異對分析師預測誤差及預測離散性之影響。管理與系統,23(1),137-167。 延伸查詢 |
39. | 魏妤珊(20170700)。有社會責任的公司比較不會避稅嗎?--臺灣上市公司實證。管理與系統,24(3),393-431。 延伸查詢 |
40. | Elkington, J.(1998)。Partnerships from cannibals with forks: The triple bottom line of 21st century business。Environmental Quality Management,8(1),37-51。 |
41. | Scholes, Myron S.、Wilson, G. Peter、Wolfson, Mark A.(1990)。Tax Planning, Regulatory Capital Planning and Financial Reporting Strategy for Commercial Banks。The Review of Financial Studies,3(4),624-650。 |
42. | 廖益興、高儷華、單騰笙(20180300)。產業專精之查核是否能減緩企業之財稅差異?。經濟論文叢刊,46(1),125-178。 延伸查詢 |
43. | Johnson, R. A.、Greening, D. W.(1999)。The Effects of Corporate Governance and Institutional Ownership Types on Corporate Social Performance。Academy of Management Journal,42(5),564-576。 |
44. | 侯啟娉、蔡玉琴、倪伯煌、李子文(20170300)。財務績效、公司稅與企業社會責任揭露。商管科技季刊,18(1),75-100。 延伸查詢 |
45. | 郭振雄、何怡澄、徐書凡、彭火樹(20170400)。企業策略、企業社會責任報告與租稅規避之關聯性。中華會計學刊,12(特刊),367-421。 延伸查詢 |
46. | Freedman, J.(2003)。Tax and corporate responsibility。Tax Journal,695(2),1-4。 |
47. | Gray, R. H.、Kouhy, R.、Lavers, S.(1995)。Methodological themes: Constructing a research database of social and environmental reporting by UK companies。Accounting, Auditing & Accountability Journal,8(2),78-101。 |
48. | Liao, L.、Lin, T. P.、Zhang, Y.(2018)。Corporate board and corporate social responsibility assurance: Evidence from China。Journal of Business Ethics,150(1),211-225。 |
49. | Muttakin, M. B.、Khan, A.、Mihret, D. G.(2018)。The effect of board capital and CEO power on corporate social responsibility disclosures。Journal of Business Ethics,150(1),41-56。 |
50. | Zahid, S.、Khan, E.、Tariq, S.、Azeem, K.(2017)。Building Employee Relationships through Corporate Social Responsibility。KASBIT Business Journals,10,120-141。 |
51. | Porter, Michael E.、Kramer, Mark R.(2006)。Strategy and society。Harvard Business Review,84(12),78-92。 |
52. | Zahra, S. A.、Pearce, J. A. II(1989)。Boards of directors and corporate financial performance: a review and integrative model。Journal of Management,15(2),291-334。 |
53. | Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society,47(1),153-162。 |
54. | 洪雪卿、陳薇如、傅雁鈴(20131200)。影響企業社會責任績效之重要因素為何?。商管科技季刊,14(4),405-441。 延伸查詢 |
55. | Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics,50(2/3),127-178。 |
56. | 王肇蘭、蔡怡徵(20160600)。企業社會責任與財稅差異之關聯。會計審計論叢,6(1),1-22。 延伸查詢 |
57. | 程心瑤(20110100)。公司治理與企業責任報告之揭露。會計評論,52,35-76。 延伸查詢 |
58. | Campbell, John L.(2007)。Why would corporations behave in socially responsible ways? An institutional theory of corporate social responsibility。The Academy of Management Review,32(3),946-967。 |
59. | 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。 |
60. | Lanis, R.、Richardson, G.(2012)。Corporate Social Responsibility and Tax Aggressiveness: An Empirical Analysis。Journal of Accounting and Public Policy,31(1),86-108。 |
61. | Wilson, Ryan J.(2009)。An examination of corporate tax shelter participants。The Accounting Review,84(3),969-999。 |
62. | Gupta, Sanjay、Newberry, Kaye(1997)。Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data。Journal of Accounting and Public Policy,16(1),1-34。 |
63. | Carroll, Archie B.(1979)。A Three-Dimensional Conceptual Model of Corporate Performance。Academy of Management Review,4(4),497-505。 |
64. | Griffin, Jennifer J.、Mahon, John F.(1997)。The Corporate Social Performance and Corporate Financial Performance Debate: Twenty-Five Years of Incomparable Research。Business and Society,36(1),5-31。 |
65. | 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。 延伸查詢 |
66. | Plumlee, M.、Brown, D.、Hayes, R. M.、Marshall, R. S.(2015)。Voluntary environmental disclosure quality and firm value: Further evidence。Journal of Accounting and Public Policy,34(4),336-361。 |
67. | McGill, G. A.、Outslay, E.(2004)。Lost in Translation: Detecting Tax Shelter Activity in Financial Statements。National Tax Journal,57(3),739-756。 |
68. | 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。 |
69. | Nikolaev, V.、Van Lent, L.(2005)。The Endogeneity Bias in the Relation between Cost-of-debt Capital and Corporate Disclosure Policy。European Accounting Review,14(4),677-724。 |