期刊論文| 1. | Blumentritt, T. P.、Keyt, A. D.、Astrachan, J. H.(2007)。Creating an Environment for Successful Nonfamily CEOs: An Exploratory Study of Good Principals。Family Business Review，20(4)，321-335。   |
| 2. | McConaughy, D. L.(2000)。Family CEOs vs. nonfamily CEOs in the family-controlled firm: An examination of the level and sensitivity of pay to performance。Family Business Review，13(2)，121-131。 |
| 3. | 湯麗芬(20101200)。家族企業特質與盈餘品質之關聯性。當代會計，11(專刊)，371-410。 延伸查詢 |
| 4. | Alicke, Mark D.(1985)。Global Self-Evaluation As Determined by the Desirability and Controllability of Trait Adjectives。Journal of Personality and Social Psychology，49(6)，1621-1630。 |
| 5. | Desai, Mihir A.、Dyck, Alexander、Zingales, Luigi(2007)。Theft and taxes。Journal of Financial Economics，84(3)，591-623。 |
| 6. | Schrand, Catherine M.、Zechman, Sarah L. C.(2012)。Executive Overconfidence and the Slippery Slope to Financial Misreporting。Journal of Accounting and Economics，53(1/2)，311-329。 |
| 7. | Casson, Mark(1999)。The Economics of the Family Firm。Scandinavian Economic History Review，47(1)，10-23。 |
| 8. | Goel, Anand M.、Thakor, Anjan V.(2008)。Overconfidence, CEO selection, and corporate governance。The Journal of Finance，63(6)，2737-2784。 |
| 9. | Mills, Lillian F.(1998)。Book-Tax Differences and Internal Revenue Service Adjustments。Journal of Accounting Research，36(2)，343-356。 |
| 10. | Chrisman, J. J.、Chua, J. H.、Litz, R. A.(2004)。Comparing the agency costs of family and non-family firms: Conceptual issues and exploratory evidence。Entrepreneurship Theory and Practice，28(4)，335-354。 |
| 11. | Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2010)。The effects of executives on corporate tax avoidance。The Accounting Review，85(4)，1163-1189。 |
| 12. | Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2008)。Long-run corporate tax avoidance。The Accounting Review，83(1)，61-82。 |
| 13. | Graham, John R.、Tucker, Alan L.(2006)。Tax shelters and corporate debt policy。Journal of Financial Economics，81(3)，563-594。 |
| 14. | 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。 |
| 15. | Ben-David, Itzhak、Graham, John Roderick、Harvey, Campbell Russell(2013)。Managerial Miscalibration。The Quarterly Journal of Economics，128(4)，1547-1584。 |
| 16. | Karra, Neri、Tracey, Paul、Phillips, Nelson(2006)。Altruism and agency in the family firm: Exploring the role of family, kinship, and ethnicity。Entrepreneurship Theory and Practice，30(6)，861-877。 |
| 17. | Phillips, John D.(2003)。Corporate tax planning effectiveness: The role of compensation-based incentives。The Accounting Review，78(3)，847-874。 |
| 18. | Moore, D. A.、Healy, P. J.(2008)。The Trouble with Overconfidence。Psychological Review，115(2)，502-517。 |
| 19. | Cubbin, John、Leech, Dennis(1983)。The Effect of Shareholding Dispersion on the Degree of Control in British Companies: Theory and Measurement。The Economic Journal，93(370)，351-369。 |
| 20. | Svenson, Ola(1981)。Are we all less risky and more skillful than our fellow drivers?。Acta Psychologica，47(2)，143-148。 |
| 21. | 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。 |
| 22. | Weinstein, Neil D.(1980)。Unrealistic optimism about future life events。Journal of Personality and Social Psychology，39(5)，806-820。 |
| 23. | Lisowsky, Petro、Robinson, Leslie A.、Schmidt, Andrew P.(2013)。Do publicly disclosed tax reserves tell us about privately disclosed tax shelter activity?。Journal of Accounting Research，51(3)，583-629。 |
| 24. | Robinson, John R.、Sikes, Stephanie A.、Weaver, Connie D.(2010)。Performance measurement of corporate tax departments。The Accounting Review，85(3)，1035-1064。 |
| 25. | 洪榮華、王文聖、李易政、陳香如、張瑋珊(20130600)。經理人過度自信對企業發生財務危機之影響：以家族企業特性為調節效果。臺大管理論叢，23(2)，65-96。 延伸查詢 |
| 26. | Lin, Yueh-Hsiang、Hu, Shing-Yang、Chen, Ming-Shen(2005)。Managerial Optimism and Corporate Investment: Some Empirical Evidence From Taiwan。Pacific-Basin Finance Journal，13(5)，523-546。 |
| 27. | Taylor, Shelley E.、Brown, Jonathon D.(1988)。Illusion and Well-Being: A Social Psychological Perspective on Mental Health。Psychological Bulletin，103(2)，193-210。 |
| 28. | Malmendier, Ulrike、Tate, Geoffrey、Yan, Jon(2011)。Overconfidence and early-life experiences: the effect of managerial traits on corporate financial policies。Journal of Finance，66(5)，1687-1733。 |
| 29. | Hirshleifer, David A.、Low, Angie、Teoh, Siew Hong(2012)。Are overconfident CEOs better innovators?。Journal of Finance，67(4)，1457-1498。 |
| 30. | Russo, J. E.、Schoemaker, P. J. H.(1992)。Managing Overconfidence。Sloan Management Review，33(2)，7-17。 |
| 31. | Armstrong, Chris S.、Blouin, Jennifer L.、Larcker, David F.(2012)。The incentives for tax planning。Journal of Accounting and Economics，53(1/2)，391-411。 |
| 32. | Rego, Sonja O.(2003)。Tax-Avoidance Activities of U.S. Multinational Corporations。Contemporary Accounting Research，20(4)，805-833。 |
| 33. | Chyz, J. A.(2013)。Personally tax aggressive executives and corporate tax sheltering。Journal of Accounting and Economics，56(2/3)，311-328。 |
| 34. | Hribar, Paul、Yang, Holly(2016)。CEO overconfidence and management forecasting。Contemporary Accounting Research，33(1)，204-227。 |
| 35. | Camerer, Colin、Lovallo, Dan(1999)。Overconfidence and Excess Entry: An Experimental Approach。The American Economic Review，89(1)，306-318。 |
| 36. | Roll, Richard(1986)。The Hubris Hypothesis of Corporate Takeovers。Journal of Business，59(2 Part 1)，197-216。 |
| 37. | Desai, M. A.、Dharmapala, D.(2009)。Earnings management, corporate tax shelters, and book-tax alignment。National Tax Journal，62(1)，169-186。 |
| 38. | Gaertner, Fabio B.(2014)。CEO after-tax compensation incentives and corporate tax avoidance。Contemporary Accounting Research，31(4)，1077-1102。 |
| 39. | Desai, Mihir A.、Dharmapala, Dhammika(2006)。Corporate tax avoidance and high-powered incentives。Journal of Financial Economics，79(1)，145-179。 |
| 40. | Morck, Randall、Shleifer, Andrei、Vishny, Robert W.(1988)。Management Ownership and Market Valuation: An Empirical Analysis。Journal of Financial Economics，20(1/2)，293-315。 |
| 41. | 林嬋娟、張哲嘉(20090100)。董監事異常變動、家族企業與企業舞弊之關聯性。會計評論，48，1-33。 延伸查詢 |
| 42. | Malmendier, Ulrike、Tate, Geoffrey A.(2005)。CEO Overconfidence and Corporate Investment。The Journal of Finance，60(6)，2661-2700。 |
| 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。 |
| 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。 |
| 45. | Heaton, James Brian(2002)。Managerial optimism and corporate finance。Financial Management，31(2)，33-45。 |
| 46. | Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。 |
| 47. | La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance，54(2)，471-517。 |
| 48. | Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。 |
| 49. | Chyz, J. A.、Gaertner, F. B.、Kausar, A.、Watson, L.(2019)。Overconfidence and corporate tax policy。Review of Accounting Studies，24(3)，1114-1145。 |
| 50. | Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies，22(1)，435-480。 |
| 51. | Anderson, Ronald C.、Reeb, David M.(2003)。Founding-family ownership and firm performance: Evidence from the S&P 500。The Journal of Finance，58(3)，1301-1328。 |
| 52. | Chua, Jess H.、Chrisman, James J.、Sharma, Pramodita(1999)。Defining the family business by behavior。Entrepreneurship Theory and Practice，23(4)，19-40。 |
| 53. | Barber, Brad M.、Odean, Terrance(2001)。Boys Will Be Boys: Gender, Overconfidence, and Common Stock Investment。The Quarterly Journal of Economics，116(1)，261-292。 |
| 54. | Malmendier, Ulrike、Tate, Geoffrey A.(2008)。Who Makes Acquisitions? CEO Overconfidence and The Market's Reaction。Journal of Financial Economics，89(1)，20-43。 |
| 55. | Villalonga, Belen、Amit, Raphael(2006)。How do family ownership, control and management affect firm value?。Journal of Financial Economics，80(2)，385-417。 |
| 56. | Anderson, Ronald C.、Bizjak, John M.(2003)。An empirical examination of the role of the CEO and the compensation committee in structuring executive pay。Journal of Banking and Finance，27(7)，1323-1348。 |
| 57. | 葉銀華(19990500)。家族控股集團、核心企業與報酬互動之研究--臺灣與香港證券市場之比較。管理評論，18(2)，59-86。 延伸查詢 |
| 58. | Anderson, Ronald C.、Mansi, Sattar A.、Reeb, David M.(2003)。Founding Family Ownership and the Agency Cost of Debt。Journal of Financial Economics，68(2)，263-285。 |
| 59. | Fama, Eugene F.、Jensen, Michael C.(1983)。Agency Problems and Residual Claims。The Journal of Law and Economics，26(2)，327-349。 |
| 60. | Gómez-Mejía, Luis R.、Nuñez-Nickel, Manuel、Gutierrez, Isabel(2001)。The Role of Family Ties in Agency Contracts。Academy of Management Journal，44(1)，81-95。 |
| 61. | Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance，52(2)，737-783。 |
| 62. | Watts, Ross L.、Zimmerman, Jerold L.(1990)。Positive accounting theory: A ten year perspective。The Accounting Review，65(1)，131-156。 |
| 63. | Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics，50(2/3)，127-178。 |
| 64. | 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。 延伸查詢 |
| 65. | 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。 |
| 66. | Desai, Mihir A.、Dharmapala, Dhammika(2009)。Corporate tax avoidance and firm value。The Review of Economics and Statistics，91(3)，537-546。 |
| 67. | 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。 |
| 68. | Wilson, Ryan J.(2009)。An examination of corporate tax shelter participants。The Accounting Review，84(3)，969-999。 |
| 69. | Siegfried, John J.(1974)。Effective average U.S. corporation income tax rates。National Tax Journal，27(2)，245-259。 |
| 70. | Zimmerman, Jerold L.(1983)。Taxes and firm size。Journal of Accounting and Economics，5，119-149。 |
| 71. | Bertrand, Marianne、Schoar, Antoinette(2003)。Managing with Style: The Effect of Managers on Firm Policies。The Quarterly Journal of Economics，118(4)，1169-1208。 |
| 72. | 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。 |
| 73. | 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。 延伸查詢 |
| 74. | McGill, G. A.、Outslay, E.(2004)。Lost in Translation: Detecting Tax Shelter Activity in Financial Statements。National Tax Journal，57(3)，739-756。 |
| 75. | 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。 |