:::

詳目顯示

回上一頁
題名:高階管理團隊權力與企業租稅規劃關聯性之探討--以內部及外部監督機制為干擾變數
書刊名:國立虎尾科技大學學報
作者:劉朝昇李青燕
作者(外文):Liu, Chao-shengLee, Yahn-ching
出版日期:2021
卷期:36:2
頁次:頁1-21
主題關鍵詞:高階管理團隊權力監督機制租稅規劃Top management team's powerSupervision mechanismTax planning
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:172
  • 點閱點閱:157
期刊論文
1.Phillips, J. D.(2003)。Corporate tax-planning effectiveness: The role of compensation-based incentives。The Accounting Review,78(3),847-874。  new window
2.傅鍾仁、張福星、陳慶隆(20050100)。The Impact of Audit Failure on Auditor Conservatism: Is There a Contagious Effect of the Enron Case?。會計評論,40,31-67。new window  new window
3.Francis, J. R.、Huang, A. H.、Rajgopal, S.、Zang, A. Y.(2008)。CEO Reputation and Earnings Quality。Contemporary Accounting Research,25(1),109-147。  new window
4.Milbourn, Todd T.(2003)。CEO Reputation and Stock-Based Compensation。Journal of Financial Economics,68(2),233-262。  new window
5.李馨蘋、莊宗憲(20070600)。公司治理機制與公司績效之實證研究。東吳經濟商學學報,57,1-27。new window  延伸查詢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.Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2008)。Long-run corporate tax avoidance。The Accounting Review,83(1),61-82。  new window
8.Khurana, I. K.、Moser, W. J.(2013)。Institutional shareholders' investment horizons and tax avoidance。Journal of the American Taxation Association,35(1),111-134。  new window
9.Olibe, K. O.、Rezaee, Z.(2008)。Income shifting and corporate taxation: The role of cross-border intrafirm transfers。Review of Accounting and Finance,7(1),83-101。  new window
10.Amason, A. C.、Sapienza, H. J.(1997)。The Effects of Top Management Team Size and Interaction Norms on Cognitive and Affective Conflict。Journal of Management,23(4),496-516。  new window
11.Farrell, Kathleen A.、Whidbee, David A.(2003)。Impact of firm performance expectations on CEO turnover and replacement decisions。Journal of Accounting and Economics,36(1-3),165-196。  new window
12.Szewczyk, Samuel H.、Tsetsekos, George P.、Varma, Raj(1992)。Institutional Ownership and the Liquidity of Common Stock Offerings。Financial Review,27(2),211-225。  new window
13.Gillan, S. L.、Starks, L. T.(2000)。Corporate governance proposals and shareholder activism: the role of institutional investors。Journal of Financial Economics,57(2),275-305。  new window
14.Minnick, Kristina L.、Noga, Tracy J.(2010)。Do corporate governance characteristics influence tax management?。Journal of Corporate Finance,16(5),703-718。  new window
15.Prencipe, A.、Markarian, G.、Pozza, L.(2008)。Earnings management in family firms: Evidence from R&D cost capitalization in Italy。Family Business Review,21(1),71-88。  new window
16.Smith, Michael P.(1996)。Shareholder Activism by Institutional Investors: Evidence from CalPERS。Journal of Finance,51(1),227-252。  new window
17.Maug, Ernst(1998)。Large Shareholders as Monitors: Is There a Trade-off between Liquidity and Control?。Journal of Finance,53(1),65-98。  new window
18.Desai, M. A.、Dharmapala, D.(2006)。Corporate tax avoidance and high-powered incentives。Journal of Financial Economics,79(1),145-179。  new window
19.Graham, J. R.(2003)。Taxes and corporate finance: a review。Review of Financial Studies,16(4),1075-1129。  new window
20.Lanis, R.、Richardson, G.(2011)。The effect of board of director composition on corporate tax aggressiveness。Journal of Accounting & Public Policy,30(1),50-70。  new window
21.黃美祝、楊佩璇(20111100)。集團企業與非集團企業避稅程度之比較。會計學報,4(1),1-22。new window  延伸查詢new window
22.Robinson, John R.、Sikes, Stephanie A.、Weaver, Connie D.(2010)。Performance measurement of corporate tax departments。The Accounting Review,85(3),1035-1064。  new window
23.Hill, M. D.、Kubick, T. R.、Lockhart, G. B.、Wan, H.(2013)。The effectiveness and valuation of political tax minimization。Journal of Banking & Finance,37(8),2836-2849。  new window
24.劉韻僖(20060600)。臺灣高科技產業高階經營團隊及董事會權力與組織績效關係之研究。交大管理學報,26(1),173-200。new window  延伸查詢new window
25.Armstrong, C. S.、Blouin, J. L.、Jagolinzer, A. D.、Larcker, D. F.(2015)。Corporate governance, incentives, and tax avoidance。Journal of Accounting and Economics,60(1),1-17。  new window
26.Christensen, J.、Murphy, R.(2004)。The social irresponsibility of corporate tax avoidance: Taking CSR to the bottom line。Development,47(3),37-44。  new window
27.Rego, Sonja O.、Wilson, Ryan(2012)。Equity risk incentives and corporate tax aggressiveness。Journal of Accounting Research,50(3),775-810。  new window
28.Yang, M. L.(2010)。The impact of controlling families and family CEOs on earnings management。Family Business Review,23(3),266-279。  new window
29.Jackling, B.、Johl, S.(2009)。Board structure and firm performance: evidence from India's top companies。Corporate Governance: an international review,17(4),492-509。  new window
30.Knight, D.、Pearce, C. L.、Smith, K. G.、Olian, J. D.、Sims, H. P.、Smith, K. A.、Flood, P.(1999)。Top management team diversity, group process, and strategic consensus。Strategic Management Journal,20(5),445-465。  new window
31.Jackson, Andrew R.(2005)。Trade generation, reputation, and sell-side analysts。Journal of Finance,60(2),673-717。  new window
32.Gilson, Stuart C.、Vetsuypens, Michael R.(1993)。CEO compensation in financially distressed firms: an empirical analysis。The Journal of Finance,48(2),425-458。  new window
33.Mayhew, B. W.、Wilkins, M. S.(2003)。Audit firm industry specialization as a differentiation strategy: Evidence from fees charged to firms going public。Auditing: A Journal of Practice & Theory,22(2),33-52。  new window
34.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
35.Oviatt, B. M.(1988)。Agency and Transaction Cost Perspectives on the Manager Shareholder Relationship: Incentives for Congruent Interests。Academy of Management Review,13(2),214-225。  new window
36.林嬌能(20160600)。獨立董事在企業租稅規劃的監督效果。會計審計論叢,6(1),55-86。new window  延伸查詢new window
37.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
38.Desai, M. A.、Dharmapala, D.(2009)。Earnings management, corporate tax shelters, and book-tax alignment。National Tax Journal,62(1),169-186。  new window
39.Fang, L. H.、Yasuda, A.(2014)。Are stars' opinions worth more? The relation between analyst reputation and recommendation values。Journal of Financial Services Research,46(3),235-269。  new window
40.吳幸蓁、陳漢鐘、戚務君(20170400)。誠信經營與企業社會責任報告書之揭露與確信。中華會計學刊,12特刊,423-470。new window  延伸查詢new window
41.Rego, Sonja Olhoft(2003)。Tax-Avoidance Activities of U.S. Multinational Corporations。Contemporary Accounting Research,20(4),805-833。  new window
42.Schipper, K.(1989)。Earnings Management。Accounting Horizons,3(4),91-102。  new window
43.廖益興、高儷華、單騰笙(20180300)。產業專精之查核是否能減緩企業之財稅差異?。經濟論文叢刊,46(1),125-178。new window  延伸查詢new window
44.Muttakin, M. B.、Khan, A.、Mihret, D. G.(2018)。The effect of board capital and CEO power on corporate social responsibility disclosures。Journal of Business Ethics,150(1),41-56。  new window
45.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。Journal of Law and Economics,26(2),301-325。  new window
46.Dalton, Dan R.、Daily, Catherine M.、Johnson, Jonathan L.、Ellstrand, Alan E.(1999)。Number of directors and financial performance: a meta-analysis。Academy of Management Journal,42(6),674-686。  new window
47.Yermack, David(1996)。Higher market valuation of companies with a small board of directors。Journal of Financial Economics,40(2),185-211。  new window
48.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。  new window
49.郭振雄、何怡澄、林咸劭(20200300)。斷點迴歸方法論之法人持股與企業租稅規避。經濟論文,48(1),105-149。new window  延伸查詢new window
50.Hartzell, Jay C.、Starks, Laura T.(2003)。Institutional investors and executive compensation。The Journal of Finance,58(6),2351-2374。  new window
51.Zahra, S. A.、Pearce, J. A. II(1989)。Boards of directors and corporate financial performance: a review and integrative model。Journal of Management,15(2),291-334。  new window
52.邱士宗、張崇倫、郭振雄、何怡澄(20200700)。總經理過度自信、家族企業與租稅規避。中華會計學刊,16(1),87-134。new window  延伸查詢new window
53.周雅英、林品馨(20181200)。Does CEO Reputation Matter to Financial Reporting Quality?。臺大管理論叢,28(3),1-45。new window  延伸查詢new window
54.于沛帆(2020)。推動機構投資人落實盡職治理。證券服務,677,16-22。  延伸查詢new window
55.邱士宗、陳蘭蕙、郭振雄、何怡澄(20190900)。企業租稅規避在負債融資策略扮演之角色。商略學報,11(3),169-198。new window  延伸查詢new window
56.范良芳、邱彥毅、薛敏正(20190500)。客戶重要性與租稅規避程度間之關聯性。當代會計,20(1),91-116。new window  延伸查詢new window
57.Bankman, J.(1993)。The structure of Silicon Valley start-ups。UClA l. Rev.,41。  new window
58.Baudot, L.、Johnson, J. A.、Roberts, A.、Roberts, R. W.(2020)。Is corporate tax aggressiveness a reputation threat? Corporate accountability, corporate social responsibility, and corporate tax behavior。Journal of business ethics,163(2),197-215。  new window
59.Katzenbach, J. R.、Smith, D. K.(2005)。The discipline of teams。Harvard business review,83(7),162-171。  new window
60.Rothenberg, N. R.(2020)。Auditor Reputation Concerns, Legal Liability, and Standards。The accounting review,95(3),371-391。  new window
61.Siegfried, J. J.(1974)。Effective average US corporation income tax rates。National Tax Journal,27(2),245-259。  new window
62.Venugopal, A.、Krishnan, T.、Kumar, M.、Upadhyayula, R. S.(2019)。Strengthening organizational ambidexterity with top management team mechanisms and processes。The International Journal of Human Resource Management,30(4),586-617。  new window
63.Fama, Eugene F.(1980)。Agency Problems and the Theory of the Firm。Journal of Political Economy,88(2),288-307。  new window
64.Pound, John(1988)。Proxy contests and the efficiency of shareholder oversight。Journal of Financial Economics,20(1/2),237-265。  new window
65.Demsetz, Harold(1983)。The structure of Ownership and the Theory of the Firm。The Journal of Law & Economics,26(2),375-390。  new window
66.Demsetz, Harold、Lehn, Kenneth(1985)。The Structure of Corporate Ownership: Causes and Consequences。Journal of Political Economy,93(6),1155-1177。  new window
67.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。Journal of Finance,52(2),737-783。  new window
68.Godfrey, Paul C.(2005)。The relationship between corporate philanthropy and shareholder wealth: A risk management perspective。The Academy of Management Review,30(4),777-798。  new window
69.謝錦堂(20090400)。董事會功能理論模型之驗證:臺灣上市公司董監事的觀點。管理學報,26(2),127-144。new window  延伸查詢new window
70.Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics,50(2/3),127-178。  new window
71.王肇蘭、蔡怡徵(20160600)。企業社會責任與財稅差異之關聯。會計審計論叢,6(1),1-22。new window  延伸查詢new window
72.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
73.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
74.Desai, Mihir A.、Dharmapala, Dhammika(2009)。Corporate tax avoidance and firm value。The Review of Economics and Statistics,91(3),537-546。  new window
75.Wilson, Ryan J.(2009)。An examination of corporate tax shelter participants。The Accounting Review,84(3),969-999。  new window
76.Fan, Joseph P. H.、Wong, Tak-Jun(2002)。Corporate ownership structure and the informativeness of accounting earnings in East Asia。Journal of Accounting and Economics,33(3),401-425。  new window
77.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
78.Porcano, Thomas M.(1986)。Corporate Tax Rates: Progressive, Proportional, or Regressive。The Journal of the American Taxation Association,7(2),17-31。  new window
79.Bhagat, Sanjai、Bolton, Brian(2008)。Corporate Governance and Firm Performance。Journal of Corporate Finance,14(3),257-273。  new window
80.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
81.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.Lietz, G. M.(2013)。Tax avoidance vs. tax aggressiveness: A unifying conceptual framework。University of Münster。  new window
圖書
1.Iskander, M. R.、Chamlou, N.(2000)。Corporate Governance: A Framework for Implementation。The World Bank。  new window
2.Bass, B. M.、Bass, R.(2009)。The Bass handbook of leadership: Theory, research, and managerial applications。Simon and Schuster。  new window
3.Wallace, W.(1980)。The economic role of the audit in free and regulated markets。Macmillan Publishing Co.。  new window
4.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
單篇論文
1.Hassani, M.(2016)。An Empirical Studying the Relationship between Tax Avoidance and Institutional Investors。  new window
其他
1.Kocieniewski, D.(20110502)。US business has high tax rates but pays less。  new window
圖書論文
1.Freise, A.、Link, S.、Mayer, S.(2008)。Taxation and corporate governance--The state of the art。Tax and Corporate Governance。Berlin, Brandenburg:Springer-Verlag。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關著作
 
QR Code
QRCODE