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題名:產品市場力量與企業租稅規避
書刊名:財稅研究
作者:王少君郭振雄何怡澄
出版日期:2021
卷期:50:5
頁次:頁1-31
主題關鍵詞:企業租稅規避產品市場力量
原始連結:連回原系統網址new window
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  • 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:39
  • 點閱點閱:5
期刊論文
1.Dyreng, Scott D.、Lindsey, Bradley P.(2009)。Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates。Journal of Accounting Research,47(5),1283-1316。  new window
2.Ali, A.、Klasa, S.、Yeung, E.(2009)。The Limitations of Industry Concentration Measures Constructed with Compustat Data: Implications for Finance Research。Review of Financial Studies,22(10),3839-3871。  new window
3.Davis, Gerald F.、Greve, Henrich R.(1997)。Corporate elite networks and governance changes in the 1980s。American Journal of Sociology,103(1),1-37。  new window
4.Mills, Lillian F.(1998)。Book-Tax Differences and Internal Revenue Service Adjustments。Journal of Accounting Research,36(2),343-356。  new window
5.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
6.Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2008)。Long-run corporate tax avoidance。The Accounting Review,83(1),61-82。  new window
7.Graham, John R.、Tucker, Alan L.(2006)。Tax shelters and corporate debt policy。Journal of Financial Economics,81(3),563-594。  new window
8.Lisowsky, Petro(2010)。Seeking shelter: Empirically modeling tax shelters using financial statement information。The Accounting Review,85(5),1693-1720。  new window
9.Cooper, A. C.、Woo, C. Y.、Dunkelberg, W. C.(1988)。Entrepreneurs' perceived chances for success。Journal of Business Venturing,3(2),97-108。  new window
10.Peress, J.(2010)。Product Market Competition, Insider Trading, and Stock Market Efficiency。Journal of Finance,65(1),1-43。  new window
11.Kim, Jeong-Bon、Li, Yinghua、Zhang, Liandong(2011)。Corporate Tax Avoidance and Stock Price Crash Risk: Firm-Level Analysis。Journal of Financial Economics,100(3),639-662。  new window
12.Lerner, A. P.(1934)。The concept of monopoly and the measurement of monopoly power。The Review of Economic Studies,1(3),157-175。  new window
13.Irvine, Paul J.、Pontiff, Jeffrey(2009)。Idiosyncratic return volatility, cash flows, and product market competition。The Review of Financial Studies,22(3),1149-1177。  new window
14.Hou, K.、Robinson, D. T.(2006)。Industry Concentration and Average Stock Returns。Journal of Finance,61(4),1927-1956。  new window
15.Desai, M. A.、Dharmapala, D.(2006)。Corporate tax avoidance and high-powered incentives。Journal of Financial Economics,79(1),145-179。  new window
16.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。  new window
17.Cooper, Michael J.、Gulen, Huseyin、Ovtchinnikov, Alexei V.(2010)。Corporate Political Contributions and Stock Returns。Journal of Finance,65(2),687-724。  new window
18.Rego, Sonja O.、Wilson, Ryan(2012)。Equity risk incentives and corporate tax aggressiveness。Journal of Accounting Research,50(3),775-810。  new window
19.Rego, Sonja O.(2003)。Tax-Avoidance Activities of U.S. Multinational Corporations。Contemporary Accounting Research,20(4),805-833。  new window
20.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
21.Hoberg, G.、Phillips, G.、Prabhala, N.(2014)。Product Market Threats, Payouts, and Financial Flexibility。Journal of Finance,69(1),293-324。  new window
22.Akdogu, E.、MacKay, P.(2012)。Product Markets and Corporate Investment: Theory and Evidence。Journal of Banking and Finance,36(2),439-453。  new window
23.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
24.Brown, J. L.(2011)。The spread of aggressive corporate tax reporting: A detailed examination of the corporate-owned life insurance shelter。The Accounting Review,86(1),23-57。  new window
25.Brown, J. L.、Drake, K. D.(2014)。Network ties among low-tax firms。The Accounting Review,89(2),483-510。  new window
26.MacKay, Peter、Phillips, Gordon M.(2005)。How Does Industry Affect Firm Financial Structure?。Review of Financial Studies,18(4),1433-1466。  new window
27.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
28.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
29.Chen, Ming-Jer、MacMillan, Ian C.(1992)。Nonresponse and Delayed Response to Competitive Moves: The Roles of Competitor Dependence and Action Irreversibility。Academy of Management Journal,35(3),539-570。  new window
30.Chua, Wai Fong、Petty, Richard(1999)。Mimicry, director interlocks, and the interorganizational diffusion of a quality strategy: A note。Journal of Management Accounting Research,11(1),93-104。  new window
31.Chyz, James A.、Leung, Winnie Siu Ching、Li, Oliver Zhen、Rui, Oliver Meng(2013)。Labor unions and tax aggressiveness。Journal of Financial Economics,108(3),675-698。  new window
32.De Waegenaere, A.、Sansing, R.、Wielhouwer, J.(2012)。Multinational taxation and R&D investments。The Accounting Review,87(4),1197-1217。  new window
33.Khanna, Tarun、Iansiti, Marco(1997)。Firm asymmetries and sequential R&D: Theory and evidence from the mainframe computer industry。Management Science,43(4),405-421。  new window
34.Swenson, C.(1999)。Increasing Stock market value by reducing effective tax rates。Tax Notes,83,1503-1505。  new window
35.Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics,50(2/3),127-178。  new window
36.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
37.Desai, Mihir A.、Dharmapala, Dhammika(2009)。Corporate tax avoidance and firm value。The Review of Economics and Statistics,91(3),537-546。  new window
38.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
39.Siegfried, John J.(1974)。Effective average U.S. corporation income tax rates。National Tax Journal,27(2),245-259。  new window
40.Zimmerman, Jerold L.(1983)。Taxes and firm size。Journal of Accounting and Economics,5,119-149。  new window
41.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
42.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.Khurana, I. K.、Moser, W.(20090831)。Institutional Ownership and Tax Aggressiveness。  new window
2.Dhaliwal, D. S.、Huang, S. X.、Pereira, R.、Moser, W. J.(2011)。Corporate tax avoidance and the level and valuation of firm cash holdings。University of Arizona。  new window
3.Genesove, D.、Mullin, W.(2001)。Rules, Communication and Collusion: Narrative Evidence from the Sugar Institute Case。National Bureau of Economic Research。  new window
4.Mayberry, M.、McGuire, S.、Omer, T.(2013)。Smoothness and the information content of taxable income。Texas A&M University。  new window
圖書
1.Shepherd, W. G.(1970)。Market power and economic welfare: an introduction。Random House。  new window
單篇論文
1.Shevlin, Terry J.,Urcan, Oktay,Vasvari, Florin P.(2013)。Corporate Tax Avoidance and Debt Costs,https://ssrn.com/abstract=2228601。  new window
其他
1.CNBC(2013)。Senate: Apple has Created 'No-Shore' Tax Entities,www.cnbc.com/video/2013/05/20/senate-apple-has-created-no-shore-tax-entities.html。  new window
2.Barford, Vanessa,Holt, Gerry(2013)。Google, Amazon, Starbucks: The rise of 'tax shaming',https://www.bbc.com/news/magazine-20560359。  new window
 
 
 
 
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