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題名:營運相關及非營運相關之企業社會責任與避稅行為之關聯性
書刊名:中華會計學刊
作者:呂倩如蘇淑慧李念萍
作者(外文):Lu, Chien-juSue, Shu-huiLee, Nien-ping
出版日期:2019
卷期:15:2
頁次:頁287-327
主題關鍵詞:營運相關之企業社會責任非營運相關之企業社會責任避稅行為財稅差異Operations-related corporate social responsibilityNon-operations-related corporate social responsibilityTax avoidanceBook-tax difference
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(2) 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:2
  • 共同引用共同引用:170
  • 點閱點閱:32
期刊論文
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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。  new window
5.Shackelford, Douglas A.、Shevlin, Terry(2001)。Empirical tax research in accounting。Journal of Accounting and Economics,31(1-3),321-387。  new window
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。  new window
7.Mills, Lillian F.(1998)。Book-Tax Differences and Internal Revenue Service Adjustments。Journal of Accounting Research,36(2),343-356。  new window
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。  new window
9.Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2008)。Long-run corporate tax avoidance。The Accounting Review,83(1),61-82。  new window
10.Graham, John R.、Tucker, Alan L.(2006)。Tax shelters and corporate debt policy。Journal of Financial Economics,81(3),563-594。  new window
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。  new window
12.Garriga, Elisabet、Melé, Domènec(2004)。Corporate Social Responsibility Theories: Mapping the Territory。Journal of Business Ethics,53(1/2),51-71。  new window
13.Hay, R.、Gray, E.(1974)。Social responsibilities of business managers。Academy of Management Journal,17(1),135-143。  new window
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。  new window
15.Graham, J. R.(2000)。How big are the tax benefits of debt?。The Journal of Finance,55(5),1901-1941。  new window
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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。  new window
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。  new window
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。  new window
20.Robinson, John R.、Sikes, Stephanie A.、Weaver, Connie D.(2010)。Performance measurement of corporate tax departments。The Accounting Review,85(3),1035-1064。  new window
21.Christensen, J.、Murphy, R.(2004)。The social irresponsibility of corporate tax avoidance: Taking CSR to the bottom line。Development,47(3),37-44。  new window
22.Huseynov, F.、Klamm, B. K.(2012)。Tax avoidance, tax management and corporate social responsibility。Journal of Corporate Finance,18(4),804-827。  new window
23.Rego, Sonja O.、Wilson, Ryan(2012)。Equity risk incentives and corporate tax aggressiveness。Journal of Accounting Research,50(3),775-810。  new window
24.Sikka, P.(2010)。Smoke and mirrors: Corporate social responsibility and tax avoidance。Accounting Forum,34(3/4),153-168。  new window
25.Laguir, I.、Staglianò, R.、Elbaz, J.(2015)。Does Corporate Social Responsibility Affect Corporate Tax Aggressiveness?。Journal of Cleaner Production,107,662-675。  new window
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。  new window
27.Lanis, R.、Richardson, G.(2015)。Is corporate social responsibility performance associated with tax avoidance?。Journal of Business Ethics,127(2),439-457。  new window
28.McGee, R. W.(2010)。Ethical issues in transfer pricing。Manchester Journal of International Economic Law,7(2),24-41。  new window
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。  new window
30.Weisbach, D. A.(2002)。An economic analysis of anti-tax-avoidance doctrines。American Law and Economics Review,4(1),88-115。  new window
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。  new window
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。  new window
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。new window  延伸查詢new window
34.Lipton, Martin、Lorsch, Jay W.(1992)。A Modest Proposal for Improved Corporate Governance。The Business Lawyer,48(1),59-77。  new window
35.Desai, M. A.(2003)。The divergence between book income and tax income。Tax Policy and the Economy,17(1),169-206。  new window
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。new window  延伸查詢new window
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。new window  延伸查詢new window
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。new window  延伸查詢new window
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。new window  延伸查詢new window
40.Elkington, J.(1998)。Partnerships from cannibals with forks: The triple bottom line of 21st century business。Environmental Quality Management,8(1),37-51。  new window
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。  new window
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。new window  延伸查詢new window
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。  new window
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。new window  延伸查詢new window
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。new window  延伸查詢new window
46.Freedman, J.(2003)。Tax and corporate responsibility。Tax Journal,695(2),1-4。  new window
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。  new window
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。  new window
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。  new window
50.Zahid, S.、Khan, E.、Tariq, S.、Azeem, K.(2017)。Building Employee Relationships through Corporate Social Responsibility。KASBIT Business Journals,10,120-141。  new window
51.Porter, Michael E.、Kramer, Mark R.(2006)。Strategy and society。Harvard Business Review,84(12),78-92。  new window
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。  new window
53.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society,47(1),153-162。  new window
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。new window  延伸查詢new window
55.Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics,50(2/3),127-178。  new window
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。new window  延伸查詢new window
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。new window  延伸查詢new window
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。  new window
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。  new window
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。  new window
61.Wilson, Ryan J.(2009)。An examination of corporate tax shelter participants。The Accounting Review,84(3),969-999。  new window
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。  new window
63.Carroll, Archie B.(1979)。A Three-Dimensional Conceptual Model of Corporate Performance。Academy of Management Review,4(4),497-505。  new window
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。  new window
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。new window  延伸查詢new window
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。  new window
67.McGill, G. A.、Outslay, E.(2004)。Lost in Translation: Detecting Tax Shelter Activity in Financial Statements。National Tax Journal,57(3),739-756。  new window
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。  new window
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。  new window
研究報告
1.Joos, P.、Pratt, J.、Young, S. D.(2003)。Using Deferred Taxes to Detect Earnings Management: Further Evidence。Massachusetts Institute of Technology。  new window
2.Kim, J.、McGuire, S.、Savoy, S.、Wilson, R.(2015)。How quickly do firms adjust to target levels of tax avoidance?。University of Rochester:University of Texas A&M:University of Iowa:University of Oregon。  new window
3.Koester, A.(2011)。Investor valuation of tax avoidance through uncertain tax positions。University of Georgetown。  new window
學位論文
1.張智雅(2016)。避稅行為與自願性稅務揭露程度之關聯--英國上市公司之實證分析(碩士論文)。國立臺灣大學。  延伸查詢new window
圖書
1.Sheldon, O.(1924)。The philosophy of management。London:Sir Isaac Pitman and Sons Ltd.。  new window
2.Bowen, H. R.(2013)。Social Responsibilities of the Businessman。Iowa, IA:University of Iowa Press。  new window
其他
1.Gallo, A.(2014)。The CEO of Coca-Cola on using the company's scale for good,https://hbr.org/2014/05/the-ceo-of-cocacola-on-using-the-companys-scale-for-good。  new window
2.Matthews, C.(2012)。10 ways Walmart changed the world,http://business.time.com/2012/07/02/ten-ways-walmart-changed-the-world。  new window
3.Ryder, B.(2016)。Social saints, fiscal fiend,https://www.economist.com/business/2016/01/02/social-saints-fiscal-fiends。  new window
4.Whittington, G.(2017)。Plastic-free legos? Toy giant seeks alternative material for blocks,https://www.triplepundit.com/story/2017/plasticfree-legos-toy-giant-seeks-altemative-material-blocks/18026。  new window
 
 
 
 
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