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題名:企業社會責任與租稅規避之關係:經理人持股的調節效果
書刊名:會計評論
作者:蘇迺惠朱珮瑜
作者(外文):Su, Nai-huiChu, Pei-yu
出版日期:2020
卷期:71
頁次:頁133-182
主題關鍵詞:企業社會責任租稅規避有效稅率經理人持股Corporate social responsibilityTax aggressivenessEffective tax rateManagerial ownership
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(1) 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:1
  • 共同引用共同引用:27
  • 點閱點閱:7
期刊論文
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4.Lanis, R.、Richardson, G.(2013)。Corporate social responsibility and tax aggressiveness: a test of legitimacy theory。Accounting, Auditing and Accountability Journal,26(1),75-100。  new window
5.Godfrey, Paul C.、Merrill, Craig B.、Hansen, Jared M.(2009)。The Relationship between Corporate Social Responsibility and Shareholder Value: An Empirical Test of the Risk Management Hypothesis。Strategic Management Journal,30(4),425-445。  new window
6.Mackey, Alison、Mackey, Tyson B.、Barney, Jay B.(2007)。Corporate Social Responsibility and Firm Performance: Investor Preferences and Corporate Strategies。Academy of Management Review,32(3),817-835。  new window
7.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
8.Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2008)。Long-run corporate tax avoidance。The Accounting Review,83(1),61-82。  new window
9.Surroca, J.、Tribó, J. A.(2008)。Managerial entrenchment and corporate social performance。Journal of Business Finance and Accounting,35(5/6),748-789。  new window
10.Hribar, Paul、Collins, Daniel W.(2002)。Errors in estimating accruals: Implications for empirical research。Journal of Accounting Research,40(1),105-134。  new window
11.Prior, Diego、Surroca, Jordi、Tribó, Josep A.(2008)。Are Socially Responsible Managers Really Ethical? Exploring the Relationship between Earnings Management and Corporate Social Responsibility。Corporate Governance: An International Review,16(3),160-177。  new window
12.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
13.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
14.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
15.Huseynov, F.、Klamm, B. K.(2012)。Tax avoidance, tax management and corporate social responsibility。Journal of Corporate Finance,18(4),804-827。  new window
16.Rego, Sonja O.、Wilson, Ryan(2012)。Equity risk incentives and corporate tax aggressiveness。Journal of Accounting Research,50(3),775-810。  new window
17.Sikka, P.(2010)。Smoke and mirrors: Corporate social responsibility and tax avoidance。Accounting Forum,34(3/4),153-168。  new window
18.Laguir, I.、Staglianò, R.、Elbaz, J.(2015)。Does Corporate Social Responsibility Affect Corporate Tax Aggressiveness?。Journal of Cleaner Production,107,662-675。  new window
19.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
20.Landry, S.、Deslandes, M.、Fortin, A.(2013)。Tax aggressiveness, corporate social responsibility, and ownership structure。Journal of Accounting, Ethics and Public Policy,14(3),611-645。  new window
21.Lanis, R.、Richardson, G.(2015)。Is corporate social responsibility performance associated with tax avoidance?。Journal of Business Ethics,127(2),439-457。  new window
22.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
23.Christensen, Dane M.(2016)。Corporate accountability reporting and high-profile misconduct。The Accounting Review,91(2),377-399。  new window
24.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
25.Khan, M.、Srinivasan, S.、Tan, L.(2017)。Institutional ownership and corporate tax avoidance: New evidence。The Accounting Review,92(2),101-122。  new window
26.陳明進(20091200)。財務報表資料推估課稅所得之研究。管理學報,26(6),625-636。new window  延伸查詢new window
27.McGuire, Sean T.、Wang, Dechun、Wilson, Ryan J.(2014)。Dual class ownership and tax avoidance。The Accounting Review,89(4),1487-1516。  new window
28.Desai, M. A.、Dharmapala, D.(2009)。Earnings management, corporate tax shelters, and book-tax alignment。National Tax Journal,62(1),169-186。  new window
29.Watson, L.(2015)。Corporate social responsibility, tax avoidance, and earnings performance。The Journal of the American Taxation Association,37(2),1-21。  new window
30.Martínez-Ferrero, J.、Rodríguez-Ariza, L.、García-Sánchez, I.-M.(2016)。Corporate Social Responsibility as an Entrenchment Strategy, with a Focus on the Implications of Family Ownership。Journal of Cleaner Production,135,760-770。  new window
31.Badertscher, B. A.、Katz, S. P.、Rego, S. O.(2013)。The separation of ownership and control and corporate tax avoidance。Journal of Accounting and Economics,56(2/3),228-250。  new window
32.Desai, Mihir A.、Dharmapala, Dhammika(2006)。Corporate tax avoidance and high-powered incentives。Journal of Financial Economics,79(1),145-179。  new window
33.Preuss, L.(2012)。Responsibility in Paradise? The Adoption of CSR Tools by Companies Domiciled in Tax Havens。Journal of Business Ethics,110(1),1-14。  new window
34.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
35.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
36.Claessens, Stijn、Djankov, Simeon、Lang, Larry H. P.(2000)。The Separation of Ownership and Control in East Asian Corporations。Journal of Financial Economics,58(1/2),81-112。  new window
37.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics,26(2),301-325。  new window
38.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance,54(2),471-517。  new window
39.Kim, Yongtae、Park, Myung Seok、Wier, Benson(2012)。Is earnings quality associated with corporate social responsibility?。The Accounting Review,87(3),761-796。  new window
40.Steijvers, T.、Niskanen, M.(2014)。Tax aggressiveness in private family firms: An agency perspective。Journal of Family Business Strategy,5(4),347-357。  new window
41.Richardson, G.、Wang, B.、Zhang, X.(2016)。Ownership structure and corporate tax avoidance: Evidence from publicly listed private firms in China。Journal of Contemporary Accounting & Economics,12,141-158。  new window
42.Ortas, E.、Gallego-Álvarez, I.(2020)。Bridging the gap between corporate social responsibility performance and tax aggressiveness。Accounting, Auditing & Accountability Journal,33(4),825-855。  new window
43.Porter, M. E.、Kramer, M. R.(2006)。Strategy and society: The link between corporate social responsibility and competitive advantage。Harvard Business Review,84(12),78-92。  new window
44.Moore, J. A.、Suh, S. H.、Werner, E. M.(2017)。Dual entrenchment and tax management: Classified boards and family firms。Journal of Business Research,79,161-172。  new window
45.Oh, W. Y.、Cha, J.、Chang, Y. K.(2017)。Does ownership structure matter? The effects of insider and institutional ownership on corporate social responsibility。Journal of Business Ethics,146(1),111-124。  new window
46.Mafrolla, E.、D'Amico, E.(2016)。Tax aggressiveness in family firms and the non-linear entrenchment effect。Journal of Family Business Strategy,7,178-184。  new window
47.Mao, C. W.(2019)。Effect of corporate social responsibility on corporate tax avoidance: Evidence from a matching approach。Quality & Quantity,53,49-67。  new window
48.Lanis, R.、Richardson, G.(2018)。Outside directors, corporate social responsibility performance, and corporate tax aggressiveness: An empirical analysis。Journal of Accounting, Auditing & Finance,33,228-251。  new window
49.Lin, K. Z.、Cheng, S.、Zhang, F.(2017)。Corporate social responsibility, institutional environments, and tax avoidance: Evidence from a subnational comparison in China。The International Journal of Accounting,52,303-318。  new window
50.Balakrishnan, K.、Blouin, J. L.、Guay, W. R.(2019)。Tax aggressiveness and corporate transparency。The Accounting Review,94(1),45-69。  new window
51.Cabello, O. G.、Gaio, L. E.、Watrin, C.(2019)。Tax avoidance in management-owned firms: Evidence from Brazil。International Journal of Managerial Finance,15(4),580-592。  new window
52.Cheng, C. S. A.、Huang, H. H.、Li, Y.、Stanfield, J.(2012)。The effect of hedge fund activism on corporate tax avoidance。The Accounting Review,87,1493-1526。  new window
53.Chung, S. G.、Goh, B. W.、Lee, J.、Shevlin, T.(2019)。Corporate tax aggressiveness and insider trading。Contemporary Accounting Research,36,230-258。  new window
54.Col, B.、Patel, S.(2019)。Going to haven? Corporate social responsibility and tax avoidance。Journal of Business Ethics,154,1033-1050。  new window
55.Gaaya, S.、Lakhal, N.、Lakhal, F.(2017)。Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality。Managerial Auditing Journal,32(7),731-744。  new window
56.Huang, H. H.、Sun, L.、Yu, T. R.(2017)。Are socially responsible firms less likely to expatriate? An examination of corporate inversions。The Journal of the American Taxation Association,39(2),43-62。  new window
57.Kovermann, J.、Wendt, M.(2019)。Tax avoidance in family firms: Evidence from large private firms。Journal of Contemporary Accounting and Economics,15,145-157。  new window
58.Laguir, I.、Staglianò, R.(2014)。How do powerful CEOs manage corporate tax aggressiveness?。Economics Bulletin,34(3),1361-1368。  new window
59.Orlitzky, Marc、Schmidt, Frank L.、Rynes, Sara L.(2003)。Corporate Social and Financial Performance: A Meta-Analysis。Organization Studies,24(3),403-441。  new window
60.Shleifer, Andrei、Vishny, Robert W.(1989)。Management Entrenchment: The Case Of Manager-Specific Investments。Journal of Financial Economics,25(1),123-139。  new window
61.Gardberg, Naomi A.、Fombrun, Charles J.(2006)。Corporate citizenship: creating intangible assets across institutional environments。Academy of Management Review,31(2),329-346。  new window
62.Godfrey, Paul C.(2005)。The relationship between corporate philanthropy and shareholder wealth: A risk management perspective。The Academy of Management Review,30(4),777-798。  new window
63.Faccio, Mara、Lang, Larry H. P.(2002)。The ultimate ownership of western european corporations。Journal of Financial Economics,65(3),365-395。  new window
64.Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics,50(2/3),127-178。  new window
65.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
66.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
67.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
68.Desai, Mihir A.、Dharmapala, Dhammika(2009)。Corporate tax avoidance and firm value。The Review of Economics and Statistics,91(3),537-546。  new window
69.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
70.Manzon, Gil B. Jr.、Plesko, George A.(2002)。The Relation between Financial and Tax Reporting Measures of Income。Tax Law Review,55(2),175-214。  new window
71.Fan, Joseph P. H.、Wong, Tak-Jun(2002)。Corporate ownership structure and the informativeness of accounting earnings in East Asia。Journal of Accounting and Economics,33(3),401-425。  new window
72.Bénabou, Roland、Tirole, Jean(2010)。Individual and Corporate Social Responsibility。Economica,77(305),1-19。  new window
73.Carroll, Archie B.(1979)。A Three-Dimensional Conceptual Model of Corporate Performance。Academy of Management Review,4(4),497-505。  new window
74.McWilliams, Abagail、Siegel, Donald S.(2000)。Corporate social responsibility and financial performance: Correlation or misspecification?。Strategic Management Journal,21(5),603-609。  new window
75.McWilliams, Abagail、Siegel, Donald S.(2001)。Corporate Social Responsibility: A theory of the Firm Perspective。Academy of Management Review,26(1),117-127。  new window
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圖書
1.KLD Research & Analytics, Inc.(2008)。Getting Started with KLD Stats and Ratings Definitions。Boston, MA:KLD Research & Analytics, Inc.。  new window
圖書論文
1.Avi-Yonah, R. S.(2008)。Aggressive tax behaviour and corporate social responsibility。Beyond Boundaries: Developing Approaches to Tax Avoidance and Tax Risk Management。Oxford, England:Oxford University Centre for Business Taxation。  new window
 
 
 
 
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