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題名：複雜股權結構與企業避稅之關聯--以我國上市櫃公司為例
書刊名：財稅研究
作者：鄭竹君 引用關係／劉祈麟
出版日期：2020
卷期：49:6
頁次：頁34-54
主題關鍵詞：股權結構；企業避稅；上市櫃公司
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:100
  • 點閱點閱:14
期刊論文
1.薛健宏(20080100)。董監持股、盈餘平穩化與企業風險之關連性研究。會計評論，46，107-130。new window  延伸查詢new window
2.林宜男(20030300)。關係企業交叉持股之弊端研討。國立臺灣大學法學論叢，32(2)，105-166。new window  延伸查詢new window
3.Jiraporn, P.、Kim, Y. S.、Mathur, I.(2008)。Does Corporate Diversification Exacerbate or Mitigate Earnings Management? An Empirical Analysis。International Review of Financial Analysis，17(5)，1087-1109。  new window
4.Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2008)。Long-run corporate tax avoidance。The Accounting Review，83(1)，61-82。  new window
5.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
6.Bushman, R.、Chen, Q.、Engel, E.、Smith, A.(2004)。Financial Accounting Information, Organizational Complexity and Corporate Governance Systems。Journal of Accounting and Economics，37(2)，167-201。  new window
7.Minnick, Kristina L.、Noga, Tracy J.(2010)。Do corporate governance characteristics influence tax management?。Journal of Corporate Finance，16(5)，703-718。  new window
8.Desai, M. A.、Dharmapala, D.(2006)。Corporate tax avoidance and high-powered incentives。Journal of Financial Economics，79(1)，145-179。  new window
9.Graham, J. R.(2000)。How big are the tax benefits of debt?。The Journal of Finance，55(5)，1901-1941。  new window
10.姜家訓、葉鴻銘(20080100)。Corporate Diversification, Shared Audit Opinion, and Accruals Quality。會計評論，46，67-105。new window  延伸查詢new window
11.Chyz, J. A.(2013)。Personally tax aggressive executives and corporate tax sheltering。Journal of Accounting and Economics，56(2/3)，311-328。  new window
12.Mills, L.、Erickson, M. M.、Maydew, E. L.(1998)。Investments in tax planning。The Journal of the American Taxation Association，20(1)，1-20。  new window
13.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
14.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
15.McGuire, Sean T.、Wang, Dechun、Wilson, Ryan J.(2014)。Dual class ownership and tax avoidance。The Accounting Review，89(4)，1487-1516。  new window
16.薛敏正、林于璿、邱彥毅(20170600)。避稅行為與資訊透明度之關聯性研究。管理學報，34(2)，167-187。new window  延伸查詢new window
17.Rego, Sonja Olhoft(2003)。Tax-Avoidance Activities of U.S. Multinational Corporations。Contemporary Accounting Research，20(4)，805-833。  new window
18.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
19.范宏書、林彥廷、陳慶隆(20181100)。企業多角化對財稅差異之影響。當代會計，19(2)，213-239。new window  延伸查詢new window
20.Claessens, Stijn、Djankov, Simeon、Lang, Larry H. P.(2000)。The Separation of Ownership and Control in East Asian Corporations。Journal of Financial Economics，58(1/2)，81-112。  new window
21.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。Journal of Law and Economics，26(2)，301-325。  new window
22.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance，54(2)，471-517。  new window
23.許文馨、劉心才(20180400)。Tax Avoidance and Pyramidal Layers。臺大管理論叢，28(1)，1-41。new window  延伸查詢new window
24.Lemmon, Michael L.、Lins, Karl V.(2003)。Ownership structure, corporate governance, and firm value: Evidence from the East Asian financial crisis。The Journal of Finance，58(4)，1445-1468。  new window
25.廖益興、楊清溪(20070800)。公司治理機制與財務報表品質之關聯性研究。財務金融學刊，15(3)，67-112。new window  延伸查詢new window
26.Allingham, Michael G.、Sandmo, Agnar(1972)。Income Tax Evasion: A Theoretical Analysis。Journal of Public Economics，1(3/4)，323-338。  new window
27.Park, J.、Ko, C. Y.、Jung, H.、Lee, Y. S.(2016)。Managerial ability and tax avoidance: Evidence from Korea。Asia-Pacific Journal of Accounting & Economics，23(4)，449-477。  new window
28.Fama, Eugene F.(1980)。Agency Problems and the Theory of the Firm。Journal of Political Economy，88(2)，288-307。  new window
29.Villalonga, Belen、Amit, Raphael(2006)。How do family ownership, control and management affect firm value?。Journal of Financial Economics，80(2)，385-417。  new window
30.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。Journal of Finance，52(2)，737-783。  new window
31.Claessens, Stijn、Fan, Joseph P. H.(2002)。Corporate governance in Asia: A survey。International Review of Finance，3(2)，71-103。  new window
32.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
33.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
34.Desai, Mihir A.、Dharmapala, Dhammika(2009)。Corporate tax avoidance and firm value。The Review of Economics and Statistics，91(3)，537-546。  new window
35.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
36.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
37.Porcano, Thomas M.(1986)。Corporate Tax Rates: Progressive, Proportional, or Regressive。The Journal of the American Taxation Association，7(2)，17-31。  new window
38.Zimmerman, Jerold L.(1983)。Taxes and firm size。Journal of Accounting and Economics，5，119-149。  new window
學位論文
1.凃慶昇(2015)。海外轉投資事業體之內部控制研究--以臺灣某上市公司為例(碩士論文)。國立中正大學。  延伸查詢new window
2.黃金龍(2013)。納入公司治理之兩岸財務危機預警模型之建置(碩士論文)。東吳大學。  延伸查詢new window
3.吳孟潔(2005)。集團企業公司治理機制與外資持股關聯性之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
圖書
1.Mills, C. W.(1998)。Blackness Visible: Essays on Philosophy and Race。Cornell University Press。  new window
單篇論文
1.Mills, L. F.，Newberry, K. J.，Trautman, W. B.(2002)。Trends in book-tax income and balance sheet differences，https://papers.ssrn.com/sol3/papers.cfm?abstract_id=313040。  new window
圖書論文
1.Hanlon, M.、Mills, L. F.、Slemrod, J.(2007)。An empirical examination of corporate tax noncompliance。Taxing Corporate Income in the 21st Century。Cambridge：Cambridge University Press。  new window
2.Bebchuk, L. A.、Kraakman, R.、Triantis, G. G.(2000)。Stock pyramids, cross ownership and dual class equity: The mechanisms and agency costs of separating control from cash flow rights。Concentrated Corporate Ownership。Chicago：University of Chicago Press。  new window
 
 
 
 
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