期刊論文1. | Mills, Lillian F.、Newberry, Kaye J.(2001)。The Influence of Tax and Non-Tax Costs on Book-Tax Reporting Differences: Public and Private Firms。Journal of the American Taxation Association,23(1),1-19。 |
2. | Tang, Tanya、Firth, Michael(2011)。Can Book-Tax Differences Capture Earnings Management and Tax Management? Empirical evidence from China。International Journal of Accounting,46(2),175-204。 |
3. | Mills, L. F.、Plesko, G. A.(2003)。Bridging the Reporting Gap: A Proposal for More Informative Reconciling of Book and Tax Income。National Tax Journal,56(4),865-893。 |
4. | Lim, Y. D.(2011)。Tax avoidance, cost of debt and shareholder activism: Evidence from Korea。Journal of Banking and Finance,35(2),456-470。 |
5. | Dhaliwal, Dan S.、Gleason, Cristi A.、Mills, Lillian F.(2004)。Last Chance Earnings Management: Using The Tax Expense to Achieve Earnings Targets。Contemporary Accounting Research,21(2),431-459。 |
6. | Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2008)。Long-run corporate tax avoidance。The Accounting Review,83(1),61-82。 |
7. | Graham, John R.、Tucker, Alan L.(2006)。Tax shelters and corporate debt policy。Journal of Financial Economics,81(3),563-594。 |
8. | 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。 |
9. | Lisowsky, Petro(2010)。Seeking shelter: Empirically modeling tax shelters using financial statement information。The Accounting Review,85(5),1693-1720。 |
10. | Shevlin, T. J.(2002)。Commentary: Corporate tax shelters and book-tax differences。Tax Law Review,55(3),427-443。 |
11. | Hanlon, M.(2003)。What Can We Infer About a Firm's Taxable Income from Its Financial Statements?。National Tax Journal,56(4),831-863。 |
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。 |
13. | Mills, L. F.、Robinson, L. A.、Sansing, R. C.(2010)。FIN 48 and tax compliance。The Accounting Review,85(5),1721-1742。 |
14. | Mills, Lillian F.、Newberry, Kaye J.、Trautman, William B.(2002)。Trends in book-tax income and balance sheet differences。Tax Notes,19(8),1109-1124。 |
15. | 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 |
16. | 張敏蕾、廖四郎、林修平(20090800)。財稅差異與盈餘管理之關聯性研究。管理學報,26(4),391-415。 延伸查詢 |
17. | 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。 延伸查詢 |
18. | Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。 |
19. | Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。 |
20. | Hausman, J. A.(1978)。Specification Tests in Econometrics。Econometrica,46(6),1251-1271。 |
21. | Modigliani, Franco、Miller, Merton H.(1958)。The Cost of Capital, Corporation Finance and the Theory of Investment。American Economic Review,48(3),261-297。 |
22. | Modigliani, Franco、Miller, Merton H.(1963)。Corporate Income Taxes and the Cost of Capital: A Correction。The American Economic Review,53(3),433-443。 |
23. | Boynton, C.、Mills, L.(2004)。The Evolving Schedule M-3: A New Era of Corporate Show and Tell。National Tax Journal,57(3),757-772。 |
24. | Boynton, C.、Wilson, W.(2006)。A Review of Schedule M-3: The Internal Revenue Service's New Book-Tax Reconciliation Tool。Petroleum Accounting and Financial Management Journal,25(1),1-16。 |
25. | Phillips, J.、Pincus, M.、Rego, S. O.(2003)。Earning Management: New Evidence Based on Deferred Tax Expense。Accounting Review,78(2),491-521。 |
26. | Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics,50(2/3),127-178。 |
27. | 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。 |
28. | Wilson, Ryan J.(2009)。An examination of corporate tax shelter participants。The Accounting Review,84(3),969-999。 |
29. | 陳明進(20020100)。營利事業有效稅率決定因素之實證研究。會計評論,34,57-75。 延伸查詢 |
30. | McGill, G. A.、Outslay, E.(2004)。Lost in Translation: Detecting Tax Shelter Activity in Financial Statements。National Tax Journal,57(3),739-756。 |