Reference: | 1. 台北市國稅局,2009,所得稅反避稅之研究,行政院賦稅改革委員會研究報 告。 2. 葉維惇,2011,我國實施移轉訂價制度對台商利潤配置之影響-以上市櫃電 子業為例,國立台灣大學管理學院碩士在職專班會計與管理決策組碩士論文。 3. 陳明進和汪瑞芝,2002,兩稅合一實施與營事業盈餘管理之實證研究,財稅 研究 37(6):1-18。 4. Bagheri, S. M. B., Milad E., Meysam B., and Esmail A. R., 2013, Effect of Accounting Conservatism Level, Debt Contracts and Profitability on the Earnings Management of Companies: Evidence from Tehran Stock Exchange, International Journal of Economy, Management and Social Sciences 2 (7): 533-538. 5. Bergstresser, D. and Thomas Philippon, 2006, CEO Incentives and Earnings Management, Journal of Financial Economics 80 (3): 511-529. 6. Beuselincka, Christof and Marc Deloof, 2014, Earnings Management in Business Groups:Tax Incentives or Expropriation Concealment?, The International Journal of Accounting 49 (1):27-52. 7. Burgstahler, David and Michael Eames, 2006, Management of Earnings and Analysts` Forecasts to Achieve Zero and Small Positive Earnings Surprises, Journal of Business Finance & Accounting 33 (5-6): 633-652. 8. Cai, Hongbin and Qiao Liu, 2009, Competition and corporate tax avoidance: Evidence from chinese industrial firms, The Economic Journal 119 (4): 764-795. 9. Choi, In., 2001,Unit root tests for panel data, Journal of international money and Finance 20 (2): 249-272. 10. Collins, J.H., D.A. Shackelford, and J.M. Wahlen, 1995, Bank differences in the coordination of regulatory capital, earnings and taxes, Journal of Accounting Research 33 (2): 263-291. 11. Davidson, Sinclair and Richard Heaney, 2012, Effective tax rates and the political cost hypothesis:a re- evaluation of Australian evidence, Australian Tax Forum 27(1): 80-105. 12. Dechow, P.M., Richard G. Sloan and Amy P. Sweeney, 1995, Detecting earnings management, The Accounting Review 70(2): 193-225. 13. Dechow, Patricia M., Richard G. Sloan, and Amy P. Sweeney, 1996, Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the sec, Contemporary accounting research 13(1): 1-36. 14. Desai, Mihir A., and Dhammika Dharmapala, 2006, Corporate tax avoidance and high-powered incentives, Journal of Financial Economics 79 (1): 145-179. 15. Desai, Mihir A., C. Fritz Foley, and James R. Hines Jr., 2006, The demand for tax haven operations, Journal of Public Economics 90 (3): 513-531. 16. Desaia, Mihir A., Alexander Dyckb, Luigi Zingales, 2007, Theft and taxes, Journal of Financial Economics 84 (3): 591-623. 17. Dyreng, S., Michelle Hanlon, and Edward L. Maydew, 2008, Long-run corporate tax avoidance, The Accounting Review 83 (1): 61-82. 18. Dyreng, Scott D. and Bradley P. Lindsey, 2009, Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms’ Tax Rates, Journal of Accounting Research 47 (5): 1283-1316. 19. Dyreng, Scott D., Michelle Hanlon, Edward L. Maydew, 2010, The Effects of Executives on Corporate Tax Avoidance, The Accounting Review 85 (4): 1163-1189. 20. Dyreng, Scott D., Michelle Hanlon, and Edward L. Maydew, 2012, Where do firms manage earnings?, Review of Accounting Studies 17 (3): 649-687 21. Durnev, A., T. Li and M. Magnan, 2012, Beyond Tax Avoidance: Offshore Firms` Institutional Environment and Financial Reporting ,SSRN working paper. 22. Easton, Peter D.and Mark E. Zmijewski, 1989, Cross- sectional variation in the stock market response to accounting earnings announcements, Journal of Accounting and Economics 11 (2-3): 117-141. 23. Fama, Eugene F., and Michael C. Jensen, 1983, Separation of ownership and control, Journal of law and economics 26 (2): 301-325. 24. Government Accountability Office, 2008, International Taxation: Large U.S. Corporations and Federal Contractors with Subsidiaries in Jurisdictions Listed as Tax Havens or Financial Privacy Jurisdictions, Retrieved from:http://www.gao.gov/products/GAO-09-157. 25. Guenther, D. A., 1994, Earnings management in response to corporate tax rate changes: Evidence from the 1986 tax reform act, The Accounting Review 69 (1): 230-243. 26. Guidrya, Flora, Andrew J. Leoneb, and Steve Rock, 1999, Earnings-based bonus plans and earnings management by business-unit managers, Journal of Accounting and Economics 26 (1-3): 113-142. 27. Gupta, S. and K.Newberry , 1997, Determinants of the variability on corporate effective tax rates: evidence from longitudinal data. Journal of Accounting and Public Policy 16 (1): 1-34. 28. Hartnett, D., 2008, The Link between Taxation and Corporate Governance, Max Planck Institute for Intellectual Property, Competition and Tax Law 3:4-8. 29. Healy, Paul M. and James M. Wahlen, 1999, A Review of the Earnings Management Literature and Its Implications for Standard Setting, Accounting Horizons 13 (4): 365- 383. 30. Hwang, Nen-Chen Richard, Jeng-Ren Chiou, and Ying-Chieh Wang, 2013, Effect of disclosure regulation on earnings management through related-party transactions: Evidence from Taiwanese firms operating in China. Journal of Accounting and Public Policy 32 (4): 292-313. 31. Jha, Anand, 2013, Earnings Management Around Debt- Covenant Violations - An Empirical Investigation Using a Large Sample of Quarterly Data, Journal of Accounting, Auditing & Finance 28 (4): 369-396. 32. Karampinis, Nikolaos I. and Dimosthenis L. Hevas, 2013, Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece, The International Journal of Accounting 48: 218-247. 33. Kothari, Sagar P., Andrew J. Leone, and Charles E. Wasley, 2005, Performance matched discretionary accrual measures, Journal of accounting and economics 39 (1):163-197. 34. Lopez, T. J., P. R. Regier, and T. Lee, 1998, Identifying tax-induced earnings management around TRA 86 as a function of prior tax-aggressive behavior, The Journal of the American Taxation Association 20 (2): 37-56. 35. Lo, Agnes W.Y., Raymond M.K. Wong, and Michael Firth, 2010, Can corporate governance deter management from manipulating earnings? Evidence from related-party sales transactions in China, Journal of Corporate Finance 16 (2): 225-235. 36. Makar, Stephen D. and Pervaiz Alam, 1998, Earnings Management and Antitrust Investigations: Political Costs Over Business Cycles, Journal of Business Finance & Accounting 25 (5-6): 701-720. 37. Moses, O.D., 1987, Income smoothing and incentives: empirical tests using accounting Changes, The Accounting Review, 62 (2): 358-377. 38. OECD, 1998, Harmful Tax Competition: An Emerging Global Issue, retrieved from: http: //www.oecd.org/tax/transparency/44430243.pdf. 39. OECD, 2000, Progress in Identifying and Eliminating Harmful Tax Practices, retrieved from: http: //www.oecd.org/tax/harmful/2090192.pdf. 40. Paul M. Healy, 1985, The effect of bonus schemes on accounting decisions, Journal of Accounting and Economics 7 (1-3): 85-107. 41. Phillips, John D., 2003, Corporate Tax‐Planning Effectiveness: The Role of Compensation-Based Incentives, The Accounting Review 78 (3): 847-874. 42. Porcano, T.M., 1986, Corporate tax rates:Progressive, proportional, or regressive, Journal of the American Taxation Association 7 (2): 17-31. 43. Rohatgi, R., 2007, Basic International Taxation, London: BNA International. 44. Scott, William R., 2009, Financial Accounting Theory, New Jersey: Prentice Hall. 45. Scholes, Myron S., G. Peter Wilson, and Mark A. Wolfson, 1992, Firms’ responses to anticipated reductions in tax rates: The Tax Reform Act of 1986, National Bureau of Economic Research 30: 161-187. 46. Siegfried, John J., 1974, Effective average US corporation income tax rates, National Tax Journal 27 (2):245-259. 47. Slemrod, J., 2001, A general model of the behavioral response to taxation, International Tax and Public Finance 8 (2): 119-128. 48. Subramanyam, K.R., 1996, The pricing of discretionary accruals, Journal of Accounting and Economics 22 (1–3): 249-281. 49. Rego, S, 2003, Tax-avoidance activities of U.S. multinational corporations, Contemporary Accounting Research 20 (4): 805-833. 50. Richardson, G. and R. Lanis, 2008, Corporate effective tax rates and tax reform: Evidence spanning Australia’s Ralph Review of Business Taxation Reform, Australian Tax Forum 23: 109-123. 51. UNCTAD, 2013, World Investment Report 2013Global Value Chains: Investment and Trade for Development 52. Watts, R. and Zimmerman, J., 1986, Positive Accounting Theory, New Jersey: Prentice-Hall. 53. Zimmerman, Jerold L., 1983, Taxes and firm size, Journal of accounting and economics 5: 119-149. |