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題名:法人持股、企業績效與企業租稅規避之關聯性
書刊名:財稅研究
作者:梁立昕林咸劭郭振雄何怡澄
出版日期:2021
卷期:50:2
頁次:頁22-61
主題關鍵詞:租稅規避企業績效法人持股不連續斷點迴歸模型
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:16
  • 點閱點閱:6
期刊論文
1.Campbell, D. T.(1969)。Reforms as Experiments。American Psychologist,24(4),409-429。  new window
2.Salancik, G. R.、Pfeffer, J.(1980)。Effects of Ownership and Performance on Executive Tenure in US Corporations。The Academy of Management Journal,23(4),653-664。  new window
3.Thistlethwaite, Donald L.、Campbell, Donald T.(1960)。Regression-discontinuity analysis: An alternative to the ex post facto experiment。Journal of Educational Psychology,51(6),309-317。  new window
4.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
5.Minnick, Kristina L.、Noga, Tracy J.(2010)。Do corporate governance characteristics influence tax management?。Journal of Corporate Finance,16(5),703-718。  new window
6.Chung, R.、Firth, M.、Kim, J. B.(2002)。Institutional Monitoring and Opportunistic Earnings Management。Journal of Corporate Finance,8(1),29-48。  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.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
9.Black, Bernard、Kim, Woochan(2012)。The Effect of Board Structure on Firm Value: A Multiple Identification Strategies Approach Using Korean Data。Journal of Financial Economics,104(1),203-226。  new window
10.Angrist, J. D.、Lavy, V.(1999)。Using Maimonides' rule to estimate the effect of class-size on scholastic achievement。The Quarterly Journal of Economics,114(2),533-575。  new window
11.McConnell, J. J.、Servaes, H.(1990)。Additional Evidence on Equity Ownership and Corporate Value。Journal of Financial Economics,27(2),595-612。  new window
12.Calonico, Sebastian、Cattaneo, Matias D.、Titiunik, Rocio(2014)。Robust Nonparametric Confidence Intervals for Regression-Discontinuity Designs。Econometrica,82(6),2295-2326。  new window
13.Boone, A. L.、White, J. T.(2015)。The Effect of Institutional Ownership on Firm Transparency and Information Production。Journal of Financial Economics,117(3),508-533。  new window
14.Fich, M. E.、Harford, Jarrad、Tran, Anh L.(2015)。Motivated Monitors: The Importance of Institutional Investors, Portfolio Weights。Journal of Financial Economics,118(1),21-48。  new window
15.Schmidt, C.、Fahlenbrach, R.(2017)。Do exogenous changes in passive institutional ownership affect corporate governance and firm value?。Journal of Financial Economics,124(2),285-306。  new window
16.Appel, I. R.、Gormley, T. A.、Keim, D. B.(2016)。Passive investors, not passive owners。Journal of Financial Economics,121(1),111-141。  new window
17.Morck, Randall、Shleifer, Andrei、Vishny, Robert W.(1988)。Management Ownership and Market Valuation: An Empirical Analysis。Journal of Financial Economics,20(1/2),293-315。  new window
18.Chang, Y. C.、Hong, H.、Liskovich, I.(2014)。Regression Discontinuity and the Price Effects of Stock Market Indexing。Review of Financial Studies,28(1),212-246。  new window
19.Chen, S.、Huang, Y.、Li, N.、Shevlin, T.(2019)。How Does Quasi-Indexer Ownership Affect Corporate Tax Planning?。Journal of Accounting and Economics,67(2/3),278-296。  new window
20.Allen, J. W.、Phillips, G. M.(2000)。Corporate Equity Ownership, Strategic Alliances, and Product Market Relationships。Journal of Finance,55(6),2791-2815。  new window
21.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
22.Bharadwaj, P.、Løken, K. V.、Neilson, C.(2013)。Early life health interventions and academic achievement。American Economic Review,103(5),1862-1891。  new window
23.Bird, A.、Karolyi, S. A.(2016)。Governance and taxes: Evidence from regression discontinuity。The Accounting Review,92(1),29-50。  new window
24.Calonico, S.、Cattaneo, M. D.、Farrell, M. H.、Titiunik, R.(2017)。Rdrobust: Software for regression-discontinuity designs。The Stata Journal,17,372-404。  new window
25.Cascio, E. U.、Lewis, E. G.(2006)。Schooling and the armed forces qualifying test evidence from school-entry laws。Journal of Human Resources,41(2),294-318。  new window
26.Khan, M.、Srinivasan, S.、Tan, L.(2016)。Institutional ownership and corporate tax avoidance: New evidence。The Accounting Review,92(2),101-122。  new window
27.Lalive, Rafael(2007)。Unemployment benefits, unemployment duration, and post-unemployment jobs: A regression discontinuity approach。American Economic Review,97(2),108-112。  new window
28.Shigeoka, H.(2014)。The effect of patient cost sharing on utilization, health, and risk protection。American Economic Review,104(7),2152-2184。  new window
29.Pound, John(1988)。Proxy contests and the efficiency of shareholder oversight。Journal of Financial Economics,20(1/2),237-265。  new window
30.Jensen, Michael C.、Ruback, Richard S.(1983)。The market for corporate control: The scientific evidence。Journal of Financial Economics,11(1-4),5-50。  new window
31.Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics,50(2/3),127-178。  new window
32.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
33.Desai, Mihir A.、Dharmapala, Dhammika(2009)。Corporate tax avoidance and firm value。The Review of Economics and Statistics,91(3),537-546。  new window
34.Lee, David S.、Lemieux, Thomas(2010)。Regression Discontinuity Designs in Economics。Journal of Economic Literature,48(2),281-355。  new window
35.Bhagat, Sanjai、Bolton, Brian(2008)。Corporate Governance and Firm Performance。Journal of Corporate Finance,14(3),257-273。  new window
36.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
研究報告
1.Rajgopal, S.、Venkatachalam, M.(1997)。The Role of Institutional Investors in Corporate Governance: An Empirical Investigation。Graduate School of Business, Stanford University。  new window
學位論文
1.陳佑昌(2014)。公司治理與投資績效之研究--以臺灣50指數與富櫃50指數為例(碩士論文)。國立臺中科技大學。  延伸查詢new window
2.張峻萍(1999)。公司監理與經營績效之關係(碩士論文)。國立臺灣大學。  延伸查詢new window
其他
1.金融監督管理委員會證券期貨局(2017)。我國開放外資投資國內證券簡史,http://www.sfc.gov.tw/reference/reference-index.htp。  延伸查詢new window
2.金融監督管理委員會證券期貨局(2019)。外資持有股票占總市值比重,https://www.sfb.gov.tw/ch/home.jsp?id=526&parentpath=0,4,109。  延伸查詢new window
 
 
 
 
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