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題名:Equity-based Compensation of Outside Directors and Corporate Tax Avoidance
書刊名:管理學報
作者:高偉娟廖芝嫻
作者(外文):Kao, Wei-chuanLiao, Chih-hsien
出版日期:2021
卷期:38:2
頁次:頁231-256
主題關鍵詞:避稅董事薪酬外部董事權益薪酬誘因Tax avoidanceDirector compensationOutside directorEquity-based incentive
原始連結:連回原系統網址new window
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  • 共同引用共同引用:11
  • 點閱點閱:123
期刊論文
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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.Graham, John R.、Tucker, Alan L.(2006)。Tax shelters and corporate debt policy。Journal of Financial Economics,81(3),563-594。  new window
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17.Richardson, G.、Taylor, G.、Lanis, R.(2013)。The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis。Journal of Accounting & Public Policy,32(3),68-88。  new window
18.Lisowsky, Petro、Robinson, Leslie A.、Schmidt, Andrew P.(2013)。Do publicly disclosed tax reserves tell us about privately disclosed tax shelter activity?。Journal of Accounting Research,51(3),583-629。  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.Bentley, K. A.、Omer, T. C.、Sharp, N. Y.(2013)。Business strategy, financial reporting irregularities, and audit effort。Contemporary Accounting Research,30(2),780-817。  new window
21.Armstrong, C. S.、Blouin, J. L.、Jagolinzer, A. D.、Larcker, D. F.(2015)。Corporate governance, incentives, and tax avoidance。Journal of Accounting and Economics,60(1),1-17。  new window
22.Rego, Sonja O.、Wilson, Ryan(2012)。Equity risk incentives and corporate tax aggressiveness。Journal of Accounting Research,50(3),775-810。  new window
23.Becher, D. A.、Campbell, T. L. II、Frye, M. B.(2005)。Incentive Compensation for Bank Directors: The Impact of Deregulation。Journal of Business,78(5),1753-1778。  new window
24.Lamont, Owen、Polk, Christopher、Saá-Requejo, Jesús(2001)。Financial Constraints and Stock Returns。The Review of Financial Studies,14(2),529-554。  new window
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26.Fich, E. M.、Shivdasani, A.(2005)。The impact of stock-option compensation for outside directors on firm value。Journal of Business,78(6),2229-2254。  new window
27.Stout, Lynn A.(2003)。On the Proper Motives of Corporate Directors (or, Why You Don't Want to Invite Homo Economicus to Join Your Board)。Delaware Journal of Corporate Law,28(1),1-25。  new window
28.Yermack, David(2004)。Remuneration, retention, and reputation incentives for outside directors。The Journal of Finance,59(5),2281-2308。  new window
29.Magilke, M. J.、Mayhew, B. W.、Pike, J. E.(2009)。Are independent audit committee members objective? Experimental evidence。The Accounting Review,84(6),1959-1981。  new window
30.Cullinan, C. P.、Du, H.、Jiang, W.(2010)。Is compensating audit committee members with stock options associated with the likelihood of internal control weaknesses?。International Journal of Auditing,14(3),256-273。  new window
31.Armstrong, Chris S.、Blouin, Jennifer L.、Larcker, David F.(2012)。The incentives for tax planning。Journal of Accounting and Economics,53(1/2),391-411。  new window
32.Higgins, D.、Omer, T. C.、Phillips, J. D.(2015)。The influence of a firm's business strategy on its tax aggressiveness。Contemporary Accounting Research,32(2),674-702。  new window
33.薛敏正、林于璿、邱彥毅(20170600)。避稅行為與資訊透明度之關聯性研究。管理學報,34(2),167-187。new window  延伸查詢new window
34.Cordeiro, J. J.、Veliyath, R.、Eramus, E. J.(2000)。An Empirical Investigation of the Determinants of Outside Director Compensation。Corporate Governance: An International Review,8(3),268-279。  new window
35.Foley, C. F.、Hartzell, J. C.、Titman, S.、Twite, G.(2007)。Why do firms hold so much cash? A tax-based explanation。Journal of Financial Economics,86(3),579-607。  new window
36.Desai, Mihir A.、Dharmapala, Dhammika(2006)。Corporate tax avoidance and high-powered incentives。Journal of Financial Economics,79(1),145-179。  new window
37.Edwards, Alexander、Schwab, Casey、Shevlin, Terry(2016)。Financial constraints and cash tax savings。The Accounting Review,91(3),859-881。  new window
38.Graham, J. R.、Hanlon, M.、Shevlin, T.、Shroff, N.(2014)。Incentives for Tax Planning and Avoidance: Evidence from the Field。The Accounting Review,89(3),991-1023。  new window
39.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics,26(2),301-325。  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.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
42.Boumosleh, Anwar(2009)。Director Compensation and The Reliability of Accounting Information。The Financial Review,44(4),525-539。  new window
43.Sengupta, Partha、Zhang, Suning(2015)。Equity-based Compensation of Outside Directors and Corporate Disclosure Quality。Contemporary Accounting Research,32(3),1073-1098。  new window
44.Patton, Arch、Baker, John C.(1987)。Why do not directors rock the boat?。Harvard Business Review,65(6),10-12。  new window
45.Ryan, Harley E. Jr.、Wiggins, Roy A. III(2004)。Who is in whose pocket? Director compensation, board independence, and barriers to effective monitoring。Journal of Financial Economics,73(3),497-524。  new window
46.鄭羽婷、高偉娟、林世銘(20190900)。The Impact of IRS Audits on Tax Avoidance of U.S. Multinational Firms。財務金融學刊,27(3),41-73。new window  延伸查詢new window
47.Vafeas, Nikos(1999)。Determinants of the adoption of director incentive plans。Journal of Accounting, Auditing & Finance,14(4),453-474。  new window
48.Archer, Edward C.(2003)。How governance concerns are reshaping executive and director compensation。Corporate Governance: A Guide to Corporate Accountability,2003(2),80-83。  new window
49.Barrier, Michael(2002)。The compensation balance: Should directors be paid in cash or stock? Should it be tied to how well the company performs? Should audit committee members be paid more than other directors? The responses to such questions are all over the lot。The Internal Auditor,59(3),42-47。  new window
50.Blouin, J.、Krull, L.(2009)。Bringing it home: A study of the incentives surrounding the repatriation of foreign earnings under the American Jobs Creation Act of 2004。Journal of Accounting Research,47(4),1027-1059。  new window
51.Boyd, Brian K.(1996)。Determinants of US outside director compensation。Corporate Governance: An International Review,4(4),202-211。  new window
52.Christensen, D. M.、Dhaliwal, D. S.、Boivie, S.、Graffin, S. D.(2015)。Top management conservatism and corporate risk strategies: Evidence from managers' personal political orientation and corporate tax avoidance。Strategic Management Journal,36(12),1918-1938。  new window
53.邱士宗、張崇倫、郭振雄、何怡澄(20200700)。總經理過度自信、家族企業與租稅規避。中華會計學刊,16(1),87-134。new window  延伸查詢new window
54.邱安安(20180200)。審計委員會與企業避稅。臺灣管理學刊,18(1),23-43。new window  延伸查詢new window
55.Cook, K. A.、Moser, W. J.、Omer, T. C.(2017)。Tax avoidance and ex ante cost of capital。Journal of Business Finance and Accounting,44(7/8),1109-1136。  new window
56.Graham, J. R.、Hanlon, M.、Shevlin, T.、Shroff, N.(2017)。Tax rates and corporate decision-making。The Review of Financial Studies,30(9),3128-3175。  new window
57.Hsu, P. H.、Moore, J. A.、Neubaum, D. O.(2018)。Tax avoidance, financial experts on the audit committee, and business strategy。Journal of Business Finance and Accounting,45(9/10),1293-1321。  new window
58.Kuo, J.-S.、Ho, Y.-C.、Lin, H.-S.(2020)。Institutional ownership and tax avoidance: Evidence from regression discontinuity。Academia Economic Papers,48(1),105-149。  new window
59.Law, K. K. F.、Mills, L. F.(2015)。Taxes and financial constraints: Evidence from linguistic cues。Journal of Accounting Research,53(4),777-819。  new window
60.Minnick, K.、Zhao, M.(2009)。Backdating and director incentives: Money or reputation?。Journal of Financial Research,32(4),449-477。  new window
61.Vafeas, Nikos(2010)。How do boards of directors and audit committees relate to corporate tax avoidance?。Advances in Quantitative Analysis of Finance and Accounting,8,85-100。  new window
62.Jensen, Michael C.(1993)。The modern industrial revolution, exit, and the failure of internal control systems。The Journal of Finance,48(3),831-880。  new window
63.Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics,50(2/3),127-178。  new window
64.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
65.Miles, Raymond E.、Snow, Charles C.、Meyer, Alan D.、Coleman, Henry J. Jr.(1978)。Organizational Strategy, Structure, and Process。The Academy of Management Review,3(3),546-562。  new window
66.Beasley, Mark S.(1996)。An Empirical Analysis of the Relation between the Board of Director Composition and Finacial Statement Fraud。The Accounting Review,71(4),443-465。  new window
67.Ronen, J.、Tzur, J.、Yaari, V. L.(2006)。The Effect of Directors' Equity Incentives on Earnings Management。Journal of Accounting and Public Policy,25(4),359-389。  new window
68.Larcker, David F.、Rusticus, Tjomme O.(2010)。On the use of instrumental variables in accounting research。Journal of Accounting and Economics,49(3),186-205。  new window
69.Dalton, D. R.、Daily, C. M.(1999)。Directors and shareholders as equity partners? handle with care!。Compensation and Benefits Review,31(1),73-79。  new window
研究報告
1.Perry, T.(1999)。Incentive compensation for outside directors and CEO turnover。Arizona State University。  new window
2.Robinson, John R.、Xue, Yanfeng、Zhang, May H.(2012)。Tax planning and financial expertise in the audit committee。  new window
圖書
1.Monks, Robert A. G.、Minow, Nell(2001)。Corporate Governance。Wiley-Blackwell。  new window
2.National Association of Corporate Directors(2001)。Director compensation: Purpose, principles, and best practices。National Association of Corporate Directors。  new window
3.National Association of Corporate Directors(2003)。Director compensation survey, 2002-2003。National Association of Corporate Directors。  new window
4.Winikoff, E.(2006)。Director compensation: NASDAQ 100 vs. NYSE 100。Frederic W. Cook & Co., Inc.。  new window
5.California Public Employees' Retirement System(2011)。Global principles of accountable corporate governance。California Public Employees' Retirement System。  new window
6.Scholes, M. S.、Wolfson, M. A.、Erickson, M. M.、Maydew, E. L.、Shevlin, T.(2008)。Taxes and Business Strategy。Pearson Prentice Hall。  new window
其他
1.Taub, S.(20051003)。Board pay surges by double digits,http://www.cfo.com。  new window
2.Papadopoulos, K.(2019)。Update on U.S. director pay,https://corpgov.law.harvard.edu/2019/05/06/updateon-u-s-director-pay/。  new window
 
 
 
 
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