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題名：董事連結與企業避稅程度之關聯性
書刊名：臺大管理論叢
作者：黃美祝
作者(外文)：Huang, Mei-juh
出版日期：2019
卷期：29:2
頁次：頁201-231
主題關鍵詞：董事連結；企業避稅；Board interlocks；Tax avoidance
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(6) 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:6
  • 共同引用共同引用:76
  • 點閱點閱:10
期刊論文
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2.陳慧玲、張瑀珊、顏信輝(20120600)。會計師查核報告簽章方式之探討：司法與證券監理人員之看法。會計審計論叢，2(1)，1-30。new window  延伸查詢new window
3.Bazerman, Max H.、Schoorman, F. David(1983)。A Limited Rationality Model of Interlocking Directorates。The Academy of Management Review，8(2)，206-217。  new window
4.Mills, Lillian F.(1998)。Book-Tax Differences and Internal Revenue Service Adjustments。Journal of Accounting Research，36(2)，343-356。  new window
5.Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2010)。The effects of executives on corporate tax avoidance。The Accounting Review，85(4)，1163-1189。  new window
6.李建然、陳信吉、湯麗芬(20131100)。客戶重要性與審計品質--從簽證會計師角度分析。當代會計，14(2)，147-174。new window  延伸查詢new window
7.Conover, T. L.、Nichols, N. B.(2000)。A further examination of income shifting through transfer pricing considering firm size and/or distress。The International Journal of Accounting，35(2)，189-211。  new window
8.Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2008)。Long-run corporate tax avoidance。The Accounting Review，83(1)，61-82。  new window
9.Graham, John R.、Tucker, Alan L.(2006)。Tax shelters and corporate debt policy。Journal of Financial Economics，81(3)，563-594。  new window
10.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
11.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
12.Lisowsky, Petro(2010)。Seeking shelter: Empirically modeling tax shelters using financial statement information。The Accounting Review，85(5)，1693-1720。  new window
13.Mills, L. F.、Newberry, K. J.、Trautman, W. B.(2002)。Trends in book-tax income and balance sheet differences。Tax Notes，96(8)，1109-1124。  new window
14.Olibe, K. O.、Rezaee, Z.(2008)。Income shifting and corporate taxation: The role of cross-border intrafirm transfers。Review of Accounting and Finance，7(1)，83-101。  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.Brass, Daniel J.、Butterfield, Kenneth D.、Skaggs, Bruce C.(1998)。Relationships and unethical behavior: A social network perspective。Academy of Management Review，23(1)，14-31。  new window
17.Gulati, R.、Westphal, J. D.(1999)。Cooperative or controlling? The effects of CEO-board relations and the content of interlocks on the formation of joint ventures。Administrative Science Quarterly，44(3)，473-506。  new window
18.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
19.Weisbach, David A.(2002)。Ten truths about tax shelters。Tax Law Review，55(2)，215-253。  new window
20.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
21.Desai, M. A.、Dharmapala, D.(2006)。Corporate Tax Avoidance and High-Powered Incentives。Journal of Financial Economics，79(1)，145-179。  new window
22.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
23.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
24.Rego, Sonja O.、Wilson, Ryan(2012)。Equity risk incentives and corporate tax aggressiveness。Journal of Accounting Research，50(3)，775-810。  new window
25.Jaggi, B.、Leung, S.、Gul, F.(2009)。Family control, board independence and earnings management: evidence based on Hong Kong firms。Journal of Accounting and Public Policy，28(4)，281-300。  new window
26.Rindfleisch, A.、Moorman, C.(2001)。The acquisition and utilization of information in new product alliances: a strength-of-ties perspective。Journal of Marketing，65(2)，1-18。  new window
27.Westphal, J. D.、Seidel, M. D. L.、Stewart, K. J.(2001)。Second-order imitation: Uncovering latent effects of board network ties。Administrative Science Quarterly，46(4)，717-747。  new window
28.魏春燕、陳磊(20160600)。Auditor Industry Expertise and Clients' Tax Avoidance: Evidence from China。臺大管理論叢，26(2)，1-36。new window  new window
29.Rego, Sonja O.(2003)。Tax-Avoidance Activities of U.S. Multinational Corporations。Contemporary Accounting Research，20(4)，805-833。  new window
30.Carpenter, Mason A.、Westphal, James D.(2001)。The strategic context of external network ties: Examining the impact of director appointments on board involvement in strategic decision making。Academy of Management Journal，44(4)，639-660。  new window
31.Desai, M. A.(2003)。The divergence between book income and tax income。Tax Policy and the Economy，17(1)，169-206。  new window
32.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
33.Strang, D.、Soule, S. A.(1998)。Diffusion in organizations and social movements: From hybrid corn to poison pills。Annual Review of Sociology，24，265-290。  new window
34.Geletkanycz, Marta A.、Hambrick, Donald C.(1997)。The external ties of top executives: Implications for strategic choice and performance。Administrative Science Quarterly，42(4)，654-681。  new window
35.黃美祝、汪瑞芝(20151200)。企業避稅對負債水準之影響。會計審計論叢，5(2)，1-32。new window  延伸查詢new window
36.Bianchi, P. A.、Falsetta, D.、Minutti-Meza, M.、Weisbrod, E.(2019)。Joint audit engagements and client tax avoidance: Evidence from the Italian statutory audit regime。The Journal of the American Taxation Association，41(1)，31-58。  new window
37.Brown, J. L.(2011)。The spread of aggressive corporate tax reporting: A detailed examination of the corporate-owned life insurance shelter。The Accounting Review，86(1)，23-57。  new window
38.Brown, J. L.、Drake, K. D.(2014)。Network ties among low-tax firms。The Accounting Review，89(2)，483-510。  new window
39.Klassen, K. J.、Lisowsky, P.、Mescall, D.(2015)。The role of auditors, non-auditors, and internal tax departments in corporate tax aggressiveness。The Accounting Review，91(1)，179-205。  new window
40.Stearns, L. B.、Mizruchi, M. S.(1986)。Broken-tie reconstitution and the functions of interorganizational interlocks: A reexamination。Administrative Science Quarterly，31(4)，522-538。  new window
41.Wang, Y.、Jin, P.、Yang, C.(2016)。Relations between the professional backgrounds of independent directors in state-owned enterprises and corporate performance。International Review of Economics & Finance，42，404-411。  new window
42.Hansen, Morten T.(1999)。The Search-Transfer Problem: The Role of Weak Ties in Sharing Knowledge across Organization Subunits。Administrative Science Quarterly，44(1)，82-111。  new window
43.Claessens, Stijn、Djankov, Simeon、Lang, Larry H. P.(2000)。The Separation of Ownership and Control in East Asian Corporations。Journal of Financial Economics，58(1/2)，81-112。  new window
44.Yeh, Yin-Hua、Lee, Tsun-Siou、Woidtke, Tracie(2001)。Family control and corporate governance: Evidence from Taiwan。International Review of Finance，2(1/2)，21-48。  new window
45.Zahra, S. A.、Pearce, J. A. II(1989)。Boards of directors and corporate financial performance: a review and integrative model。Journal of Management，15(2)，291-334。  new window
46.蔡柳卿、楊朝旭、許慧雯(20140600)。臺灣電子業家族經理人之外部董事會連結與公司創新：論控制家族代理問題之影響。臺大管理論叢，24(2)，181-212。new window  延伸查詢new window
47.Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics，50(2/3)，127-178。  new window
48.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
49.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
50.Wilson, Ryan J.(2009)。An examination of corporate tax shelter participants。The Accounting Review，84(3)，969-999。  new window
51.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
52.Zimmerman, Jerold L.(1983)。Taxes and firm size。Journal of Accounting and Economics，5，119-149。  new window
53.Haunschild, P. R.(1993)。Interorganizational Imitation: The Impact of interlocks on Corporate Acquisition Activity。Administrative Science Quarterly，38(4)，564-592。  new window
54.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
55.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
56.McGuire, S. T.、Omer, Thomas C.、Wang, Dechun(2012)。Tax avoidance: does tax-specific industry expertise make a difference?。The Accounting Review，87(3)，975-1003。  new window
57.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
圖書
1.Pennings, J. M.(1980)。Interlocking directorates。San Francisco, CA：Jossey-Bass。  new window
2.Rogers, Everett M.(1962)。Diffusion of innovations。The Free Press。  new window
 
 
 
 
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