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題名：代理觀點下避稅行為與公司價值之關聯性--來自中國的實證研究
書刊名：當代會計
作者：黃美祝 引用關係／陳緯霖
作者(外文)：Huang, Mei-juh／Chen, Wei-lin
出版日期：2017
卷期：18:2
頁次：頁155-185
主題關鍵詞：公司價值；避稅；公司治理；代理問題；Firm value；Tax avoidance；Corporate governance；Agency problem
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(3) 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:3
  • 共同引用共同引用:260
  • 點閱點閱:26
期刊論文
1.Phillips, J. D.(2003)。Corporate tax-planning effectiveness: The role of compensation-based incentives。The Accounting Review，78(3)，847-874。  new window
2.吳聯生(2009)。國有股權、稅收優惠與公司稅負。經濟研究，2009(10)，109-120。  延伸查詢new window
3.陳小悅、徐曉東(2001)。股權結構、企業績效與投資者利益保護。經濟研究，2001(11)，3-11。  延伸查詢new window
4.Biddle, G. C.、Lindahl, F. W.(1982)。Stock price reactions to LIFO adoptions: The association between excess returns and LIFO tax savings。Journal of Accounting Research，20(2)，551-588。  new window
5.Desai, Mihir A.、Dyck, Alexander、Zingales, Luigi(2007)。Theft and taxes。Journal of Financial Economics，84(3)，591-623。  new window
6.Crocker, Keith J.、Slemrod, Joel(2005)。Corporate tax evasion with agency costs。Journal of Public Economics，89(9/10)，1593-1610。  new window
7.吳文峰、吳衝鋒、劉曉薇(2008)。中國民營上市公司高管的政府背景與公司價值。經濟研究，2008(7)，130-141。  延伸查詢new window
8.Koh, Ping-Sheng(2003)。On the association between institutional ownership and aggressive corporate earnings management in Australia。The British Accounting Review，35(2)，105-128。  new window
9.Clausing, K. A.(2011)。The revenue effects of multinational firm income shifting。Tax Notes，2011(Mar.)，1580-1586。  new window
10.Costa, M.、Gravelle, J.(2012)。Taxing multinational corporations: Average tax rates。Tax Law Review，65(3)，391-414。  new window
11.Zucman, G.(2014)。Taxing across borders: Tracing personal wealth and corporate profits。Journal of Economic Perspectives，28(4)，121-148。  new window
12.Graham, John R.、Tucker, Alan L.(2006)。Tax shelters and corporate debt policy。Journal of Financial Economics，81(3)，563-594。  new window
13.Khurana, I. K.、Moser, W. J.(2013)。Institutional shareholders' investment horizons and tax avoidance。Journal of the American Taxation Association，35(1)，111-134。  new window
14.Lisowsky, Petro(2010)。Seeking shelter: Empirically modeling tax shelters using financial statement information。The Accounting Review，85(5)，1693-1720。  new window
15.Shevlin, T. J.(2002)。Commentary: Corporate tax shelters and book-tax differences。Tax Law Review，55(3)，427-443。  new window
16.孫永祥、黃祖輝(1999)。上市公司的股權結構與績效。經濟研究，1999(12)，23-30。  延伸查詢new window
17.Wei, Z.、Xie, F.、Zhang, S.(2005)。Ownership Structure and Firm Value in China's Privatized Firms: 1991-2001。Journal of Financial and Quantitative Analysis，40(1)，87-108。  new window
18.Kim, Jeong-Bon、Li, Yinghua、Zhang, Liandong(2011)。Corporate Tax Avoidance and Stock Price Crash Risk: Firm-Level Analysis。Journal of Financial Economics，100(3)，639-662。  new window
19.Desai, M. A.、Dharmapala, D.(2006)。Corporate tax avoidance and high-powered incentives。Journal of Financial Economics，79(1)，145-179。  new window
20.汪輝(2003)。上市公司債務融資、公司治理與市場價值。經濟研究，2003(8)，28-35。  延伸查詢new window
21.Zahra, S. A.、Pearce, J. A. II(1989)。Boards of Directors and corporate Financial Performance: A Review and Integrated Model。Journal of Management，15(2)，291-334。  new window
22.Reese, William A. Jr.、Weisbach, Michael S.(2002)。Protection of Minority Shareholder Interests, Cross-listings in the United States, and Subsequent Equity Offerings。Journal of Financial Economics，66(1)，65-104。  new window
23.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。  new window
24.Lev, B.、Nissim, D.(2004)。Taxable Income, Future Earnings and Equity Values。The Accounting Review，79(4)，1039-1074。  new window
25.DeFond, Mark L.、Hann, Rebecca N.、Hu, Xuesong(2005)。Does the market value financial expertise on audit committees of boards of directors?。Journal of Accounting Research，43(2)，153-193。  new window
26.Armstrong, C. S.、Blouin, J. L.、Larcker, D. F.(2012)。The incentives for tax planning。Journal of Accounting & Economics，53(1/2)，391-411。  new window
27.黃美祝、楊佩璇(20111100)。集團企業與非集團企業避稅程度之比較。會計學報，4(1)，1-22。new window  延伸查詢new window
28.Robinson, John R.、Sikes, Stephanie A.、Weaver, Connie D.(2010)。Performance measurement of corporate tax departments。The Accounting Review，85(3)，1035-1064。  new window
29.朱茶芬、李志文(2008)。國家控股對會計穩健性的影響研究。會計研究，2008(5)，38-45。  延伸查詢new window
30.Chen, Kong-Pin、Chu, C. Y. Cyrus(2005)。Internal Control Versus External Manipulation: A Model of Corporate Income Tax Evasion。The RAND Journal of Economics，36(1)，151-164。  new window
31.黃美祝(20151100)。我國不合常規移轉訂價制度對企業避稅程度之影響。會計學報，6(1)，35-62。new window  延伸查詢new window
32.Rego, Sonja O.(2003)。Tax-Avoidance Activities of U.S. Multinational Corporations。Contemporary Accounting Research，20(4)，805-833。  new window
33.Cheng, Qiang、Warfield, Terry D.(2005)。Equity incentives and earnings management。The Accounting Review，80(2)，441-476。  new window
34.Mitra, S.、Cready, W. M.(2005)。Institutional stock ownership, accrual management, and information environment。Journal of Accounting, Auditing and Finance，20(3)，257-286。  new window
35.皮毅(2004)。公司治理、資本結構與公司價值的實證研究。當代經濟科學，26(5)，65-70。  延伸查詢new window
36.吳祖光、萬迪昉、吳衛華(2013)。稅收對企業研發投入的影響：擠出效應與避稅激勵--來自中國創業板上市公司的經驗證據。研究與發展管理，25(5)，1-11。  延伸查詢new window
37.林浚清、黃祖輝、孫永祥(2003)。高管團隊內薪酬差異、公司績效和治理結構。經濟研究，4，31-40。  延伸查詢new window
38.姜付秀、黃磊、張敏(2009)。產品市場競爭、公司治理與代理成本。世界經濟，10，46-59。  延伸查詢new window
39.常秀娟(2013)。在華跨國公司避稅影響因素的實證分析。財經問題研究，354，85-90。  延伸查詢new window
40.劉行、葉康濤(2013)。企業的避稅活動會影響投資效率嗎？。會計研究，2013(6)，47-53。  延伸查詢new window
41.黃蓉、易陽、宋順林(2013)。稅率差異、關聯交易與企業價值。會計研究，8，47-53。  延伸查詢new window
42.羅黨論、魏翥(2012)。政治關聯性與民營企業避稅行為研究--來自中國上市公司的經驗證據。南方經濟，11，29-39。  延伸查詢new window
43.蘇啟林、朱文(2003)。上市公司家族控制與企業價值。經濟研究，8，36-45。  延伸查詢new window
44.Chen, L.、Lin, W.(2007)。Corporate governance and fraud: Evidence from China。Corporate Ownership & Control，4(3)，139-145。  new window
45.DeChow, P. M.、Sloan, R. G.、Sweeney, A. P.(1996)。Cause and consequence of earnings manipulation: An analysis of firm subject to enforcement actions be the SEC。Contemporary Accounting Research，13(1)，1-36。  new window
46.Desai, M. A.、Hines, J. R. Jr.(2002)。Expectations and expatriations: Tracing the causes and consequences of corporate inversions。National Tax Journal，55(3)，409-441。  new window
47.Jennings, R.、Simko, P. J.、Thompson, R. B.(1996)。Does LIFO inventory accounting improve the income statement at the expense of the balance sheet?。Journal of Accounting Research，34(1)，85-109。  new window
48.Pincus, M.(1997)。Stock price effects of the allowance of LIFO for tax purposes。Journal of Accounting and Economics，23(3)，283-308。  new window
49.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics，26(2)，301-325。  new window
50.Matsumoto, Dawn A.(2002)。Management's Incentives to Avoid Negative Earnings Surprises。The Accounting Review，77(3)，483-514。  new window
51.Xie, Biao、Davidson, Wallace N. III、DaDalt, Peter J.(2003)。Earnings Management and Corporate Governance: The Role of the Board and the Audit Committee。Journal of Corporate Finance，9(3)，295-316。  new window
52.白重恩、劉俏、陸洲、宋敏、張俊喜(2005)。中國上市公司治理結構的實證研究。經濟研究，2005(2)，81-91。  延伸查詢new window
53.Morck, Randall、Shleifer, Andrei、Vishny, Robert W.(1990)。Do Managerial Objectives Drive Bad Acquisitions?。Journal of Finance，45(1)，31-48。  new window
54.夏立軍、方軼強(2005)。政府控制、治理環境與公司價值：來自中國證券市場的經驗證據。經濟研究，2005(5)，40-51。  延伸查詢new window
55.Gompers, Paul A.、Ishii, Joy L.、Metrick, Andrew(2003)。Corporate Governance and Equity Prices。The Quarterly Journal of Economics，118(1)，107-156。  new window
56.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(2002)。Investor protection and corporate valuation。The Journal of Finance，57(3)，1147-1170。  new window
57.Modigliani, Franco、Miller, Merton H.(1958)。The Cost of Capital, Corporation Finance and the Theory of Investment。American Economic Review，48(3)，261-297。  new window
58.Modigliani, Franco、Miller, Merton H.(1963)。Corporate Income Taxes and the Cost of Capital: A Correction。The American Economic Review，53(3)，433-443。  new window
59.Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics，50(2/3)，127-178。  new window
60.林嬌能、許彩蓮(20111100)。家族企業與租稅規劃之關聯性。會計學報，4(1)，23-49。new window  延伸查詢new window
61.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
62.Desai, Mihir A.、Dharmapala, Dhammika(2009)。Corporate tax avoidance and firm value。The Review of Economics and Statistics，91(3)，537-546。  new window
63.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
64.Wilson, Ryan J.(2009)。An examination of corporate tax shelter participants。The Accounting Review，84(3)，969-999。  new window
65.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics，3(4)，305-360。  new window
66.黃美祝(20100100)。財稅差異金額大小對國稅局選案查核之影響。會計評論，50，23-55。new window  延伸查詢new window
67.Badertscher, B. A.、Phillips, J. D.、Pincus, M.、Rego, S. O.(2009)。Earnings management strategies and the trade-off between tax benefits and detection risk: to conform or not to conform?。The Accounting Review，84(1)，63-97。  new window
68.Cloyd, C. Bryan、Pratt, Jamie、Stock, Toby(1996)。The use of financial accounting choice to support aggressive tax positions: Public and private firms。Journal of Accounting Research，34(1)，23-43。  new window
69.Hanlon, Michelle、Slemrod, Joel(2009)。What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News about Tax Shelter Involvement。Journal of Public Economics，93(1/2)，126-141。  new window
70.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
71.Schadewald, M. S.(2005)。Deducting related-party interest and intangible expenses。The Tax Advisor，36(5)，286-295。  new window
會議論文
1.陳旭東、王雪(2011)。稅收規避提高了公司價值嗎？--基於中國上市公司的實證研究。中國會計學會2011年學術年會。  延伸查詢new window
2.陳冬、唐建新(2012)。避稅尋租、稅率敏感度與企業價值。中國會計學會2012年學術年會。  延伸查詢new window
研究報告
1.Rajgopal, Shivaram、Venkatachalam, Mohan、Jiambalvo, James J.(1999)。Is institutional ownership associated with earnings management and the extent to which stock prices reflect future earnings?。Seattle：University of Washington。  new window
2.Sartori, N.(2009)。Effects of strategic tax behaviors on corporate governance。University of Michigan School of Law。  new window
3.Simone, L. D.、Stomberg, B.(2012)。Do investors differentially value tax avoidance of income mobile firms?。  new window
4.Slemrod, J.(2004)。The economics of corporate selfishness。  new window
5.Tian, L.(2001)。Government shareholding and the value of China's modem firms。Institute of Finance and Accounting at the London Business School。  new window
學位論文
1.張齡云(2010)。公司治理機制對企業財稅差異之影響(碩士論文)。輔仁大學。  延伸查詢new window
2.陳典陞(2013)。租稅規避與公司價值--以台灣上市櫃公司為例(碩士論文)。國立政治大學。  延伸查詢new window
3.黃煒婷(2010)。財務危機、會計穩健性與公司治理--來自中國之實證(碩士論文)。輔仁大學。  延伸查詢new window
4.蔡秉宏(2015)。政策變革對企業避稅與公司價值之影響--以中國股權分置改革與稅制變革為例(碩士論文)。輔仁大學。  延伸查詢new window
圖書
1.Blair, Margaret M.(1995)。Ownership and Control: Rethinking Corporate Governance for the Twenty-First Century。Brookings Institution Press。  new window
2.葉銀華、李存修、柯承恩(20020000)。公司治理與評等系統。臺北：商智文化。new window  延伸查詢new window
3.Scholes, M. S.、Wolfson, M. A.、Erickson, M. M.、Maydew, E. L.、Shevlin, T. J.(2005)。Taxes and Business Strategy: A Planning Approach。Upper Saddle River, NJ：Pearson Prentice Hall。  new window
圖書論文
1.Desai, M. A.(2003)。The divergence between book income and tax income。Tax Policy and the Economy。Cambridge, MA：MIT Press。  new window
2.Desai, M. A.、Dharmapala, D.(2008)。Tax and corporate governance: An economic approach。Tax and Corporate Governance. MPI Studies on Intellectual Property, Competition and Tax Law。Springer-Verlag。  new window
 
 
 
 
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