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題名：董監事責任保險對企業避稅決策之影響
書刊名：經濟論文
作者：李建然／湯麗芬 引用關係
作者(外文)：Lee, Jan-zan／Tang, Li-fen
出版日期：2019
卷期：47:3
頁次：頁485-524
主題關鍵詞：董監事暨重要職員責任保險；董監事暨重要職員責任保險金額；超額投保金額；避稅；財稅差異；Directors' and officers' liability insurance；D&O insurance coverage；Abnormal D&O insurance coverage；Tax avoidance；Book-tax difference
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(10) 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:9
  • 共同引用共同引用:60
  • 點閱點閱:5
期刊論文
1.陳彩稚、龐嘉慧(20080600)。董監事暨重要職員責任保險之需求因素分析。臺大管理論叢，18(2)，171-195。new window  延伸查詢new window
2.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
3.Shackelford, Douglas A.、Shevlin, Terry(2001)。Empirical tax research in accounting。Journal of Accounting and Economics，31(1-3)，321-387。  new window
4.陳彩稚、張瑞益(20110700)。Corporate Governance: Directors' Liability and Board Structure。管理評論，30(3)，1-23。new window  延伸查詢new window
5.Bhagat, Sanjai、Brickley, James A.、Coles, Jeffrey L.(1987)。Managerial indemnification and liability insurance: The effect on shareholder wealth。The Journal of Risk and Insurance，54(4)，721-736。  new window
6.湯麗芬、廖秀梅、李建然(20140900)。董監事暨重要職員責任保險對管理階層盈餘管理行為之影響。經濟論文，42(3)，331-368。new window  延伸查詢new window
7.Kim, Jeong-Bon、Simunic, Dan A.、Stein, Michael T.、Yi, Cheong H.(2011)。Voluntary Audits and the Cost of Debt Capital for Privately Held Firms: Korean Evidence。Contemporary Accounting Research，28(2)，585-615。  new window
8.Mills, Lillian F.(1998)。Book-Tax Differences and Internal Revenue Service Adjustments。Journal of Accounting Research，36(2)，343-356。  new window
9.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
10.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
11.Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2008)。Long-run corporate tax avoidance。The Accounting Review，83(1)，61-82。  new window
12.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
13.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
14.Shevlin, T. J.(2002)。Commentary: Corporate tax shelters and book-tax differences。Tax Law Review，55(3)，427-443。  new window
15.李建然、林秀鳳(20130100)。大型會計師事務所之審計品質真的比非大型會計師事務所好嗎？從抑制盈餘管理的角度探討--控制自我選擇偏誤的重要性。中華會計學刊，9(1)，77-110。new window  延伸查詢new window
16.Forker, John J.(1992)。Corporate Governance and Disclosure Quality。Accounting and Business Research，22(86)，111-124。  new window
17.Lin, C.、Officer, M. S.、Wang, R.、Zou, Hong(2013)。Directors' and officers' liability insurance and loan spreads。Journal of Financial Economics，110(1)，37-60。  new window
18.Zou, Hong、Wong, Sonia、Shum, Clement、Xiong, Jun、Yan, Jun(2008)。Controlling-Minority Shareholder Incentive Conflicts and Directors' and Officers' Liability Insurance: Evidence from China。Journal of Banking & Finance，32(12)，2636-2645。  new window
19.Chen, Tsai-Jyh、Li, Shu-Hsing(2010)。Directors' and officers' insurance, corporate governance and firm performance。International Journal of Disclosure and Governance，7(3)，244-261。  new window
20.O'Sullivan, Noel(2002)。The Demand for Directors' and Officers' Insurance by Large UK Companies。European Management Journal，20(5)，574-583。  new window
21.Beekes, Wendy、Pope, Peter F.、Young, Steven(2004)。The Link between Earnings Timeliness, Earnings Conservatism and Board Composition: Evidence from the UK。Corporate Governance: An International Review，12(1)，47-59。  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.Gutiérrez, María(2003)。An Economic Analysis of Corporate Directors' Fiduciary Duties。The RAND Journal of Economics，34(3)，516-535。  new window
24.Lennox, C.、Lisowsky, P.、Pittman, J.(2013)。Tax aggressiveness & accounting fraud。Journal of Accounting Research，51(4)，739-778。  new window
25.Lanis, R.、Richardson, G.(2011)。The effect of board of director composition on corporate tax aggressiveness。Journal of Accounting & Public Policy，30(1)，50-70。  new window
26.Rego, Sonja O.、Wilson, Ryan(2012)。Equity risk incentives and corporate tax aggressiveness。Journal of Accounting Research，50(3)，775-810。  new window
27.Cao, Z.、Narayanamoorthy, G. S.(2014)。Accounting and litigation risk: evidence from directors' and officers' insurance pricing。Review of Accounting Studies，19(1)，1-42。  new window
28.García Lara, Juan Manuel、García Osma, Beatriz、Penalva, Fernando(2009)。Accounting conservatism and corporate governance。Review of Accounting Studies，14(1)，161-201。  new window
29.Baker, T.、Griffith, S. J.(2007)。The missing monitor in corporate governance: the D&O liability insurer。Georgetown Law Journal，95，1795-1842。  new window
30.Mayers, David、Smith, Clifford W. Jr.(1990)。On the corporate demand for insurance: Evidence from the reinsurance market。The Journal of Business，63(1)，19-40。  new window
31.Robinson, J.、Sikes, S. A.、Weaver, C. D.(2010)。The impact of evaluating the tax department as a profit center on effective tax rates。The Accounting Review，85(3)，1035-1064。  new window
32.廖秀梅、湯麗芬、李建然(20160700)。董監事暨重要職員責任保險與盈餘穩健性。會計評論，63，109-150。new window  延伸查詢new window
33.Priest, George L.(1987)。The current insurance crisis and modern tort law。The Yale Law Journal，96(7)，1521-1590。  new window
34.許文馨、林玟君(2013)。董監事責任險、債務契約與盈餘保守性。臺大管理論叢，24(1)，1-42。  延伸查詢new window
35.Badertscher, B. A.、Katz, S. P.、Rego, S. O.(2013)。The separation of ownership and control and corporate tax avoidance。Journal of Accounting and Economics，56(2/3)，228-250。  new window
36.Desai, Mihir A.、Dharmapala, Dhammika(2006)。Corporate tax avoidance and high-powered incentives。Journal of Financial Economics，79(1)，145-179。  new window
37.Omer, Thomas C.、Molloy, Karen H.、Ziebart, David A.(1993)。An Investigation of the Firm Size-Effective Tax Rate Relation in the 1980s。Journal of Accounting, Auditing & Finance，8(2)，167-182。  new window
38.陳家偉、王凱立、吳安琪、吳振宇(20150100)。董事責任險於股權結構廣度及企業價值之研究。管理評論，34(1)，23-45。new window  延伸查詢new window
39.湯麗芬、廖秀梅、李建然(20151200)。董監事暨重要職員責任保險與財務報表重編之關聯性。經濟論文叢刊，43(4)，549-588。new window  延伸查詢new window
40.廖秀梅、湯麗芬、李建然(20171200)。董監事暨重要職員責任保險對企業信用評等之影響。臺大管理論叢，27(4)，75-104。new window  延伸查詢new window
41.Armstrong, C.、Blouin, J.、Larcker, D. F.(2012)。The Incentive for Tax Planning。Journal of Accounting and Economics，53(1)，391-411。  new window
42.Adhikari, A.、Derashid, C.、Zhang, H.(2006)。Political Policy, Political Connections, and Effective Tax Rates: Longitudinal Evidence from Malaysia。Journal of Accounting and Public Policy，25(5)，574-595。  new window
43.Chalmers, John M. R.、Dann, Larry Y.、Harford, Jarrad(2002)。Managerial Opportunism? Evidence from Directors' and Officers' Insurance Purchase。The Journal of Finance，57(2)，609-636。  new window
44.Chen, S.、Chen, X.、Cheng, Q.、Shevlin, T.(2010)。Are Family Firms More Tax Aggressiveness than Non-Family Firms?。Journal of Financial Economics，95(1)，41-61。  new window
45.Daniels, R. J.、Hutton, S.(1993)。The Capricious Cushion: The Implications of the Di-rectors and Insurance Liability Crisis on Canadian Corporate Governance。Canadian Business Law Journal，22，182-230。  new window
46.Graham, J. R.、Hanlon, M.、Shevlin, T.、Shroff, N.(2014)。Incentives for Tax Planning and Avoidance: Evidence from the Field。The Accounting Review，89(3)，991-1023。  new window
47.Kim, I. Y.(2015)。Directors' and Officers' Insurance and Opportunism in Accounting Choice。Accounting & Taxation，7(1)，51-65。  new window
48.Weng, T.-C.、Tseng, C.-H.、Chen, C.-H.、Hsu, Y.-S.(2014)。Equity-Based Executive Compensation, Managerial Legal Liability Coverage and Earnings Management。Journal of Applied Finance and Banking，4(3)，167-193。  new window
49.Zeng, T.(2010)。Ownership Concentration, State Ownership and Effective Tax Rates: Evidence from China's Listed Firms。Accounting Perspectives，9(4)，271-289。  new window
50.Zeng, T.(2011)。Institutional Environment, Inside Ownership and Effective Tax Rate。Nankai Business Review International，2(4)，348-357。  new window
51.Zeng, T.(2017)。Directors' and Officers' Liability Insurance and Aggressive Tax Reporting Activities: Evidence from Canada。Accounting Perspectives，16(4)，241-448。  new window
52.Brook, Y.、Rao, R. K. S.(1994)。Shareholder wealth effects of directors' liability limitation provisions。Journal of Financial and Quantitative Analysis，29(3)，481-497。  new window
53.Chung, Hyeesoo H.、Wynn, Jinyoung P.(2008)。Managerial legal liability coverage and earnings conservatism。Journal of Accounting and Economics，46(1)，135-153。  new window
54.Core, John E.(1997)。On the corporate demand for directors' and officers' insurance。Journal of Risk and Insurance，64(1)，63-87。  new window
55.Holderness, Clifford G.(1990)。Liability insurers as corporate monitors。International Review of Law and Economics，10(2)，115-129。  new window
56.Wynn, Jinyoung Park(2008)。Legal liability coverage and voluntary disclosure。The Accounting Review，83(6)，1639-1669。  new window
57.Core, John E.(2000)。The directors' and officers' insurance premium: An outside assessment of the quality of corporate governance。Journal of Law, Economics, and Organization，16(2)，449-477。  new window
58.廖秀梅、湯麗芬、李建然(20151200)。The Effect of Directors' and Officers' Liability Insurance on Stock Investors' Perceptions of Earning Quality。交大管理學報，35(2)，113-148。new window  new window
59.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society，47(1)，153-162。  new window
60.Lennox, Clive S.、Francis, Jere R.、Wang, Zitian(2012)。Selection models in accounting research。The Accounting Review，87(2)，589-616。  new window
61.Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics，50(2/3)，127-178。  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.Lawrence, Alastair、Minutti-Meza, Miguel、Zhang, Ping(2011)。Can Big 4 versus Non-Big 4 differences in audit-quality proxies be attributed to client characteristics?。The Accounting Review，86(1)，259-286。  new window
64.Wilson, Ryan J.(2009)。An examination of corporate tax shelter participants。The Accounting Review，84(3)，969-999。  new window
65.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
66.Porcano, Thomas M.(1986)。Corporate Tax Rates: Progressive, Proportional, or Regressive。The Journal of the American Taxation Association，7(2)，17-31。  new window
67.Zimmerman, Jerold L.(1983)。Taxes and firm size。Journal of Accounting and Economics，5，119-149。  new window
68.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
69.Stickney, Clyde P.、McGee, Victor E.(1982)。Effective corporate tax rates: The effect of size, capital intensity, leverage, and other factors。Journal of Accounting and Public Policy，1(2)，125-152。  new window
研究報告
1.Desai, M. A.、Dyck, A.、Zingales, L.(2007)。Theft and Taxation。National Bureau of Economic Research。  new window
2.Badertscher, B.、Katz, S. P.、Rego, S. O.(2009)。Does private equity ownership affect tax reporting aggressiveness?。The Accounting & Management unit at Harvard Business School。  new window
3.Bauer, A.(2011)。Internal Control Quality as an Explanatory Factor of Tax Avoidance。University of Waterloo。  new window
4.Boubakri, N.、Boyer, M.、Challeb, N.(2008)。Management Opportunism in Accounting Choice: Evidence from Directors' and Officers' Liability Insurance Purchases。HEC Montreal。  new window
5.Donley, S.、Kent, N.(2008)。Directors and Officers Liability in Canada: A Review of Exposures and Coverages Available under D&O Policies。Clark Wilson LLP。  new window
6.Egri, C.、Gordon, I.、Shapiro, D.(2006)。Director and Officer Liability Insurance: Analysis of Survey Results。CIBC Centre for Corporate Governance and Risk Management。  new window
7.Kang, C.(2011)。Directors' and Officers' Insurance: Ordinary Corporate Expense or Valuable Signaling Device?。Department of Economics, Stanford University。  new window
圖書
1.Hampel, Ronald(1998)。Committee on Corporate Governance。London：Gee and Co. Ltd.。  new window
2.Scholes, M. S.、Wolfson, M. A.、Erickson, M. M.、Maydew, E. L.、Shevlin, T. J.(2009)。Taxes and Business Strategy: A Planning Approach。Upper Saddle River, NJ：Pearson Prentice Hall。  new window
3.Maddala, G. S.(1983)。Limited-dependent and qualitative variables in econometrics。New York：Cambridge University Press。  new window
4.Greene, William H.(2003)。Econometric Analysis。Prentice-Hall, Inc.。  new window
 
 
 
 
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