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題名:財務報表資料推估課稅所得之研究
書刊名:管理學報
作者:陳明進 引用關係
作者(外文):Chen, Ming-chin
出版日期:2009
卷期:26:6
頁次:頁625-636
主題關鍵詞:財稅所得差異課稅所得額課稅所得估計不偏估計式Book-tax income differencesTaxable incomeEstimation of taxable incomeUnbiased estimator
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(19) 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:18
  • 共同引用共同引用:68
  • 點閱點閱:46
期刊論文
1.Hanlon, Michelle(2003)。What Can We Infer about a Firm’s Taxable Income from Its Financial Statements?。National Tax Journal,56(4),831-863。  new window
2.Dhaliwal, Dan S.、Wang, Shiing-Wu(1992)。The Effect of Book Income Adjustment in the 1986 Alternative Minimum Tax on Corporate Financial Reporting。Journal of Accounting & Economics,15(1),7-26。  new window
3.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。  new window
4.Hanlon, Michelle、Laplante, Stacie K.、Shevlin, Terry(2005)。Evidence for the Possible Information Loss of Conforming Book Income and Taxable Income。Journal of Law and Economics,48(2),407-442。  new window
5.Mills, Lillian F.(1998)。Book-Tax Differences and Internal Revenue Service Adjustments。Journal of Accounting Research,36(2),343-356。  new window
6.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。  new window
7.陳明進、林世銘、張天勳(20010400)。The Impact of Tax-Exempt Stock and Land Capital Gains on Corporate Effective Tax Rates。中華會計學刊,2(1),33-56。new window  new window
8.劉啟群、林世銘、黃德芬(20010400)。Factors Influencing Corporate Effective Tax Rates in Taiwan。中華會計學刊,2(1),57-84。new window  延伸查詢new window
9.Hanlon, Michelle、Shevlin, Terry(2002)。Accounting for tax benefits of employee stock options and implications for research。Accounting Horizons,16(1),1-16。  new window
10.Wilkie, Patrick J.(1988)。Corporate Average Effective Tax Rates and Inferences about Relative Tax Preferences。The Journal of the American Taxation Association,10(1),75-88。  new window
11.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。new window  延伸查詢new window
12.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
13.Gupta, Sanjay、Newberry, Kaye(1997)。Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data。Journal of Accounting and Public Policy,16(1),1-34。  new window
14.Manzon, Gil B.、Smith, W. Robert(1994)。The effect of the Economic Recovery Tax Act of 1981 and the Tax Reform Act of 1986 on the Distribution of Effective Tax Rates。Journal of Accounting and Public Policy,13(4),349-362。  new window
15.Porcano, Thomas M.(1986)。Corporate Tax Rates: Progressive, Proportional, or Regressive。The Journal of the American Taxation Association,7(2),17-31。  new window
16.Shevlin, Terry、Porter, Sue(1992)。The Corporate Tax Comeback in 1987: Some Further Evidence。The Journal of the American Taxation Association,14(1),58-79。  new window
17.Zimmerman, Jerold L.(1983)。Taxes and firm size。Journal of Accounting and Economics,5,119-149。  new window
18.McGill, G. A.、Outslay, E.(2004)。Lost in Translation: Detecting Tax Shelter Activity in Financial Statements。National Tax Journal,57(3),739-756。  new window
19.Mills, Lillian F.、Newberry, Kaye J.(2001)。The Influence of Tax and Nontax Costs on Book-Tax Reporting Differences: Public and Private Firms。Journal of the American Taxation Association,23(1),1-19。  new window
20.Nelson, Mark W.、Elliott, John A.、Tarpley, Robin L.(2003)。How Are Earnings Managed? Examples from Auditors。Accounting Horizons,17(Supplement),17-35。  new window
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。  new window
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。  new window
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。new window  延伸查詢new window
24.Dworin, Lowell(1985)。On Estimating Corporate Tax Liabilities from Financial Statements。Tax Notes,29,965-971。  new window
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。  new window
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。  new window
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。  new window
28.Plesko, George A.(2003)。An Evaluation of Alternative Measures of Corporate Tax Rates。Journal of Accounting and Economics,35(2),201-226。  new window
29.Spooner, Gillian M.(1986)。Effective Tax Rates from Financial Statements。National Tax Journal,39(3),293-306。  new window
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。  new window
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new window
2.Brumbaugh, David L.(2002)。Enron and Taxes,Congressional Research Service Report RS21149。Washington, DC:U.S. Government Printing Office。  new window
3.Hanlon, Michelle, Edward L. Maydew and Terry J.Shevlin,(2006)。Book-Tax Conformity and the Information Content of Earnings。US。  new window
4.Joos, Peter, Jamie Pratt and S. David Young,(2000)。Book-Tax Differences and the Quality of Accruals。Cambridge, MA。  new window
5.Joos, Peter, Jamie Pratt and S. David Young,(2002)。UsingDeferred Taxes to Infer the Quality of Accruals。Cambridge, MA。  new window
6.Manzon, Jr., Gil B. and George A. Plesko,(1995)。Self-Disclosure and Selection Bias in Studies of AMT Motivated Behavior。Cambridge, MA。  new window
7.Tang, Tanya Y. H.,(2006)。The Value Relevance of Book-Tax Differences - An Empirical Study in China’s Capital Market。Okanagan。  new window
學位論文
1.黃美祝(2006)。租稅逃漏與選案查核率間內生性關係之探討(博士論文)。國立臺灣大學。new window  延伸查詢new window
圖書
1.Revsine, L.、Collins, D. W.、Johnson, W. B.(1999)。Financial Reporting and Analysis。Prentice-Hall。  new window
2.Citizens for Tax Justice(2002)。Less than Zero: Enron’s Corporate Income Tax Payments,1996-2000。Washingtion, DC。  new window
3.Plesko, George A.,(2002)。Reconciling Corporation Bookand Tax Net Income, Tax Years 1996-1998, SOI Bulletin。Washington, DC。  new window
 
 
 
 
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