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題名:母集團對醫院財務操控行為研究--以2010年營利事業所得稅稅率調降介入為例
書刊名:財稅研究
作者:韓幸紋 引用關係郭琨傑
出版日期:2019
卷期:48:4
頁次:頁62-86
主題關鍵詞:醫療財團法人母集團財務操控營利事業所得稅稅率調降
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(0) 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:0
  • 共同引用共同引用:122
  • 點閱點閱:7
期刊論文
1.鍾喜梅(20110300)。臺灣金融家族集團的控股鏈分析--金融控股公司的角色思考。產業與管理論壇,13(1),28-45。new window  延伸查詢new window
2.Brudney, Victor、Ferrell, Allen(2002)。Corporate charitable giving。University of Chicago Law Review,69(3),1191-1218。  new window
3.Klassen, K. J.(1997)。The impact of inside ownership concentration on the trade-off between financial and tax reporting。The Accounting Review,72(3),455-474。  new window
4.盧瑞芬、謝啟瑞(20030300)。臺灣醫院產業的市場結構與發展趨勢分析。經濟論文叢刊,31(1),107-153。new window  延伸查詢new window
5.林江亮、何永智(20091200)。資訊透明與財務操縱對非營利組織捐贈收入影響之研究。應用經濟論叢,86,139-185。new window  延伸查詢new window
6.鍾喜梅、鄭力軒、詹淑婷、林佳慧(20120900)。醫院與大學在家族企業集團股權鏈之角色:制度與資源依賴觀點的辯證。人文及社會科學集刊,24(3),399-438。new window  延伸查詢new window
7.林世銘、林宗輝、蔡彥卿(20040400)。Earnings Management in Taiwan's Imputation Tax System。中華會計學刊,4(2),127-152。new window  延伸查詢new window
8.Gordon, E. A.、Henry, E.、Palia, D.(2004)。Related party transactions and corporate governance。Advances in Financial Economics,9,1-28。  new window
9.Chung, Chi-Nien(2001)。Markets, Culture and Institutions: The Emergence of Large Business Groups in Taiwan, 1950s-1970s。Journal of Management Studies,38(5),719-745。  new window
10.Bae, Kee-Hong H.、Kang, Jun-Koo、Kim, Jin-Mo(2002)。Tunneling or value added? Evidence from mergers by Korean business groups。Journal of Finance,57,2695-2740。  new window
11.周振鋒(20130600)。公司捐贈與相關代理成本問題之研究。國立臺灣大學法學論叢,42(2),259-315。new window  延伸查詢new window
12.Khanna, Tarun、Rivkin, Jan W.(2001)。Estimating the performance effects of business groups in emerging markets。Strategic Management Journal,22(1),45-74。  new window
13.葉銀華、邱顯比、何憲章(19970400)。利益輸送代理問題和股權結構之理論與實證研究。中國財務學刊,4(4),47-73。new window  延伸查詢new window
14.Lin, K. Z.(2006)。The Impact of Tax Holidays on Earnings Management: An Empirical Study of Corporate Reporting Behavior in a Developing-Economy Framework。The International Journal of Accounting,41,163-175。  new window
15.Schipper. K.(1989)。Commentary on Earning Management。Accounting Horizons,3,91-102。  new window
16.黃佳經(19950600)。非營利醫院的存在與經營。醫院,28(3),74-76。  延伸查詢new window
17.Jones, J. J.(1991)。Earning Management During Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
18.Chung, Richard、Firth, Michael、Kim, Jeong-Bon(2002)。Institutional monitoring and opportunistic earnings management。Journal of Corporate Finance,8(1),29-48。  new window
19.Coppens, L.、Peek, E.(2005)。An analysis of earnings management by European private firms。Journal of International Accounting, Auditing and Taxation,14(1),1-17。  new window
20.Leone, A. J.、Van Horn, R. L.(2005)。How do nonprofit hospitals manage earnings?。Journal of Health Economics,24(4),815-837。  new window
21.王媛慧、徐偉初、周麗芳(20050900)。我國財團法人醫院經營績效之研究。龍華科技大學學報,19,133-153。  延伸查詢new window
22.Yetman, R. J.(2001)。Tax-motivated Expense Allocations by Nonprofit Organizations。The Accounting Review,76(3),297-311。  new window
23.許崇源、林宛瑩、游智媛、塗盈媜(20040700)。複雜交叉控股型態(3)--和信集團。貨幣觀測與信用評等,48,84-117。  延伸查詢new window
24.林江亮、謝韻茹(2015)。影響醫療財團法人財務操縱因素之探討。商經論叢,6(2),1-14。  延伸查詢new window
25.Ballantine, L.、Forker, J.、Greenwood, M. J.(2007)。Earnings management in English NHS Hospital Trusts。Financial Accountability and Management,23,421-440。  new window
26.Keating, E. K.、Parsons, L. M.、Roberts, A. A.(2008)。Misreporting Fundraising: How Do Nonprofit Organizations Account for Telemarketing Campaigns?。The Accounting Review,83(2),417-446。  new window
27.Pandya, S. P.(2013)。Beneficiaries of Social Initiatives of Indie Faith-Based Organizations Profiles, Service Experiences, and Implications。SAGE OPEN,3,1-13。  new window
28.譚慧芳(20110900)。Earnings Management in Non-Profit Hospitals--Evidence from Taiwan。International Journal of Electronic Business Management,9(3),243-257。  new window
29.Trussel, J.(2003)。Assessing potential accounting manipulation: The financial characteristics of charitable organizations with higher than excepted program-spending ratios。Nonprofit and Voluntary Sector Quarterly,32,616-634。  new window
30.Watts, Ross L.、Zimmerman, Jerold L.(1978)。Towards a positive theory of the determination of accounting standards。The Accounting Review,53(1),112-134。  new window
31.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
32.Healy, Paul M.、Wahlen, James M.(1999)。A review of the earnings management literature and its implications for standard setting。Accounting Horizons,13(4),365-383。  new window
33.Kim, Jeong-Bon、Yi, Cheong H.(2006)。Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea。Contemporary Accounting Research,23(2),427-464。  new window
34.Godfrey, Paul C.(2005)。The relationship between corporate philanthropy and shareholder wealth: A risk management perspective。The Academy of Management Review,30(4),777-798。  new window
35.Becker, Connie L.、DeFond, Mark L.、Jiambalvo, James、Subramanyam, K. R.(1998)。The Effect of Audit Quality on Earnings Management。Contemporary Accounting Research,15(1),1-24。  new window
36.黃德舜、李怡潁、劉振家(20091200)。績效、審計品質與盈餘管理之關係--以財團法人醫院為例。非營利組織管理學刊,7,69-85。  延伸查詢new window
37.Healy, P. M.(1985)。The Effect of Bonus Schemes on Accounting Decision。Journal of Accounting and Economics,7(1-3),85-107。  new window
研究報告
1.江明修(1997)。非營利組織公共服務功能之研究。  延伸查詢new window
2.柯承恩(1999)。家族控股、集團企業與盈餘管理之研究 (計畫編號:NSC88-2416-H-002-012)。  延伸查詢new window
學位論文
1.黃湘綺(1995)。家族企業與盈餘操縱現象的關聯性研究(碩士論文)。國立中正大學。  延伸查詢new window
2.吳姿璉(2000)。論股份有限公司經營者與公司間利益衝突交易--以關係人交易為核心(碩士論文)。國立政治大學。  延伸查詢new window
3.蔡怡屏(2005)。關係人交易與盈餘管理的關聯性--以國內上市公司為例(碩士論文)。國立成功大學。  延伸查詢new window
4.黃淑琳(2005)。家族控制型態公司與盈餘管理關聯性之研究(碩士論文)。輔仁大學。  延伸查詢new window
圖書
1.Salamon, Lester M.(1992)。America's nonprofit sector: A primer。New York:Foundation Center。  new window
2.財團法人喜瑪拉雅研究發展基金會(1997)。基金會在台灣。台北:中華徵信所企業公司。  延伸查詢new window
3.Davidson, S.、Stickney, C.、Weil, R.(1987)。Accounting: The language of business。Thomas Horton and Daughter。  new window
4.王順民(1999)。當代台灣地區宗教類非營利組織的轉型與發展。臺北:洪業文化。new window  延伸查詢new window
5.江明修、陳定明(1999)。非營利組織之研究。臺北:智勝文化。  延伸查詢new window
6.張軍(2015)。社會保障制度的福利文化解析--基於歷史和比較的視角。臺北:元華文創。  延伸查詢new window
7.Margolin, Judith B.(1991)。Foundation Fundamentals: A Guide for Grantseekers。New York:Foundation Center。  new window
其他
1.許士軍(1987)。台灣地區集團企業與經濟發展座談會記錄,臺北:中華徵信所。  延伸查詢new window
2.龔文華(2009)。台灣醫院發展之經驗--財團法人,http://newtaiwanese.org.tw/news/news.php?Sn=311。  延伸查詢new window
 
 
 
 
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