Reference: | 于宗先,2004,“政治獻金的經濟觀”,經濟前瞻,32-35。 林嬌能,2016,獨立董事在企業租稅規劃的監督效果,會計審計論叢,6〈1):55-86。 張凱雯,2010,董事政治關聯及政治獻金對企業價值之影響,國立臺灣科技大學財務金融研究所未出版碩士論文。 陳明進與蔡麗雯,2006,財稅所得差異決定因素及課稅所得推估之研究,管理學報,第23 期(6):739-763。 陳信憲、陳雯香,2011,政治獻金對台灣公司股票報酬之影響,台灣銀行季刊第六十二卷第二期p275-287。 Alexander, H. E. (1984). Financing Politics, Congressional Quarterly Press. Washington. Austen-Smith, D. (1995). Campaign contributions and access. The American Political Science Review 89 (3):566-581. Balakrishnan, K., J. L. Blouin and W. R. Guay. (2013). Does Tax Aggressiveness Reduce Corporate Transparency? Retrieved from http://dx.doi.org/10.2139/ssrn.1792783 Barrick, John A. and Brown, Jennifer L.(2018), Tax-Related Corporate Political Activity Research: A Literature Review. Journal of American Taxation Association, Forthcoming. Bauer, R., Ithiel de Sola Pool, and Dexter, L. (1963). American Business and Public Policy: The Politics of Foreign Trade. New York: Atherton Press. Belo, F., Gala, V.D., Li, J. (2013). Government Spending, Political Cycles, and the Cross Section of Stock Returns. Journal of Financial Economics 107: 305-324. Brown, J. L., Drake, K., & Wellman, L. (2015). The benefits of a relational approach to corporate political activity: Evidence from political contributions to tax policymakers. American Accounting Association, 37(1), 69-102. Boubakri, N., S. A. Mansi and W. Saffar. (2013). Political institutions, connectedness, and corporate risk-taking. Journal of International Business Studies, 44(3), 195-215. Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are Family Firms More Tax Aggressive than Non-Family Firms? Journal of Financial Economics, 95(1), 41-61. Chen, Z., S. Dyreng and B. Li. (2018). Corporate Political Contributions and Tax Avoidance. 2014 American Taxation Association Midyear Meeting. Claessens, S., Feijen, E., Laeven, L. (2008). Political Connections and Preferential Access to Finance: The Role of Campaign Contributions. Journal of Financial Economics 88: 554- 580. Cooper, M.J., Gulen, H., Ovtchinnikov, A.V. (2010). Corporate Political Contributions and Stock Returns. The Journal of Finance 65, 687-724. Correia, M., (2014). Political Connections, Political Connections and SEC Enforcement. Journal of Accounting and Economics 57: 241-262. Dahl, R. (1959). Business and Politics: A Critical Appraisal of Political Science. The American Political Science Review 53(1): 1-34. Dean, J. W. (2002). Some questions about Enron’s campaign contributions: Did Enron successfully buy influence with the money it spent? FindLaw, January 18. Desai, M. A., and D. Dharmapala. (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics 79(1): 145-179. Desai, M. A., A. Dyck, and L. Zingales. (2007). Theft and taxes. Journal of Financial Economics 84(3): 591-623. Drope, J., Hansen, W., (2008). Futility and Free-Riding: Corporate Political Participation and Tax Rates in the United States. Business and Politics 10: Iss. 3, Article 2. Duchin, R. and D. Sosyura. (2012). The politics of government investment. Journal of Financial Economics, 106(1), 24-48. Dyreng, S., M. Hanlon, and E. Maydew. (2008). Long-run corporate tax avoidance. The Accounting Review83: 61-82 Faccio, Mara. (2006), Politically connected firms, American Economic Review 96, 369– 386. Faccio, Mara and David C. Parsley. (2007). Sudden deaths: Taking stock of political connections, Centre for Economic Policy Research NO.5460. Faccio, M., R. W. Masulis and J. J. Mcconnell. (2006). Political Connections and Corporate Bailouts. Journal of Finance, 61(6), 2597-2635. Fisman, R. (2001). Estimating the value of political connections. American Economic Review, 91(4), 1095–1102. Goldman, E., Rocholl, J., So, J. (2009). Do Politically Connected Boards Affect Firm Value? Review of Financial Studies 22, 2331-2360. 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. Hambrick, D. C., and P. A. Mason. (1984). Upper echelons: The organization as a reflection of its top managers. Academy of management review9 (2):193-206. Hanlon, M., and S. Heitzman, (2010). A review of tax research. Journal of Accounting and Economics50 (2): 127-178. Hill, D., Kelly, G., Lockhart, G., Van Ness, R. (2013). Determinants and Effects of Corporate Lobbying. Financial Management, 42(4),931-957.. Hillman, A. J., and M. A. Hitt. (1999). Corporate political strategy formulation: A model of approach, participation, and strategy decisions. Academy of Management Review 24 (4):825-842. Hoopes, J. L., D. Mescall and J. A. Pittman. (2012). Do IRS Audits Deter Corporate Tax Avoidance? The Accounting Review, 87(5), 1603-1639. Houston, J. F., L. Jiang, C. Lin and Y. Ma. (2014). Political Connections and the Cost of Bank Loans. Journal of Accounting Research, 52(1), 193-243. Humphries, C. (1991). Corporations, PACs and the strategic link between contributions and lobbying activities. The Western Political Quarterly:353-372. Hunter, W. J. and M. A. Nelson. (1995). Tax enforcement: A public choice perspective. Public Choice, 82(1-2), 53–67. Jensen, M. C., and W. H. Meckling. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics 3(4):305-360. Kim, C. F. and L. Zhang. (2016). Corporate Political Connections and Tax Aggressiveness. Contemporary Accounting Research, 33(1), 78-114. Law, K., and L. M. Mills. (2016). Managerial characteristics and corporate taxes. Review of Accounting Studies forthcoming. Meade, J., and S. Li. (2012). Strategic corporate tax lobbying: Working paper, University of Houston. Mills, L. F., S. E. Nutter and C. M. Schwab. (2013). The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors. The Accounting Review, 88(3), 977-1005. Rego, S. (2003). Tax-Avoidance Activities of U.S. Multinational Corporations. Contemporary Accounting Research, 20(4), 805-833. Schuler, D. A., K. Rehbein, and R. D. Cramer. (2002). Pursuing strategic advantage through policital means: A multivariate approach. Academy of Management Journal 45 (4):659- 672. Shevlin, T. (2007). The Future of Tax Research: From an Accounting Professor’s Perspective. Journal of the American Taxation Association, 29(2), 87–93. Snyder, J. M., Jr. (1992). Long-term investing in politicians; or, give early, give often. Journal of Law and & Economics 35 (1):15-44. Wright, J. R. (1990). Contributions, lobbying, and committee voting in the US House of Representatives. The American Political Science Review 84:417-438. Young, M., M. Reksulak and W. F. Shughart. (2001). The Political Economy of the IRS. Economics & Politics, 13(2). Yu, F., Yu, X., (2011). Corporate Lobbying and Fraud Detection. Journal of Financial and Quantitative Analysis 46: 1865-1891. Zelenak, L., (1988). Are Rifle Shot Transition Rules and Other Ad Hoc Tax Legislation Constituional? Tax Law Review 44: 563-625 Zimmerman, J. L. (1983). Taxes and firm size. Journal of Accounting and Economics 5:119-149. |