政治獻金與股票報酬：租稅規避調節效果__臺灣人文及社會科學引文索引資料庫

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題名：	政治獻金與股票報酬：租稅規避調節效果
書刊名：	企業管理學報
作者：	邱士宗／林立妤／郭振雄／何怡澄
作者(外文)：	Chiu, Shih-tsung／Lin, Li-yu／Kuo, Jenn-shyong／Ho, Yi-cheng
出版日期：	2020
卷期：	45:4
頁次：	頁1-31
主題關鍵詞：	政治獻金；租稅規避；股票報酬；Political contribution；Tax avoidance；Stock returns
原始連結：	連回原系統網址
相關次數：	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:0 共同引用:0 點閱:28

期刊論文
1.	Goldman, Eitan、Rocholl, Jörg、So, Jongil(2009)。Do politically connected boards affect firm value?。The Review of Financial Studies，22(6)，2331-2360。
2.	Jayachandran, Seema(2006)。The Jeffords Effect。Journal of Law and Economics，49(2)，397-425。
3.	Faccio, Mara(2006)。Politically-Connected Firms: Can They Squeeze the State?。American Economic Review，96(1)，369-386。
4.	Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2008)。Long-run corporate tax avoidance。The Accounting Review，83(1)，61-82。
5.	Snyder, James M. Jr.(1990)。Campaign Contributions as Investments: The U.S. House of Representatives, 1980-1986。Journal of Political Economy，98(6)，1195-1227。
6.	Cooper, Michael J.、Gulen, Huseyin、Ovtchinnikov, Alexei V.(2010)。Corporate Political Contributions and Stock Returns。Journal of Finance，65(2)，687-724。
7.	Roberts, Brian E.(1990)。A Dead Senator Tells No Lies: Seniority and the Distribution of Federal Benefits。American Journal of Political Science，34(1)，31-58。
8.	Hillman, Amy J.、Keim, Gerald D.、Schuler, Douglas(2004)。Corporate political activity: A review and research agenda。Journal of Management，30(6)，837-857。
9.	Duchin, R.、Sosyura, D.(2012)。The politics of government investment。Journal of Financial Economics，106(1)，24-48。
10.	Bonardi, J.-P.、Hillman, A. J.、Keim, G. D.(2005)。The attractiveness of political markets: Implications for firm strategy。Academy of Management Review，30(2)，397-413。
11.	Richter, B. K.、Samphantharak, K.、Timmons, J. F.(2009)。Lobbying and taxes。American Journal of Political Science，53(4)，893-909。
12.	Rego, Sonja Olhoft(2003)。Tax-Avoidance Activities of U.S. Multinational Corporations。Contemporary Accounting Research，20(4)，805-833。
13.	Kim, C. F.、Zhang, L.(2016)。Corporate Political Connections and Tax Aggressiveness。Contemporary Accounting Research，33(1)，78-114。
14.	Goldman, E.、Rocholl, J.、So, J.(2013)。Politically connected boards of directors and the allocation of procurement contracts。Review of Finance，17(5)，1617-1648。
15.	Watts, Ross L.、Zimmerman, Jerold L.(1978)。Towards a positive theory of the determination of accounting standards。The Accounting Review，53(1)，112-134。
16.	Claessens, Stijn、Feijen, Erik、Laeven, Luc(2008)。Political Connections and Preferential Access to Finance: The Role of Campaign Contributions。Journal of Financial Economics，88(3)，554-580。
17.	Fisman, Raymond(2001)。Estimating the Value of Political Connections。The American Economic Review，91(4)，1095-1102。
18.	Barrick, J. A.、Brown, J. L.(2019)。Tax-related corporate political activity research: A literature review。The Journal of the American Taxation Association，41(1)，59-89。
19.	Chan, K. H.、Mo, L. L.、Tang, T.(2016)。Tax avoidance and tunneling: Empirical analysis form an agency perspective。Journal of International Accounting Research，15(3)，49-66。
20.	Chen, H.、Parsley, D.、Yang, Y. W.(2015)。Corporate lobbying and firm performance。Journal of Business Finance & Accounting，42(3/4)，444-481。
21.	Hill, M. D.、Kelly, G. W.、Lockhart, G. B.、Ness, R. A.(2013)。Determinants and effects of corporate lobbying。Financial Management，42(4)，931-957。
22.	Huber, J.、Kirchler, M.(2013)。Corporate campaign contributions and abnormal stock returns after presidential elections。Public Choice，156(1/2)，285-307。
23.	Inger, K. K.(2014)。Relative valuation of alternative methods of tax avoidance。The Journal of the American Taxation Association，36(1)，27-55。
24.	Yu, F.、Yu, X.(2011)。Corporate lobbying and fraud detection。Journal of Financial and Quantitative Analysis，46(6)，1865-189。
25.	Daniel, Kent、Grinblatt, Mark、Titman, Sheridan、Wermers, Russ(1997)。Measuring Mutual Fund Performance with Characteristic-based Benchmarks。Journal of Finance，52(3)，1035-1058。
26.	Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics，50(2/3)，127-178。
27.	Desai, Mihir A.、Dharmapala, Dhammika(2009)。Corporate tax avoidance and firm value。The Review of Economics and Statistics，91(3)，537-546。
28.	Wilson, Ryan J.(2009)。An examination of corporate tax shelter participants。The Accounting Review，84(3)，969-999。
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。
30.	Salamon, Lester M.、Siegfried, John J.(1977)。Economic Power and Political Influence: The Impact of Industry Structure on Public Policy。American Political Science Review，71(3)，1026-1043。

會議論文
1.	Chen, Z.、Dyreng, S.、Li, B.(2018)。Corporate political contributions and tax avoidance。2014 American Taxation Association Midyear Meeting。
2.	Dhaliwal, D. S.、Huang, S. X.、Moser, W. J.、Pereira, R.(2011)。Corporate tax avoidance and the level and valuation of firm cash holdings。2011 American Accounting Association Annual Meeting--Tax Concurrent Sessions。
3.	Wang, X.(2011)。Tax avoidance, corporate transparency, and firm value。2011 American Accounting Association Annual Meeting--Tax Concurrent Sessions。

圖書
1.	Aiken, Leona S.、West, Stephen G.、Reno, Raymond R.(1991)。Multiple regression: Testing and interpreting interactions。Sage。

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