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Examples from Auditors。Accounting Horizons,17(Supplement),17-35。 | 21. | Phillips, John D.、Pincus, Morton、Rego, Sonja O.(2003)。Earnings management: new evidence based on deferred tax expense。The Accounting Review,78(2),491-521。 | 22. | Phillips, John D.、Pincus, Morton、Rego, Sonja Olhoft、Wan, Huishan(2004)。Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities。The Journal of the American Taxation Association,26(S1),43-66。 | 23. | 林世銘、楊朝旭(1994)。上市公司營利事業所得稅負擔之研究。財稅研究,第二十六卷第六期,34-52。 延伸查詢 | 24. | Dworin, Lowell(1985)。On Estimating Corporate Tax Liabilities from Financial Statements。Tax Notes,29,965-971。 | 25. | Guenther, David A., Edward L. Maydew and Sarah E.Nutter,(1997)。Financial Reporting, Tax Costs, and Book-Tax Conformity。Journal of Accounting and Economics,23(3),225-248。 | 26. | Lenter, David, Joel Slemrod and Douglas Shackelford,(2003)。Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives。National Tax Journal,56(4),803-830。 | 27. | Mills, Lillian F. and George A. Plesko,(2003)。Bridging the Reporting Gap: A Proposal for More Informative Reconciling of Book and Tax Income。National TaxJournal,56(4),865-893。 | 28. | Plesko, George A.(2003)。An Evaluation of Alternative Measures of Corporate Tax Rates。Journal of Accounting and Economics,35(2),201-226。 | 29. | Spooner, Gillian M.(1986)。Effective Tax Rates from Financial Statements。National Tax Journal,39(3),293-306。 | 會議論文1. | Plesko, George A.,(2000)。Book-Tax Differences and the Measurement of Corporate Income。Washington, DC:National Tax Association。171-176。 | 研究報告1. | 周添城、徐偉初、李新仁(1989)。不同企業規模、組織之賦稅分配研究。台北:行政院財政部賦稅改革委員會。 延伸查詢 | 2. | Brumbaugh, David L.(2002)。Enron and Taxes,Congressional Research Service Report RS21149。Washington, DC:U.S. Government Printing Office。 | 3. | Hanlon, Michelle, Edward L. Maydew and Terry J.Shevlin,(2006)。Book-Tax Conformity and the Information Content of Earnings。US。 | 4. | Joos, Peter, Jamie Pratt and S. David Young,(2000)。Book-Tax Differences and the Quality of Accruals。Cambridge, MA。 | 5. | Joos, Peter, Jamie Pratt and S. David Young,(2002)。UsingDeferred Taxes to Infer the Quality of Accruals。Cambridge, MA。 | 6. | Manzon, Jr., Gil B. and George A. Plesko,(1995)。Self-Disclosure and Selection Bias in Studies of AMT Motivated Behavior。Cambridge, MA。 | 7. | Tang, Tanya Y. H.,(2006)。The Value Relevance of Book-Tax Differences - An Empirical Study in China’s Capital Market。Okanagan。 | 圖書1. | Revsine, L.、Collins, D. W.、Johnson, W. B.(1999)。Financial Reporting and Analysis。Prentice-Hall。 | 2. | Citizens for Tax Justice(2002)。Less than Zero: Enron’s Corporate Income Tax Payments,1996-2000。Washingtion, DC。 | 3. | Plesko, George A.,(2002)。Reconciling Corporation Bookand Tax Net Income, Tax Years 1996-1998, SOI Bulletin。Washington, DC。 | |