期刊論文1. | Campbell, D. T.(1969)。Reforms as Experiments。American Psychologist,24(4),409-429。 |
2. | Desai, Mihir A.、Dyck, Alexander、Zingales, Luigi(2007)。Theft and taxes。Journal of Financial Economics,84(3),591-623。 |
3. | Shackelford, Douglas A.、Shevlin, Terry(2001)。Empirical tax research in accounting。Journal of Accounting and Economics,31(1-3),321-387。 |
4. | Szewczyk, S.、Tsetsekos, G.、Varma, R.(1992)。Institutional Ownership and the Liquidity of Common Stock Offerings。Financial Review,27(2),211-225。 |
5. | Thistlethwaite, Donald L.、Campbell, Donald T.(1960)。Regression-discontinuity analysis: An alternative to the ex post facto experiment。Journal of Educational Psychology,51(6),309-317。 |
6. | Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2010)。The effects of executives on corporate tax avoidance。The Accounting Review,85(4),1163-1189。 |
7. | Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2008)。Long-run corporate tax avoidance。The Accounting Review,83(1),61-82。 |
8. | Graham, John R.、Tucker, Alan L.(2006)。Tax shelters and corporate debt policy。Journal of Financial Economics,81(3),563-594。 |
9. | 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。 |
10. | Gaspar, J.-M.、Massa, M.、Matos, P.(2005)。Shareholder investment horizons and the market for corporate control。Journal of Financial Economics,76(1),135-165。 |
11. | Desai, M. A.、Dharmapala, D.(2006)。Corporate tax avoidance and high-powered incentives。Journal of Financial Economics,79(1),145-179。 |
12. | Frank, Murray Z.、Goyal, Vidhan K.(2009)。Capital Structure Decisions: Which Factors Are Reliably Important?。Financial Management,38(1),1-37。 |
13. | Chung, R.、Firth, M.、Kim, J. B.(2002)。Institutional Monitoring and Opportunistic Earnings Management。Journal of Corporate Finance,8(1),29-48。 |
14. | Keys, B. J.、Mukherjee, T.、Seru, A.、Vig, V.(2010)。Did securitization lead to lax screening? Evidence from subprime loans。The Quarterly Journal of Economics,125(1),307-362。 |
15. | Imbens, Guido W.、Lemieux, Thomas(2008)。Regression Discontinuity Designs: A Guide to Practice。Journal of Econometrics,142(2),615-635。 |
16. | Khan, M.、Srinivasan, S.、Tan, L.(2017)。Institutional ownership and corporate tax avoidance: New evidence。The Accounting Review,92(2),101-122。 |
17. | 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 |
18. | Hahn, Jinyong、Todd, Petra、Van Der Klaauw, Wilbert(2001)。Identification and Estimation of Treatment Effects with a Regression-Discontinuity Design。Econometrica,69(1),201-209。 |
19. | Calonico, Sebastian、Cattaneo, Matias D.、Titiunik, Rocio(2014)。Robust Nonparametric Confidence Intervals for Regression-Discontinuity Designs。Econometrica,82(6),2295-2326。 |
20. | Wartick, S. L.(1992)。The relationship between intense media exposure and change in corporate reputation。Business & Society,31(1),33-49。 |
21. | McGuire, Sean T.、Wang, Dechun、Wilson, Ryan J.(2014)。Dual class ownership and tax avoidance。The Accounting Review,89(4),1487-1516。 |
22. | Bird, A.、Karolyi, S. A.(2017)。Governance and taxes: Evidence from regression discontinuity。The Accounting Review,92(1),29-50。 |
23. | Crane, A. D.、Michenaud, S.、Weston, J. P.(2016)。The effect of institutional ownership on payout policy: Evidence from index thresholds。The Review of Financial Studies,29(6),1377-1408。 |
24. | Boone, A. L.、White, J. T.(2015)。The Effect of Institutional Ownership on Firm Transparency and Information Production。Journal of Financial Economics,117(3),508-533。 |
25. | Lee, D.(2008)。Randomized Experiments from Non-Random Selection in U.S. House Elections。Journal of Econometrics,142(2),675-697。 |
26. | Appel, I. R.、Gormley, T. A.、Keim, D. B.(2016)。Passive investors, not passive owners。Journal of Financial Economics,121(1),111-141。 |
27. | Desai, M. A.、Dharmapala, D.(2009)。Earnings Management and Corporate Tax Shelters, and Book-Tax Alignment。National Tax Journal,62(1),169-186。 |
28. | 李建然、湯麗芬(20190900)。董監事責任保險對企業避稅決策之影響。經濟論文,47(3),485-524。 延伸查詢 |
29. | Badertscher, B.、Katz, S.、Rego, S.(2013)。The Separation of Ownership and Control and Corporate Tax Savings。Journal of Accounting and Economics,56,228-250。 |
30. | Chang, Y. C.、Hong, H.、Liskovich, I.(2014)。Regression Discontinuity and the Price Effects of Stock Market Indexing。Review of Financial Studies,28(1),212-246。 |
31. | Chava, S.、Roberts, M.(2008)。How Does Financing Impact Investment? The Role of Debt Covenant Violations。Journal of Finance,63(5),2085-2121。 |
32. | Chen, S.、Huang, Y.、Li, N.、Shevlin, T.(2019)。How Does Quasi-Indexer Ownership Affect Corporate Tax Planning?。Journal of Accounting and Economics,67(2/3),278-296。 |
33. | Einwiller, S. A.、Carroll, C. E.、Korn, K.(2010)。Under What Conditions Do the News Media Influence Corporate Reputation? The Roles of Media Dependency and Need for Orientation。Corporate Reputation Review,12(4),299-315。 |
34. | Mills, L.(1998)。Book-Tax Differences and Internal Revenue Service Audit Adjustments。Journal of Accounting Research,36(2),343-356。 |
35. | Shevlin, T.(2016)。Discussion of Target's Tax Shelter Participation and Takeover Premiums。Contemporary Accounting Research,33(4),1473-1488。 |
36. | Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance,52(2),737-783。 |
37. | Watts, Ross L.、Zimmerman, Jerold L.(1990)。Positive accounting theory: A ten year perspective。The Accounting Review,65(1),131-156。 |
38. | Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics,50(2/3),127-178。 |
39. | 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。 |
40. | Desai, Mihir A.、Dharmapala, Dhammika(2009)。Corporate tax avoidance and firm value。The Review of Economics and Statistics,91(3),537-546。 |
41. | Wilson, Ryan J.(2009)。An examination of corporate tax shelter participants。The Accounting Review,84(3),969-999。 |
42. | Lee, David S.、Lemieux, Thomas(2010)。Regression Discontinuity Designs in Economics。Journal of Economic Literature,48(2),281-355。 |
43. | Siegfried, John J.(1974)。Effective average U.S. corporation income tax rates。National Tax Journal,27(2),245-259。 |
44. | Zimmerman, Jerold L.(1983)。Taxes and firm size。Journal of Accounting and Economics,5,119-149。 |
45. | 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。 |