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題名：企業社會責任與租稅規避之關係：產品市場競爭的角色
書刊名：經濟研究. 臺北大學經濟學系
作者：陳香如
作者(外文)：Chen, Hsiang-ju
出版日期：2022
卷期：58:2
頁次：頁339-385
主題關鍵詞：企業社會責任；租稅規避；產品市場競爭；傾向分數配對；干擾效果；Corporate social responsibility；Tax avoidance；Product market competition；Propensity score matching；Interference effect
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期刊論文
1.Ho, Daniel E.、Imai, Kosuke、King, Gary、Stuart, Elizabeth A.(2007)。Matching as Nonparametric Preprocessing for Reducing Model Dependence in Parametric Causal Inference。Political Analysis，15(3)，199-236。  new window
2.Gleason, C. A.、Mills, L. F.(2002)。Materiality and Contingent Tax Liability Reporting。The Accounting Review，77(2)，317-342。  new window
3.黃瓊瑤、王癸元、張鳳真(20131100)。企業社會責任事件宣告與股價異常報酬之研究。當代會計，14(2)，175-204。new window  延伸查詢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.陳育成、許峰睿、黃聖雯(20131000)。企業社會責任與經營績效之關聯性研究。評價學報，6，53-72。new window  延伸查詢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.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
8.Flammer, Caroline(2015)。Does product market competition foster corporate social responsibility? Evidence from trade liberalization。Strategic Management Journal，36(10)，1469-1485。  new window
9.楊朝旭(20040400)。產品市場競爭可否降低公司內部治理機制不佳所導致的代理成本？。管理學報，21(2)，153-173。new window  延伸查詢new window
10.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
11.Huseynov, F.、Klamm, B. K.(2012)。Tax avoidance, tax management and corporate social responsibility。Journal of Corporate Finance，18(4)，804-827。  new window
12.Sikka, P.(2010)。Smoke and mirrors: Corporate social responsibility and tax avoidance。Accounting Forum，34(3/4)，153-168。  new window
13.林玟君、廖彩伶、翁怡如(20120400)。宣告銀行貸款公司的盈餘管理、產品市埸競爭性與長期績效。管理學報，29(2)，81-101。new window  延伸查詢new window
14.Davis, A. K.、Guenther, D. A.、Krull, L. K.、Williams, B. M.(2016)。Do socially responsible firms pay more taxes?。The Accounting Review，91(1)，47-68。  new window
15.Higgins, D.、Omer, T. C.、Phillips, J. D.(2015)。The influence of a firm's business strategy on its tax aggressiveness。Contemporary Accounting Research，32(2)，674-702。  new window
16.Lanis, R.、Richardson, G.(2015)。Is corporate social responsibility performance associated with tax avoidance?。Journal of Business Ethics，127(2)，439-457。  new window
17.Preuss, L.(2010)。Tax-avoidance and corporate social responsibility: You can't do both, or can you?。Corporate Governance: The international journal of business in society，10(4)，365-374。  new window
18.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
19.陳庭萱、何瑞鎮、林玉婷(20161200)。企業社會責任對長短期股價的影響--以臺灣銀行業為例。證券市場發展季刊，28(4)=112，129-169。new window  延伸查詢new window
20.姚維仁、金成隆、王肇蘭(20180100)。銀行債務契約訂定與財稅差異之關聯性。會計評論，66，1-39。new window  延伸查詢new window
21.Giroud, X.、Mueller, H. M.(2011)。Corporate Governance, Product Market Competition, and Equity Prices。The Journal of Finance，66(2)，563-600。  new window
22.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
23.侯啟娉、蔡玉琴、倪伯煌、李子文(20170300)。財務績效、公司稅與企業社會責任揭露。商管科技季刊，18(1)，75-100。new window  延伸查詢new window
24.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
25.Shipman, J. E.、Swanquist, Q. T.、Whited, R. L.(2017)。Propensity score matching in accounting research。The Accounting Review，92(1)，213-244。  new window
26.Masulis, Ronald W.、Wang, Cong、Xie, Fei(2007)。Corporate Governance and Acquirer Returns。The Journal of Finance，62(4)，1851-1889。  new window
27.Rosenbaum, Paul R.、Rubin, Donald B.(1983)。The Central Role of the Propensity Score in Observational Studies for Causal Effects。Biometrika，70(1)，41-55。  new window
28.黃台心、鍾銘泰、陳世章(20180600)。臺灣證券業市場競爭度與創新之研究。證券市場發展季刊，30(2)=118，151-193。new window  延伸查詢new window
29.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
30.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
31.Bennedsen, Morten、Nielsen, Kasper Meisner、Pérez-González, Francisco、Wolfenzon, Daniel(2007)。Inside the Family Firm: The Role of Families in Succession Decisions and Performance。The Quarterly Journal of Economics，122(2)，647-691。  new window
32.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。Journal of Finance，52(2)，737-783。  new window
33.Hemingway, Christine A.、Maclagan, Patrick W.(2004)。Managers' Personal Values as Drivers of Corporate Social Responsibility。Journal of Business Ethics，50(1)，33-44。  new window
34.Grosfeld, I.、Tressel, T.(2002)。Competition and Ownership Structure: Substitutes or Complements? Evidence from the Warsaw Stock Exchange。Economic of Transition，10(3)，525-551。  new window
35.Fernández‐Kranz, D.、Santaló, J.(2010)。When necessity becomes a virtue: The effect of product market competition on corporate social responsibility。Journal of Economics & Management Strategy，19(2)，453-487。  new window
36.林珮萱(2017)。迎向綠色永續CSR創造共享價值。遠見雜誌。  延伸查詢new window
37.黃詩婷、張元(20210200)。銀行業務多角化與銀行績效的關聯性：社會責任績效的調節效果。臺灣管理學刊，21(1)，23-50。new window  延伸查詢new window
38.Atkins, B.(2006)。Is Corporate Social Responsibility Responsible?。NACD Directorship，32(10)，33。  new window
39.Hart, O. D.(1983)。The Market as an Incentive Mechanism。The Bell Journal of Economics，14(2)，366-382。  new window
40.Jiang, F.、Kim, K. A.、Nofsinger, J. R.、Zhu, B.(2015)。Product Market Competition and Corporate Investment: Evidence from China。Journal of Corporate Finance，35，196-210。  new window
41.Liao, T. L.、Lin, W. C.(2016)。Product Market Competition and Earnings Management around Open-Market Repurchase Announcements。International Review of Economics and Finance，44，187-203。  new window
42.Long, W.、Li, S.、Wu, H.、Song, X.(2020)。Corporate Social Responsibility and Financial Performance: The Roles of Government Intervention and Market Competition。Corporate Social Responsibility and Environmental Management，27(2)，525-541。  new window
43.Shin, I.、Park, S.(2019)。The Relation between Product Market Competition and Corporate Tax Avoidance: Evidence from Korea。Investment Management and Financial Innovations，16(2)，313-325。  new window
44.Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics，50(2/3)，127-178。  new window
45.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
46.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
47.程心瑤(20110100)。公司治理與企業責任報告之揭露。會計評論，52，35-76。new window  延伸查詢new window
48.Angrist, Joshua D.、Krueger, Alan B.(2001)。Instrumental Variables and the Search for Identification: From Supply and Demand to Natural Experiments。Journal of Economic Perspectives，15(4)，69-85。  new window
49.Bertrand, Marianne、Mullainathan, Sendhil(2003)。Enjoying the Quiet Life? Corporate Governance and Managerial Preferences。Journal of Political Economy，111(5)，1043-1075。  new window
50.Campbell, John L.(2007)。Why would corporations behave in socially responsible ways? An institutional theory of corporate social responsibility。The Academy of Management Review，32(3)，946-967。  new window
51.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
52.Desai, Mihir A.、Dharmapala, Dhammika(2009)。Corporate tax avoidance and firm value。The Review of Economics and Statistics，91(3)，537-546。  new window
53.Galbreath, J.(2010)。The Impact of Strategic Orientation on Corporate Social Responsibility。International Journal of Organizational Analysis，18(1)，23-40。  new window
54.Gong, Guojin、Louis, Henock、Sun, Amy X.(2008)。Earnings Management and Firm Performance Following Open-Market Repurchases。Journal of Finance，63(2)，947-986。  new window
55.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
56.Lawrence, Alastair、Minutti-Meza, Miguel、Zhang, Ping(2011)。Can Big 4 versus Non-Big 4 differences in audit-quality proxies be attributed to client characteristics?。The Accounting Review，86(1)，259-286。  new window
57.Manzon, Gil B. Jr.、Plesko, George A.(2002)。The Relation between Financial and Tax Reporting Measures of Income。Tax Law Review，55(2)，175-214。  new window
58.Schmidt, Klaus M.(1997)。Managerial Incentives and Product Market Competition。The Review of Economic Studies，64(2)，191-213。  new window
59.Wilson, Ryan J.(2009)。An examination of corporate tax shelter participants。The Accounting Review，84(3)，969-999。  new window
60.Porter, Michael E.、Kramer, Mark R.(2006)。Strategy and Society: The Link between Competitive Advantage and Corporate Social Responsibility。Harvard Business Review，84(12)，78-163。  new window
61.梁連文、李盈慧(20160300)。企業社會責任與銀行效率關連性之探討--三階段資料包絡分析法。會計與財金研究，9:1，頁11-30。new window  延伸查詢new window
會議論文
1.劉美纓、丁碧慧、朱奐聿(2014)。企業社會責任與公司治理、公司績效之關連性研究。2014第17屆科際整合管理研討會。台北：東吳大學。17-30。  延伸查詢new window
學位論文
1.張庭瑋(2013)。企業社會責任、稅務風險與有效稅率(碩士論文)。中國文化大學。  延伸查詢new window
2.李哲安(2015)。企業社會責任與租稅規避之關聯性(碩士論文)。國立中興大學。  延伸查詢new window
3.謝怡如(2016)。經理人持股、企業社會責任與租稅規避之關係--來自負面社會責任企業之證據(碩士論文)。國立中興大學。  延伸查詢new window
4.鍾孟宸(2021)。產品市場競爭對債務融資成本之影響：以台灣公司為例(碩士論文)。國立清華大學。  延伸查詢new window
圖書
1.World Business Council for Sustainable Development(1999)。Corporate Social Responsibility: Meeting Changing Expectations。World Business Council for Sustainable Development。  new window
2.Angrist, Joshua D.、Pischke, Jörn-Steffen(2009)。Mostly harmless econometrics: An empiricist's companion。Princeton, New Jersey：Princeton University Press。  new window
3.Miles, Raymond E.、Snow, Charles C.(1978)。Organizational Strategy, Structure, and Process。McGraw-Hill。  new window
 
 
 
 
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