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題名:Corporate Tax Avoidance and Cost of Equity Capital: The Case of Taiwan
書刊名:財務金融學刊
作者:許景嵎 引用關係
作者(外文):Hsu, Ching-yu
出版日期:2020
卷期:28:4
頁次:頁111-149
主題關鍵詞:公司避稅權益成本外部監督成長機會資訊品質Corporate tax avoidanceCost of equityOutside monitoringGrowth opportunitiesInformation quality
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(1) 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:1
  • 共同引用共同引用:45
  • 點閱點閱:7
期刊論文
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3.Mills, Lillian F.(1998)。Book-Tax Differences and Internal Revenue Service Adjustments。Journal of Accounting Research,36(2),343-356。  new window
4.Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2008)。Long-run corporate tax avoidance。The Accounting Review,83(1),61-82。  new window
5.Graham, John R.、Tucker, Alan L.(2006)。Tax shelters and corporate debt policy。Journal of Financial Economics,81(3),563-594。  new window
6.Adams, Renée B.、Ferreira, Daniel(2007)。A Theory of Friendly Boards。The Journal of Finance,62(1),217-250。  new window
7.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。  new window
8.Firstenberg, Paul B.、Malkiel, Burton G.(1980)。Why Corporate Boards Need Independent Directors。Management Review,69(4),26-28。  new window
9.Gallemore, John、Labro, Eva(2015)。The importance of the internal information environment for tax avoidance。Journal of Accounting and Economics,60(1),149-167。  new window
10.Penman, Stephen H.(1996)。The Articulation of Price-Earnings Ratios and Market-to-Book Ratios and the Evaluation of Growth。Journal of Accounting Research,34(2),235-259。  new window
11.Jensen, Michael C.(1986)。The takeover controversy: analysis and evidence。Midland Corporate Finance Journal,4(2),6-32。  new window
12.Rozeff, Michael S.(1982)。Growth, beta and agency costs as determinants of dividend payout ratios。Journal of Financial Research,5(3),249-259。  new window
13.Winter, Ralph K. Jr.(1977)。State Law, Shareholder Protection, and the Theory of the Corporation。The Journal of Legal Studies,6(2),251-292。  new window
14.Hou, Kewei、Van Dijk, Mathijs A.、Zhang, Yinglei(2012)。The Implied Cost of Capital: A New Approach。Journal of Accounting and Economics,53(3),504-526。  new window
15.Gallemore, John、Maydew, Edward L.、Thornock, Jacob R.(2014)。The Reputational Costs of Tax Avoidance。Contemporary Accounting Research,31(4),1103-1133。  new window
16.Botosan, Christine A.、Plumlee, Marlene A.(2005)。Assessing alternative proxies for the expected risk premium。The Accounting Review,80(1),21-53。  new window
17.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
18.張敏蕾、廖四郎、林修平(20090800)。財稅差異與盈餘管理之關聯性研究。管理學報,26(4),391-415。new window  延伸查詢new window
19.薛敏正、林于璿、邱彥毅(20170600)。避稅行為與資訊透明度之關聯性研究。管理學報,34(2),167-187。new window  延伸查詢new window
20.Easton, Peter D.、Monahan, Steven J.(2005)。An Evaluation of Accounting-Based Measures of Expected Returns。The Accounting Review,80(2),501-538。  new window
21.Goh, Beng Wee、Lee, Jimmy、Lim, Chee Yeow、Shevlin, Terry(2016)。The effect of corporate tax avoidance on the cost of equity。The Accounting Review,91(6),1647-1670。  new window
22.Guenther, David A.、Matsunaga, Steven R.、Williams, Brian M.(2017)。Is tax avoidance related to firm risk?。The Accounting Review,92(1),115-136。  new window
23.Desai, Mihir A.、Dharmapala, Dhammika(2006)。Corporate tax avoidance and high-powered incentives。Journal of Financial Economics,79(1),145-179。  new window
24.Lemmon, Michael L.、Zender, Jaime F.(2010)。Debt capacity and tests of capital structure theories。Journal of Financial and Quantitative Analysis,45(5),1161-1187。  new window
25.Edwards, Alexander、Schwab, Casey、Shevlin, Terry(2016)。Financial constraints and cash tax savings。The Accounting Review,91(3),859-881。  new window
26.Koester, Allison、Shevlin, Terry、Wangerin, Daniel(2017)。The role of managerial ability in corporate tax avoidance。Management Science,63(10),3147-3529。  new window
27.Kallapur, Sanjay、Trombley, Mark A.(1999)。The Association between Investment Opportunity Set Proxies and Realized Growth。Journal of Business Finance and Accounting,26(3/4),505-519。  new window
28.Chung, Kee H.、Charoenwong, Charlie(1991)。Investment Options, Assets in Place, and the Risk of Stocks。Financial Management,20(3),21-33。  new window
29.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics,26(2),301-325。  new window
30.Gaver, Jennifer J.、Gaver, Kenneth M.(1993)。Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies。Journal of Accounting and Economics,16(1-3),125-160。  new window
31.Smith, Clifford W. Jr.、Watts, Ross L.(1992)。The Investment Opportunity Set and Corporate Financing, Dividend, and Compensation Policies。Journal of Financial Economics,32(3),263-292。  new window
32.Ng, Anthony C.、Rezaee, Zabihollah(2015)。Business sustainability performance and cost of equity capital。Journal of Corporate Finance,34,128-149。  new window
33.Armstrong, Christopher S.、Core, John E.、Taylor, Daniel J.、Verrecchia, Robert E.(2011)。When Does Information Asymmetry Affect the Cost of Capital?。Journal of Accounting Research,49(1),1-40。  new window
34.Dyck, Alexander、Zingales, Luigi、Morse, Adair(2010)。Who Blows the Whistle on Corporate Fraud?。Journal of Finance,65(6),2213-2253。  new window
35.Francis, Jennifer R.、LaFond, Ryan、Olsson, Per M.、Schipper, Katherine(2005)。The Market Pricing of Accruals Quality。Journal of Accounting and Economics,39(2),295-327。  new window
36.Liu, Jing、Nissim, Doron、Thomas, Jacob(2002)。Equity Valuation using Multiples。Journal of Accounting Research,40(1),135-172。  new window
37.Yu, Fang Frank(2008)。Analyst Coverage and Earnings Management。Journal of Financial Economics,88(2),245-271。  new window
38.Zhang, X. Frank(2006)。Information uncertainty and stock returns。The Journal of Finance,61(1),105-137。  new window
39.Dichev, Ilia D.、Tang, Vicki Wei(2009)。Earnings volatility and earnings predictability。Journal of Accounting and Economics,47,160-181。  new window
40.Larcker, David F.、Richardson, Scott Anthony、Tuna, İrem(2007)。Corporate governance, accounting outcomes, and organizational performance。The Accounting Review,82(4),963-1008。  new window
41.Lambert, Richard A.、Leuz, Christian、Verrecchia, Robert E.(2007)。Accounting Information, Disclosure, and the Cost of Capital。Journal of Accounting Research,45(2),385-420。  new window
42.Ng, Jeffrey(2011)。The effect of information quality on liquidity risk。Journal of Accounting and Economics,52(2/3),126-143。  new window
43.Botosan, Christine A.、Plumlee, Marlene A.、Wen, Jennifer H. E.(2011)。The relation between expected returns, realized returns, and firm risk characteristics。Contemporary Accounting Research,28(4),1085-1122。  new window
44.Danbolt, Jo、Hirst, Ian R. C.、Jones, Eddie(2011)。The growth companies puzzle: Can growth opportunities measures predict firm growth?。European Journal of Finance,17,1-25。  new window
45.Masulis, Ronald W.、Wang, Cong、Xie, Fei(2012)。Globalizing the board room: The effects of foreign directors on corporate governance and firm performance。Journal of Accounting and Economics,53,527-554。  new window
46.Hasan, Iftekhar、Hoi, Chun Keung、Wu, Qiang、Zhang, Hao(2014)。Beauty in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans。Journal of Financial Economics,113,109-130。  new window
47.Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies,22(1),435-480。  new window
48.Jensen, Michael C.(1993)。The modern industrial revolution, exit, and the failure of internal control systems。The Journal of Finance,48(3),831-880。  new window
49.Weisbach, Michael S.(1988)。Outside directors and CEO turnover。Journal of Financial Economics,20(1/2),431-460。  new window
50.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance,52(2),737-783。  new window
51.Dechow, Patricia M.、Dichev, Ilia D.(2002)。The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors。The Accounting Review,77(Suppl. 1),35-59。  new window
52.Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics,50(2/3),127-178。  new window
53.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
54.Desai, Mihir A.、Dharmapala, Dhammika(2009)。Corporate tax avoidance and firm value。The Review of Economics and Statistics,91(3),537-546。  new window
55.Fama, Eugene F.、French, Kenneth R.(1992)。The Cross-Section of Expected Stock Returns。The Journal of Finance,47(2),427-465。  new window
56.Diamond, Douglas W.、Verrecchia, Robert E.(1991)。Disclosure, Liquidity, and the Cost of Capital。The Journal of Finance,46(4),1325-1359。  new window
57.Easton, Peter D.(2004)。PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital。The Accounting Review,79(1),73-95。  new window
58.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
研究報告
1.De Simone, Lisa、Stomberg, Bridget(2013)。Do investors differentially value tax avoidance by income mobile firms?。  new window
圖書
1.Vance, Stanley C.(1983)。Corporate Leadership: Boards, Directors and Strategy。McGraw-Hill。  new window
其他
1.Chen, Mei-Chen(20050222)。Alternative Minimum Tax: Target Tax-Free Firms。  new window
 
 
 
 
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