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題名：大陸投資盈餘匯回、會計師任期與公司價值
書刊名：當代會計
作者：陳昭蓉／朱全斌
作者(外文)：Chen, Chao-jung／Chu, Chuan-pin
出版日期：2021
卷期：22:2
頁次：頁207-250
主題關鍵詞：海外投資盈餘匯回；會計師任期；公司價值；分量迴歸；Repatriation of foreign earnings；Auditor tenure；Firm value；Quantile regression
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:147
  • 點閱點閱:6
期刊論文
1.邱正仁、吳志正、林怡盈(20010900)。臺商大陸投資兩岸三地財務績效之實證研究。中國大陸研究，44(9)，41-55。new window  延伸查詢new window
2.王泰昌、曾怡潔、劉嘉雯(20081200)。資訊不對稱下會計師任期與審計品質之均衡分析。中山管理評論，16(4)，631-669。new window  延伸查詢new window
3.Gul, F. A.、Jaggi, B. L.、Krishnan, G. V.(2007)。Auditor independence: Evidence on the joint effects of auditor tenure and non-audit fees。Auditing: A Journal of Practice and Theory，26(2)，117-142。  new window
4.蘇裕惠(20051100)。會計師任期與審計品質。當代會計，6(2)，187-220。new window  延伸查詢new window
5.Azizkhani, M.、Monroe, G. S.、Shailer, G.(2013)。Audit partner tenure, and cost of equity capital。Auditing: A Journal of Practice and Theory，32(1)，183-202。  new window
6.Mansi, S. A.、Maxwell, W. F.、Miller, D. P.(2004)。Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market。Journal of Accounting Research，42(4)，755-793。  new window
7.陳耀宗、吳姍穎(20041000)。Industry Specialists, Audit Fees and Auditor Size: Evidence from Taiwan。中華會計學刊，5(1)，41-69。new window  延伸查詢new window
8.Davis, L. R.、Soo, B. S.、Trompeter, G. M.(2009)。Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts。Contemporary Accounting Research，26(2)，517-548。  new window
9.Grubert, Harry(1998)。Taxes and the Division of Foreign Operating Income among Royalties, Interest, Dividends and Retained Earnings。Journal of Public Economics，68(2)，269-290。  new window
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13.Okolie, A. O.(2014)。Auditor tenure, auditor independence and accrual based earnings management of quoted companies in Nigeria。European Journal of Accounting Auditing and Finance Research，2(2)，63-90。  new window
14.Siregar, S. V.、Amarullah, F.、Wibowo, A.、Anggraita, V.(2012)。Audit tenure, auditor rotation, and audit quality: The case of indonesia。Asian Journal of Business and Accounting，5(1)，55-74。  new window
15.劉嘉雯、王泰昌(20081000)。會計師任期與審計品質之關連性研究。管理評論，27(4)，1-28。new window  延伸查詢new window
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18.范宏書、陳靜宜(20140600)。會計師任期與財務報表價值攸關性。會計審計論叢，4(1)，1-23。new window  延伸查詢new window
19.陳明進、陳真伶(20101200)。企業營運總部租稅優惠對境外股利匯回之影響。臺大管理論叢，21(1)，279-308。new window  延伸查詢new window
20.李建然、林秀鳳(20051000)。會計師任期與異常應計數之關聯性研究。管理評論，24(4)，103-126。new window  延伸查詢new window
21.陳俞如、金成隆、謝存瑞(20090800)。海外投資與盈餘品質：資訊不對稱觀點。管理學報，26(4)，353-376。new window  延伸查詢new window
22.Koenker, R.、Hallock, K. F.(2001)。Quantile Regression。Journal of Economic Perspectives，15(4)，143-156。  new window
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25.Aobdia, Daniel、Lin, Chan-Jane、Petacchi, Reining(2015)。Capital market consequences of audit partner quality。The Accounting Review，90(6)，2143-2176。  new window
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32.Nagy, A. L.(2005)。Mandatory audit firm turnover, financial reporting quality, and client bargaining power: The case of Arthur Andersen。Accounting Horizons，19(2)，51-68。  new window
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40.Graham, J. R.、Hanlon, M.、Shevlin, T.(2011)。Real effects of accounting rules: Evidence from multinational firms' investment location and profit repatriation decisions。Journal of Accounting Research，49(1)，137-185。  new window
41.Francis, J. R.(1984)。The Effect of Audit Firm Size on Audit Prices: A Study of the Australian Market。Journal of Accounting and Economics，6(2)，133-151。  new window
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44.Chi, Wuchun、Myers, L. A.、Omer, T. C.、Xie, H.(2017)。The Effects of Audit Partner Pre-Client and Client-Specific Experience on Audit Quality and on Perceptions of Audit Quality。Review of Accounting Studies，22(1)，361-391。  new window
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47.Chen, Xia、Harford, Jarrad、Li, Kai(2007)。Monitoring: Which institutions matter?。Journal of Financial Economics，86(2)，279-305。  new window
48.Chen, C.-Y.、Lin, C.-J.、Lin, Y.-C.(2008)。Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality?。Contemporary Accounting Research，25(2)，415-445。  new window
49.Chi, Wuchun、Huang, Huichi、Liao, Yichun、Xie, Hong(2009)。Mandatory audit partner rotation, audit quality and market perception: Evidence from Taiwan。Contemporary Accounting Research，26(2)，359-391。  new window
50.Ghosh, Aloke、Moon, Doocheol(2005)。Auditor tenure and perceptions of audit quality。The Accounting Review，80(2)，585-612。  new window
51.Gul, Ferdinand A.、Fung, Simon Y. K.、Jaggi, Bikki(2009)。Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise。Journal of Accounting and Economics，47(3)，265-287。  new window
52.Gul, Ferdinand A.、Wu, Donghui、Yang, Zhifeng(2013)。Do individual auditors affect audit quality? Evidence from archival data。The Accounting Review，88(6)，1993-2023。  new window
53.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics，3(2)，113-127。  new window
54.Hausman, Jerry A.(1978)。Specification tests in econometrics。Econometrica: Journal of the Econometric Society，46(6)，1251-1271。  new window
55.Yermack, David(1996)。Higher market valuation of companies with a small board of directors。Journal of Financial Economics，40(2)，185-211。  new window
56.李建然、廖秀梅、張卉諭(20161200)。審計委員會設置及其品質對公司價值的影響。中華會計學刊，12(2)，231-265。new window  延伸查詢new window
57.許文馨、劉心才(20180400)。Tax Avoidance and Pyramidal Layers。臺大管理論叢，28(1)，1-41。new window  延伸查詢new window
58.Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies，22(1)，435-480。  new window
59.Eisenberg, Theodore、Sundgren, Stefan、Wells, Martin T.(1998)。Larger board size and decreasing firm value in small firms。Journal of Financial Economics，48(1)，35-54。  new window
60.Carey, Peter、Simnett, Roger(2006)。Audit partner tenure and audit quality。The Accounting Review，81(3)，653-676。  new window
61.范良芳、邱彥毅、薛敏正(20190500)。客戶重要性與租稅規避程度間之關聯性。當代會計，20(1)，91-116。new window  延伸查詢new window
62.Pound, John(1988)。Proxy contests and the efficiency of shareholder oversight。Journal of Financial Economics，20(1/2)，237-265。  new window
63.Tahir, M.、Ibrahim, H.、Zulkafli, A. H.(2018)。Exchange rate fluctuations and dividend repatriation decision of multinational corporations。Global Business and Management Research: An International Journal，10(3)，439-444。  new window
64.Stewart, J.、Kent, P.、Routledge, J.(2016)。The association bet ween audit partner rotation and audit fees: Empirical evidence from the Australian market。Auditing: A Journal of Practice & Theory，35(1)，181-197。  new window
65.Singer, Z.、Zhang, J.(2018)。Auditor tenure and the timeliness of misstatement discovery。The Accounting Review，93(2)，315-338。  new window
66.Riccardi, W. N.(2019)。Do Audit firm tenure and size moderate changes in financial reporting quality due to mandatory IFRS adoption?。Auditing: A Journal of Practice and Theory，38(4)，201-224。  new window
67.Reid, L. C.、Carcello, J. V.(2017)。Investor reaction to the prospect of mandatory audit firm rotation。The Accounting Review，92(1)，183-211。  new window
68.Ramdani, D.、Witteloostuijn, A. V.(2010)。The impact of board independence and CEO duality on firm performance: A quantile regression analysis for Indonesia, Malaysia, South Korea and Thailand。British Journal of Management，21(3)，607-627。  new window
69.Nguyen, P.、Rahman, N.、Zhao, R.(2018)。CEO characteristics and firm valuation: A quantile regression analysis。Journal of Management & Governance，22(1)，133-151。  new window
70.Nguyen, P.、Rahman, N.、Tong, A.、Zhao, R.(2016)。Board size and firm value: Evidence from Australia。Journal of Management & Governance，20(4)，851-873。  new window
71.Lambert, T. A.、Luippold, B. L.、Stefaniak, C. M.(2018)。Audit partner disclosure: An experimental exploration of accounting information contagion。Behavioral Research in Accounting，30(1)，27-38。  new window
72.Ghosh, A.、Siriviriyakul, S.(2018)。Quasi rents to audit firms from longer tenure。Accounting Horizons，32(2)，81-102。  new window
73.Fukukawa, H.、Kim, H.(2017)。Effects of audit partners on clients' business risk disclosure。Accounting and Business Research，47(7)，780-809。  new window
74.Desai, M. A.、Foley, C. F.、Hines, J. R. Jr.(2007)。Dividend policy inside the multinational firm。Financial Management，36(1)，5-26。  new window
75.Causholli, M.(2016)。Evidence of organizational learning and organizational forgetting from financial statement audits。Auditing: A Journal of Practice & Theory，35(2)，53-72。  new window
76.Brookman, J.、Thistle, P. D.(2009)。CEO tenure, the risk of termination and firm value。Journal of Corporate Finance，15(3)，331-344。  new window
77.Blouin, J. L.、Krull, L. K.、Robinson, L. A.(2012)。Is U.S. multinational dividend repatriation policy influenced by reporting incentives?。The Accounting Review，87(5)，1463-1491。  new window
78.Bedard, J. C.、Johnstone, K. M.(2010)。Audit partner tenure and audit planning and pricing。Auditing: A Journal of Practice & Theory，29(2)，45-70。  new window
79.Bauer, T. D.(2015)。The effects of client identity strength and professional identity salience on auditor judgments。The Accounting Review，90(1)，95-114。  new window
80.Altshuler, R.、Grubert, H.(2001)。Where will they go if we go territorial? Dividend exemption and the location decision of U.S. multinational corporations。National Tax Journal，54(4)，787-809。  new window
81.Alissa, W.、Capkun, V.、Jeanjean, T.、Suca, N.(2014)。An empirical investigation of the impact of audit and auditor characteristics on auditor performance。Accounting, Organizations and Society，39(7)，495-510。  new window
82.陳律睿、蔡顯童(20190100)。子公司關係網絡之探討：事業關係複雜性、自主性與母公司資源配置。管理與系統，26(1)，113-146。new window  延伸查詢new window
83.陳文孝(2017)。中國臺商企業盈餘匯回臺灣的稅令遵循及實務。臺商張老師刊物，214。  延伸查詢new window
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86.安侯建業聯合會計師事務所(2017)。外國投資者股息再投資的租稅優惠。中國稅務實務，2017(9月號)。  延伸查詢new window
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89.Demsetz, Harold、Lehn, Kenneth(1985)。The Structure of Corporate Ownership: Causes and Consequences。Journal of Political Economy，93(6)，1155-1177。  new window
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研究報告
1.朱浩民、康榮寶(2002)。建立台商大陸資金匯回無障礙租稅環境之研究。行政院財政部國庫署。  延伸查詢new window
2.Lehmann, A.、Mody, A.(2004)。International dividend repatriations。International Monetary Fund。  new window
圖書
1.Monks, R. A. G.、Minow, N.(1995)。Corporate governance。Blackwell。  new window
2.Grubert, H.、Mutti, J. H.(2001)。Taxing International Business Income: Dividend Exemption Versus the Current System。AEI Press。  new window
3.Koenker, Roger(2005)。Quantile Regression。Cambridge University Press。  new window
其他
1.Securities and Exchange Commission(1994)。Staff Report on Auditor Independence，Commerce Cl。  new window
2.American Institute of Certified Public Accountants(1978)。The Commission on Auditors Responsibilities: Report, Conclusions and Recommendations，Cohen Commission。  new window
3.(20190812)。台商大陸境內資金匯出分析。  延伸查詢new window
4.(20100727)。台商登陸掌握稅改首要功課。  延伸查詢new window
5.(20171029)。工商社論》兩岸開放30週年，看大陸台商歷程與前景，https://www.chinatimes.com/newspapers/20171029000020-260202?chdtv。  延伸查詢new window
圖書論文
1.Stock, James H.、Yogo, Motohiro(2005)。Testing for Weak Instruments in Linear IV Regression。Identification and Inference for Econometric Models: Essays in Honor of Thomas Rothenberg。Cambridge University Press。  new window
 
 
 
 
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