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題名：管理階層法律責任與企業租稅規避
書刊名：中山管理評論
作者：廖益興／單騰笙／高儷華
作者(外文)：Liao, Yihsing／Sang, Tengsheng／Kao, Lihua
出版日期：2021
卷期：29:1
頁次：頁33-70
主題關鍵詞：管理階層法律責任；租稅規避；財務報導品質；風險承擔；Managerial legal liability；Tax avoidance；Financial reporting quality；Risk-taking
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(2) 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:2
  • 共同引用共同引用:149
  • 點閱點閱:6
期刊論文
1.Goh, B. W.(2009)。Audit committees, boards of directors, and remediation of material weaknesses in internal control。Contemporary Accounting Research，26(2)，549-579。  new window
2.Armstrong, Christopher S.、Jagolinzer, Alan D.、Larcker, David F.(2010)。Chief Executive Officer Equity Incentives and Accounting Irregularities。Journal of Accounting Research，48(2)，225-271。  new window
3.Hoyt, Robert E.、Khang, Ho(2000)。On the demand for corporate property insurance。The Journal of Risk and Insurance，67(1)，91-107。  new window
4.陳彩稚、龐嘉慧(20080600)。董監事暨重要職員責任保險之需求因素分析。臺大管理論叢，18(2)，171-195。new window  延伸查詢new window
5.Ayers, Benjamin C.、Laplante, Stacie Kelley、McGuire, Sean T.(2010)。Credit Ratings and Taxes: The Effect of Book-Tax Differences on Ratings Changes。Contemporary Accounting Research，27(2)，359-402。  new window
6.Hutton, A. P.、Marcus, A. J.、Tehranian, H.(2009)。Opaque financial reports, R2, and crash risk。Journal of Financial Economics，94(1)，67-86。  new window
7.Blaylock, Bradley、Shevlin, Terry、Wilson, Ryan J.(2012)。Tax Avoidance, Large Positive Temporary Book-Tax Differences, and Earnings Persistence。The Accounting Review，87(1)，91-120。  new window
8.Desai, M. A.(2005)。The Degradation of Reported Corporate Profits。Journal of Economic Perspectives，19(4)，171-192。  new window
9.Kim, Irene、Skinner, Douglas J.(2012)。Measuring Securities Litigation Risk。Journal of Accounting and Economics，53(1/2)，290-310。  new window
10.Lensink, Robert、Meesters, Aljar、Naaborg, Ilko(2008)。Bank efficiency and foreign ownership: Do good institutions matter?。Journal of Banking and Finance，32(5)，834-844。  new window
11.Bhagat, Sanjai、Brickley, James A.、Coles, Jeffrey L.(1987)。Managerial indemnification and liability insurance: The effect on shareholder wealth。The Journal of Risk and Insurance，54(4)，721-736。  new window
12.Li, Kuei-Fu、Liao, Yi-Ping(2014)。Directors' and officers' liability insurance and investment efficiency: Evidence from Taiwan。Pacific-Basin Finance Journal，29，18-34。  new window
13.Atwood, T. J.、Drake, M. S.、Myers, L. A.(2010)。Book-tax conformity, earnings persistence and the association between earnings and future cash flows。Journal of Accounting and Economics，50(1)，111-125。  new window
14.Dhaliwal, Dan S.、Gleason, Cristi A.、Mills, Lillian F.(2004)。Last Chance Earnings Management: Using The Tax Expense to Achieve Earnings Targets。Contemporary Accounting Research，21(2)，431-459。  new window
15.Ayers, Benjamin C.、Jiang, John、Laplante, Stacie K.(2009)。Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality。Contemporary Accounting Research，26(1)，15-54。  new window
16.Zou, Hong、Adams, Mike B.(2008)。Debt Capacity, Cost of Debt, and Corporate Insurance。Journal of Financial and Quantitative Analysis，43(2)，433-466。  new window
17.湯麗芬、廖秀梅、李建然(20140900)。董監事暨重要職員責任保險對管理階層盈餘管理行為之影響。經濟論文，42(3)，331-368。new window  延伸查詢new window
18.Hanlon, Michelle(2005)。The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences。The Accounting Review，80(1)，137-166。  new window
19.Lin, C.、Officer, M. S.、Wang, R.、Zou, Hong(2013)。Directors' and officers' liability insurance and loan spreads。Journal of Financial Economics，110(1)，37-60。  new window
20.Francis, Bill、Hasan, Iftekhar、Park, Jong Chool、Wu, Qiang(2015)。Gender Differences in Financial Reporting Decision Making: Evidence from Accounting Conservatism。Contemporary Accounting Research，32(3)，1285-1318。  new window
21.Crabtree, Aaron D.、Maher, John J.(2009)。The Influence of Differences in Taxable Income and Book Income on the Bond Credit Market。Journal of the American Taxation Association，31(1)，75-99。  new window
22.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
23.Gutiérrez, María(2003)。An Economic Analysis of Corporate Directors' Fiduciary Duties。The RAND Journal of Economics，34(3)，516-535。  new window
24.詹素嬌、蘇淑慧、劉政淮(20140600)。投保董監事責任險與保險金額於審計公費之影響。會計審計論叢，4(1)，25-51。new window  延伸查詢new window
25.楊朝旭、吳幸蓁(20090100)。資產減損之決定因素與盈餘資訊性後果：論公司治理之角色。會計評論，48，67-114。new window  延伸查詢new window
26.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
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.Baker, Tom、Griffith, Sean J.(2007)。The Missing Monitor in Corporate Governance: The Directors' and Officers' Liability Insurer。The Georgetown Law Journal，95(6)，1795-1842。  new window
29.Van Tendeloo, Brenda、Vanstraelen, Ann(2008)。Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market。European Accounting Review，17(3)，447-469。  new window
30.Krishnan, Gopal V.、Visvanathan, Gnanakumar(2008)。Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism。Contemporary Accounting Research，25(3)，827-858。  new window
31.劉若蘭、劉政淮、簡溥銘(20150700)。董監事暨重要職員責任保險與資訊揭露品質及企業舞弊關係之研究。中華會計學刊，11(1)，79-114。new window  延伸查詢new window
32.Gow, I. D.、Ormazabal, G.、Taylor, D. J.(2010)。Correcting for cross-sectional and time-series dependence in accounting research。The Accounting Review，85(2)，483-512。  new window
33.Hanlon, Michelle、Krishnan, Gopal V.、Mills, Lillian F.(2012)。Audit fees and book-tax differences。Journal of the American Taxation Association，34(1)，55-86。  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.陳明進(20091200)。財務報表資料推估課稅所得之研究。管理學報，26(6)，625-636。new window  延伸查詢new window
36.廖秀梅、湯麗芬、李建然(20160700)。董監事暨重要職員責任保險與盈餘穩健性。會計評論，63，109-150。new window  延伸查詢new window
37.Noga, Tracy J.、Schnader, Anne L.(2013)。Book-Tax Differences as an Indicator of Financial Distress。Accounting Horizons，27(3)，469-489。  new window
38.Hasan, I.、Hoi, C. K.、Wu, Q.、Zhang, H.(2017)。Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance。Journal of Accounting Research，55(3)，629-668。  new window
39.Kim, C. F.、Zhang, L.(2016)。Corporate Political Connections and Tax Aggressiveness。Contemporary Accounting Research，33(1)，78-114。  new window
40.Desai, Mihir A.、Dharmapala, Dhammika(2006)。Corporate tax avoidance and high-powered incentives。Journal of Financial Economics，79(1)，145-179。  new window
41.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
42.Yuan, R. L.、Sun, J.、Cao, F.(2016)。Directors' and Officers' Liability Insurance and Stock Price Crash Risk。Journal of Corporate Finance，37(1)，173-192。  new window
43.Mills, Lillian F.、Sansing, Richard C.(2000)。Strategic tax and financial reporting decisions: Theory and evidence。Contemporary Accounting Research，17(1)，85-106。  new window
44.陳家偉、王凱立、吳安琪、吳振宇(20150100)。董事責任險於股權結構廣度及企業價值之研究。管理評論，34(1)，23-45。new window  延伸查詢new window
45.Graham, J. R.、Hanlon, M.、Shevlin, T.、Shroff, N.(2014)。Incentives for Tax Planning and Avoidance: Evidence from the Field。The Accounting Review，89(3)，991-1023。  new window
46.劉若蘭、李旻育(20170600)。董事會政治關聯、客戶重要性對財務報導舞弊之影響。中山管理評論，25(2)，367-398。new window  延伸查詢new window
47.Ittonen, Kim、Trønnes, P. C.(2015)。Benefits and costs of appointing joint audit engagement partners。Auditing: A Journal of Practice & Theory，34(3)，23-46。  new window
48.Bardhan, I.、Lin, S.、Wu. S. L.(2015)。The quality of internal control over financial reporting in family firms。Accounting Horizons，29(1)，41-60。  new window
49.Chi, Wuchun、Huang, Huichi、Liao, Yichun、Xie, Hong(2009)。Mandatory audit partner rotation, audit quality and market perception: Evidence from Taiwan。Contemporary Accounting Research，26(2)，359-391。  new window
50.Gul, Ferdinand A.、Fung, Simon Y. K.、Jaggi, Bikki(2009)。Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise。Journal of Accounting and Economics，47(3)，265-287。  new window
51.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics，39(1)，163-197。  new window
52.Chung, Hyeesoo Sally H.、Hillegeist, Stephen A.、Wynn, Jinyoung P.(2015)。Directors' and officers' legal liability insurance and audit pricing。Journal of Accounting and Public Policy，34(6)，551-577。  new window
53.Chalmers, John M. R.、Dann, Larry Y.、Harford, Jarrad(2002)。Managerial Opportunism? Evidence from Directors' and Officers' Insurance Purchases。The Journal of Finance，57(2)，609-636。  new window
54.Chung, Hyeesoo H.、Wynn, Jinyoung P.(2008)。Managerial legal liability coverage and earnings conservatism。Journal of Accounting and Economics，46(1)，135-153。  new window
55.Core, John E.(1997)。On the corporate demand for directors' and officers' insurance。Journal of Risk and Insurance，64(1)，63-87。  new window
56.Holderness, Clifford G.(1990)。Liability insurers as corporate monitors。International Review of Law and Economics，10(2)，115-129。  new window
57.Lin, C.、Officer, M. S.、Zou, H.(2011)。Directors' and Officers' Liability Insurance and Acquisition Outcomes。Journal of Financial Economics，102(3)，507-525。  new window
58.Wynn, Jinyoung Park(2008)。Legal liability coverage and voluntary disclosure。The Accounting Review，83(6)，1639-1669。  new window
59.Core, John E.(2000)。The directors' and officers' insurance premium: An outside assessment of the quality of corporate governance。Journal of Law, Economics, and Organization，16(2)，449-477。  new window
60.O'Sullivan, Noel(1997)。Insuring the Agents: The Role of Directors' and Officers' Insurance in Corporate Governance。Journal of Risk and Insurance，64(3)，545-556。  new window
61.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
62.Boyer, M.(2007)。Directors' and Officers' Insurance in Canada。Corporate Ownership and Control，4(4)，154-159。  new window
63.Chan, K.、Lin, K.、Mo, P.(2010)。Will a Departure from Tax-Based Accounting Encourage Tax Noncompliance? Archival Evidence from a Transition Economy。Journal of Accounting and Economics，50(1)，58-73。  new window
64.Ettredge, M.、Sun, L.、Lee, P.、Anandarajan, A.(2008)。Is Earnings Fraud Associated with High Deferred Tax and/or Book Minus Tax Levels?。Auditing: A Journal of Practice and Theory，27(1)，1-33。  new window
65.Hanlon, M.、Maydew, E.、Shevlin, T.(2008)。An Unintended Consequence of Book-Tax Conformity: A loss of Earnings Informativeness。Journal of Accounting and Economics，46(2/3)，294-311。  new window
66.Heltzer, W.、Shelton, S.(2011)。The Book-Tax Divide: Perceptions from the Field。Research in Accounting Regulation，23(2)，130-137。  new window
67.Kubick, T. R.、Masli, A. N. S.(2016)。Firm-level Tournament Incentives and Corporate Tax Aggressiveness。Journal of Accounting and Public Policy，35(1)，66-83。  new window
68.Kuo, N. T.、Lee, C. F.(2016)。A Potential Benefit of Increasing Book-Tax Conformity: Evidence from the Reduction in Audit Fees。Review of Accounting Studies，21(4)，1287-1326。  new window
69.Whitaker, C.(2005)。Bridging the Book-Tax Accounting Gap。The Yale Law Journal，115(3)，680-726。  new window
70.高蘭芬、盧正壽、黃冠智、陳安琳(20120900)。公司治理、公司績效與投資策略。中山管理評論，20(3)，851-879。new window  延伸查詢new window
71.Anthony, Joseph H.、Ramesh, K.(1992)。Association between accounting performance measures and stock prices: a test of the life cycle hypothesis。Journal of Accounting and Economics，15(2/3)，203-227。  new window
72.吳幸蓁、謝佳純、梁書瑋(20141200)。薪酬委員會之設置及其品質對高階經理人薪酬績效敏感性之影響。中華會計學刊，10(2)，135-188。new window  延伸查詢new window
73.Akerlof, George A.(1970)。The Market for 'Lemons': Quality Uncertainty and the Market Mechanism。The Quarterly Journal of Economics，84(3)，488-500。  new window
74.華琪筠、林文祥、林宗輝、蔡彥卿(20100600)。現金流量請求權及控制權偏離程度對應計盈餘持續性以及股市反應之影響。中山管理評論，18(2)，303-324。new window  延伸查詢new window
75.Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics，50(2/3)，127-178。  new window
76.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
77.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
78.Chen, Zhihong、Li, Oliver Zhen、Zou, Hong(2016)。Directors' and officers' liability insurance and the cost of equity。Journal of Accounting and Economics，61(1)，100-120。  new window
79.Badertscher, B. A.、Phillips, J. D.、Pincus, M.、Rego, S. O.(2009)。Earnings management strategies and the trade-off between tax benefits and detection risk: to conform or not to conform?。The Accounting Review，84(1)，63-97。  new window
80.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
81.McGuire, S. T.、Omer, Thomas C.、Wang, Dechun(2012)。Tax avoidance: does tax-specific industry expertise make a difference?。The Accounting Review，87(3)，975-1003。  new window
82.Hanlon, M.、Laplante, S.、Shevlin, T.(2005)。Evidence on the possible information loss of conforming book income and taxable income。Journal of Law and Economics，48(2)，407-442。  new window
研究報告
1.Boyer, M.(2005)。Directors' and Officers' Insurance and Shareholder' Protection。Department of Finance, HEC Montreal。  new window
2.Boubakri, N.、Ghalleb, N.、Boyer, M. M.(2008)。Managerial Opportunism in Accounting Choice; Evidence from Directors' and Officers' Liability Insurance Purchases。Department of Finance, HEC Montreal。  new window
圖書
1.Baker, Tom、Griffith, Sean J.(2010)。Ensuring Corporate Misconduct: How Liability Insurance Undermines Shareholder Litigation。Chicago, IL：University of Chicago Press。  new window
2.Wooldridge, J. M.(2013)。Econometric Analysis of Cross-Section and Panel Data。MIT Press。  new window
其他
1.Skipper, H. D.(1997)。Foreign Insurers in Emerging Markets: Issues and Concerns。  new window
圖書論文
1.Li, Kai、Prabhala, Nagpurnanand(2007)。Self-selection Models in Corporate Finance。Handbook of Corporate Finance: Empirical Corporate Finance。Amsterdam：North-Holland Publishing Co.。  new window
 
 
 
 
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