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題名:員工流動率與非主管員工薪資對公司避稅之影響
書刊名:管理學報
作者:李桓伊陳明進
作者(外文):Li, Huan-yiChen, Ming-chin
出版日期:2021
卷期:38:2
頁次:頁175-202
主題關鍵詞:員工流動率員工薪資公司避稅Employee turnoverNonmanagement employee salaryCorporate 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(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:89
  • 點閱點閱:21
期刊論文
1.Mills, Lillian F.、Erickson, Merle M.、Maydew, Edward L.(1998)。Investments in tax planning。Journal of the American Taxation Association,20(1),1-20。  new window
2.Plesko, George A.(2004)。Corporate Tax Avoidance and the Properties of Corporate Earnings。National Tax Journal,57(3),729-737。  new window
3.Lisowsky, Petro(2010)。Seeking shelter: Empirically modeling tax shelters using financial statement information。The Accounting Review,85(5),1693-1720。  new window
4.Hoi, C. K.、Wu, Q.、Zhang, H.(2013)。Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities。The Accounting Review,88(6),2025-2059。  new window
5.Sun, Li(2012)。Further Evidence on the Association between Corporate Social Responsibility and Financial Performance。International Journal of Law and Management,54(6),472-484。  new window
6.Meier, K. J.、Hicklin, A.(2008)。Employee turnover and organizational performance: Testing a hypothesis from classical public administration。Journal of Public Administration Research and Theory,18(4),573-590。  new window
7.McGuire, Sean T.、Wang, Dechun、Wilson, Ryan J.(2014)。Dual class ownership and tax avoidance。The Accounting Review,89(4),1487-1516。  new window
8.魏妤珊(20170700)。有社會責任的公司比較不會避稅嗎?--臺灣上市公司實證。管理與系統,24(3),393-431。new window  延伸查詢new window
9.Kubick, T. R.、Lynch, D. P.、Mayberry, M. A.、Omer, T. C.(2015)。Product market power and tax avoidance: Market leaders, mimicking strategies, and stock returns。The Accounting Review,90(2),675-702。  new window
10.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。new window  延伸查詢new window
11.郭振雄、何怡澄、徐書凡、彭火樹(20170400)。企業策略、企業社會責任報告與租稅規避之關聯性。中華會計學刊,12(特刊),367-421。new window  延伸查詢new window
12.Kim, Yongtae、Park, Myung Seok、Wier, Benson(2012)。Is earnings quality associated with corporate social responsibility?。The Accounting Review,87(3),761-796。  new window
13.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
14.林揚舜、鍾俊文(20050300)。員工分紅配股與員工流動率間之關係。貨幣觀測與信用評等,52,88-98。  延伸查詢new window
15.呂倩如、蘇淑慧、李念萍(20191200)。營運相關及非營運相關之企業社會責任與避稅行為之關聯性。中華會計學刊,15(2),287-327。new window  延伸查詢new window
16.汪瑞芝、李佳駿(20190300)。企業社會責任對避稅行為之影響。證券市場發展季刊,31(1)=121,47-86。new window  延伸查詢new window
17.魏妤珊、邱敬貿、黃淑惠(20151200)。法人董事與企業避稅:臺灣股票市場之實證研究。證券市場發展季刊,27(4)=108,1-42。new window  延伸查詢new window
18.Agrawal, A. K.、Matsa, D. A.(2013)。Labor unemployment risk and corporate financing decisions。Journal of Financial Economics,108(2),449-470。  new window
19.Gao, Huasheng、Zhang, Huai、Zhang, Jin(2018)。Employee turnover likelihood and earnings management: Evidence from the inevitable disclosure doctrine。Review of Accounting Studies,23,1424-1470。  new window
20.Globerson, S.、Malki, N.(1980)。Estimating the Expenses Resulting from Labor Turnover: An Israelian Study。Management International Review,20(3),111-117。  new window
21.O'Connell, Matthew、Kung, Mei-Chuan(2007)。The cost of employee turnover。Industrial Management,49(1),14-19。  new window
22.Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics,50(2/3),127-178。  new window
23.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
24.Lanis, R.、Richardson, G.(2012)。Corporate Social Responsibility and Tax Aggressiveness: An Empirical Analysis。Journal of Accounting and Public Policy,31(1),86-108。  new window
25.Wilson, Ryan J.(2009)。An examination of corporate tax shelter participants。The Accounting Review,84(3),969-999。  new window
26.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
27.Siegfried, John J.(1974)。Effective average U.S. corporation income tax rates。National Tax Journal,27(2),245-259。  new window
28.Zimmerman, Jerold L.(1983)。Taxes and firm size。Journal of Accounting and Economics,5,119-149。  new window
29.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
學位論文
1.蘇家貞(2019)。員工流動率之影響因素:員工福利所扮演之角色(碩士論文)。國立政治大學。  延伸查詢new window
圖書
1.Price, James L.(1977)。The study of turnover。The Iowa State University Press。  new window
 
 
 
 
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