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題名:當期所得稅費用估計誤差與公司價值之關聯
書刊名:證券市場發展季刊
作者:李桓伊陳明進
作者(外文):Li, Huan-yiChen, Ming-chin
出版日期:2021
卷期:33:1=129
頁次:頁95-132
主題關鍵詞:當期所得稅費用估計誤差低估當期所得稅費用公司價值Estimated errors of current income tax expenseUnderestimated errors of current tax expenseFirm value
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(0) 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:0
  • 共同引用共同引用:116
  • 點閱點閱:5
期刊論文
1.曹壽民、陳光政、紀信義、羅秀玲(20090500)。股權結構、盈餘管理與公司價值:衍生性金融商品與異常應計項目的角色。會計學報,1(2),63-91。new window  延伸查詢new window
2.Chan, K. C.、Li, J.(2008)。Audit Committee and Firm Value: Evidence on Outside Top Executives as Expert-Independent Directors。Corporate Governance: An International Review,16(1),16-31。  new window
3.Renders, A.、Gaeremynck, A.(2012)。Corporate governance, principal-principal agency conflicts, and firm value in European listed companies。Corporate Governance: An International Review,20(2),125-143。  new window
4.Chin, C. L.、Lee, P.、Chi, H. Y.、Anandarajan, A.(2006)。Patent Citation, R&D Spillover, and Tobin's Q: Evidence from Taiwan Semiconductor Industry。Review of Quantitative Finance and Accounting,26(1),67-84。  new window
5.Shackelford, Douglas A.、Shevlin, Terry(2001)。Empirical tax research in accounting。Journal of Accounting and Economics,31(1-3),321-387。  new window
6.Mills, Lillian F.(1998)。Book-Tax Differences and Internal Revenue Service Adjustments。Journal of Accounting Research,36(2),343-356。  new window
7.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
8.Lev, B.、Nissim, D.(2004)。Taxable Income, Future Earnings and Equity Values。The Accounting Review,79(4),1039-1074。  new window
9.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
10.McGuire, Sean T.、Wang, Dechun、Wilson, Ryan J.(2014)。Dual class ownership and tax avoidance。The Accounting Review,89(4),1487-1516。  new window
11.Domowitz, I.、Hubbard, R. G.、Petersen, B. C.(1986)。Business Cycles and the Relationship Between Concentration and Price-Cost Margins。The Rand Journal of Economics,17(1),1-17。  new window
12.黃美祝、陳緯霖(20171100)。代理觀點下避稅行為與公司價值之關聯性--來自中國的實證研究。當代會計,18(2),155-185。new window  延伸查詢new window
13.Rego, Sonja Olhoft(2003)。Tax-Avoidance Activities of U.S. Multinational Corporations。Contemporary Accounting Research,20(4),805-833。  new window
14.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
15.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
16.Watts, Ross L.(2003)。Conservatism in accounting, Part I: Explanations and implications。Accounting Horizons,17(3),207-221。  new window
17.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics,42(3),335-370。  new window
18.Graham, John R.、Harvey, Campbell R.、Rajgopal, Shiva(2005)。The economic implications of corporate financial reporting。Journal of Accounting and Economics,40(1-3),3-73。  new window
19.李建然、廖秀梅、張卉諭(20161200)。審計委員會設置及其品質對公司價值的影響。中華會計學刊,12(2),231-265。new window  延伸查詢new window
20.王麗惠(20060900)。證券市場績效對公司價值與資本結構之影響--臺灣政權論替前後期間之實證。中山管理評論,14(3),639-668。new window  延伸查詢new window
21.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
22.范宏書、林彥廷、陳慶隆(20150900)。實質盈餘管理對會計資訊價值攸關性之影響。臺大管理論叢,25(3),163-196。new window  延伸查詢new window
23.Demsetz, Harold、Lehn, Kenneth(1985)。The Structure of Corporate Ownership: Causes and Consequences。Journal of Political Economy,93(6),1155-1177。  new window
24.Lang, Larry H. P.、Stulz, René M.(1994)。Tobin's Q, Corporate Diversification, and Firm Performance。Journal of Political Economy,102(6),1248-1280。  new window
25.Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics,50(2/3),127-178。  new window
26.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
27.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
28.Chung, K. H.、Pruitt, S. W.(1994)。A simple approximation of Tobin's q。Financial Management,23(3),70-74。  new window
29.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。  new window
30.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
31.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
圖書
1.王振寰、溫肇東(2011)。家族企業還重要嗎?。巨流圖書股份有限公司。  延伸查詢new window
 
 
 
 
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