| 參考文獻: | 王文宇，2005，從股權結構論公司治理法則，月旦民商法雜誌，第10期(12月)：
5-24。
王元章與張椿柏，2012，核心代理問題對盈餘管理之影響，會計審計論叢，第二卷，第2期：69-113。
王建煊與吳嘉勳，2012，租稅法（三十四版），台北：文笙書局。
王惠昕，2001，代理問題對公司股權結構與財務決策之影響，國立中正大學財務金融研究所碩士論文。
吳明儀，1997，管理當局股權結構與盈餘管理相關性之研究，國立中興大學會計學系碩士論文。
林嬋娟與張哲嘉，2009，董監事異常變動、家族企業與企業舞弊之關聯性，會計評論，第48期(1月)：23-49。
林嬌能與許彩蓮，2011，家族企業與租稅規劃之關聯性，會計學報，第四卷，第
1期：23-49。
洪振，2003，股權集中度與股價報酬率之相關研究-以電子產業與傳統產業為例，國立成功大學企業管理研究所碩士論文。
翁淑育，2000，台灣上市公司股權結構、核心代理問題與公司價值之研究，
私立輔仁大學金融研究所碩士論文。
高蘭芬與邱正仁，2002，董監事股權質押對會計盈餘與股票報酬相關性之影響，台大管理論叢，第十三卷，第1期：127-162。
許士軍與陳光中，1989，台灣家族企業發展與家族結構關係，行政院國家科學會
專題研究。
許彩蓮，2010，家族企業與租稅規劃之相關性，私立逢甲大學會計學系碩士論文。
陳明進，2002，營利事業有效稅率決定因素之實證，會計評論，第34期(1月)：57-75。
陳明進，2003，我國租稅優惠對營利事業租稅負擔之影響，管理評論，第二十二卷，第1期：127-151。
陳明進與蔡麗雯，2006，課稅所得差異決定因素及課稅所得推估之研究，管理學報，第二十三卷，第6期：739-763。
陳釗銘，2009，台灣上市公司股權集中程度與內部股東持股質押對公司價值之影響，國立中央大學企業管理研究所碩士論文。
黃美祝，2010，財稅差異金額大小對國稅局選案查核之影響，會計評論，第50期(1月)：23-55。
黃美祝與楊佩璇，2011，集團企業與非集團企業避稅程度之比較，會計學報，第四卷，第1期：1-22。
葉銀華、李存修及柯承恩，2002，公司治理與評等系統，台北：商智文化。
曾本懿，2012，論租稅規避之法律效果，國立高雄大學法律學系研究所碩士論文。
溫智源，2004，從應計盈餘動機探討分析師對管理預測反應之研究，國立中正大學會計學研究所碩士論文。
楊絢斐，2008，股權集中度與盈餘品質之關聯性研究-以中國大陸上市公司為例，國立成功大學財務金融研究所碩士論文。
謝淑娟，1994，以權益代理問題的觀點探討股權結構與公司經營績效之關係」， 國立交通大學管理科學研究所碩士論文。
蘇惠卿，2005，股權集中度,管理當局機制及董事會特性與盈餘管理之相關性研究，國立成功大學會計學習碩士論文。
Aboody, D., and R. Kasznik. 2000. CEO stock option awards and the timing of corporate voluntary disclosures. Journal of Accounting and Economics 29 (1): 73-100.
Aharony, J., J. Wang, and H. Yuan. 2010. Tunneling as an incentive for earnings management during the IPO process in China. Journal of Accounting and Public Policy 29 (1): 1-26.
Allingham, M. G., and A. Sandmo. 1972. Income tax evasion: a theoretical analysis. Journal of Public Economics 1: 323-338.
Armstrong, C. S., J. L.Blouin, and D. F. Larker. 2010. The incentives for tax planning. Journal of Accounting and Economics 53:391-411.
Armstrong, C. S., J. L.Blouin, A. D. Jagolinzer, and D. F. Larker. 2013. Corporate governance, incentives and tax avoidance. Working paper. Stanford University.
Badertscher, B. A., S. P. Katz, and S. O. Rego. 2013. The separation of ownership and control and corporate tax avoidance. Journal of Accounting and Economics 56: 228-250.
Berle, A., and G. C. Means. 1932. The Modern Corporation and Private Property.
New York, Macmillian Publishing Company.
Brickley, J.A., R.C. Lease, and C. W. Smith. 1988. Ownership structure and voting on antitakeover amendments. Journal of Financial Economics (20): 267-291.
Chen, Ming-Chin, Suming Lin, and Tien-Hsun Chang. 2001. The impact of tax-exempt stock and land capital gains on corporate effective tax rates. Taiwan Accounting Review 2 (April): 33-56.
Chen, S., X. Chen, Q. Cheng, and T. Shevlin. 2010. Are family firms more tax aggressive than non-family firm? Journal of Financial Economics 95 (1): 41-61.
Collins, D., and P. Hribar. 2000. Errors in estimating accruals: Implications for empirical research. Working paper. University of Iowa.
Crocker, K. J., and J. Slemrod. 2005. Corporate tax evasion with agency costs. Journal of Public Economics 89 (9–10): 1593–1610.
Crutchley, C. E., and R. S. Hansen. 1989. A test of the agency: Theory of
managerial ownership, corporate leverage, and corporate dividends. Financial Management 18 (4): 36-46.
Crystal,G. S. 1991. Do directors earn their keep? Fortune 123 (9): 52-54.
Dalton, D. R., and I. F. Kesner. 1987. Composition and CEO duality in boards of directors: An international perspective. Journal of International Business Studies 18 (Autumn): 33-42.
Demsetz, H. 1983. The structure of ownership and the theory of the firm. Journal of law and Economics 26 (2): 375-390.
Demsetz, H., and K. Lehn. 1985. The structure of corporate ownership: Causes and consequences. Journal of Political Economy 93 (6): 1155-1177.
Desai, M. A., A. Dyck, and L. Zingales. 2007. Theft and tax. Journal of Financial Economics 84 (3): 591-623.
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., and D. Dharmapala. 2008. Tax and corporate governance: An economic approach. In Tax and Corporate Governance, edited by Schön,W. Berlin: Springer-Verlag: 13-30.
Desai, M. A., and D. Dharmapala. 2009, Corporate tax avoidance and firm value. The Review of Economics and Statistics 91 (3): 537-546.
Dyreng, S., M. Hanlon, and E. Maydew. 2008. Long-run corporate tax avoidance. The
Accounting Review 83 (January): 61-82.
Fama, E. F., and M. C. Jensen. 1983. Separation of ownership structure and control. Journal of Law and Economics 26 (2): 301-325.
FitzRoy, F. R., and K. Kraft. 1987. Cooperation, productivity, and profit sharing. The Quarterly Journal of Economics 102 (2): 23-35.
Graham, J. R., and A. L. Tucker. 2006. Tax shelters and corporate debt policy. Journal of Financial Economics 81 (3): 563-594.
Gupta, S., and K. Newberry. 1997. Determinants of the variability in corporate
effect tax rates: Evidence from longitudinal data. Journal of Accounting
and Public Policy 16: 1-34.
Hanlon, M. 2005. The persistence and pricing of earnings, accruals and cash flows when firms have large BTDs. The Accounting Review 80 (1): 137-166.
Hanlon, M., and J. Slemrod. 2009. What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement. Journal of Public Economics 93 (February): 126-141.
Hanlon, M., and S. Heitzman. 2010. A review of tax research. Journal of Accounting and Economics 50 (December): 127-178.
Haw, In-Mu., B. Hu., Lee-Seok. Hwang., and W. Wu. 2004. Ultimate ownership,
income management, and legal and extra-legal Institutions. Journal of Accounting Research 42 (2): 432-462.
Jensen, M. C. 1993. The modern industrial revolution, exit, and the failure of internal control systems. Journal of finance 48 (3): 831-881.
Jensen, M. C., and R. S. Ruback. 1983. The market for corporate control: The scientific evidence. Journal of Financial Economics 11 (April): 5-50.
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.
Klassen, K. J., and S. K. Laplante. 2012. The effect of foreign reinvestment and financial reporting incentives on cross-jurisdictional income shifting. Contemporary Accounting Research 29 (3): 928-955.
La Porta, R., F. Lopez-De-Silanes, and A. Shleifer. 1999. Corporate ownership around the world. The Journal of Finance 54 (2): 471-517.
Mills, L. F. 1998. Book-tax differences and Internal Revenue Service adjustments. Journal of Accounting Research 36(2): 343-356.
Ming, J., and T. J. Wong. 2010. Propping through related party transactions. Review
of Accounting Studies 15 (1): 70-105.
Morck, R. , A. Shleifer, and R. Vishny. 1988. Management ownership and market valuation-an empirical analysis. Journal of Financial Economics 20 (1): 293-315.
Phillips, J. D. 2003. Corporate tax-planning effectiveness: the role of compensation-based incentives. The Accounting Review 78 (3): 847-874.
Phillips, J., M. Pincus, and S. O. Rego, and H. Wan. 2004. Decomposing changes in deferred assets and liabilities to isolate earnings management activities. The Journal of the American Taxation Association 26 (Supplement): 43-66.
Porcano, T. 1986. Corporate tax rates: Progressive, proportional, or regressive. The Journal of the American Taxation Association 7 (2): 17-31.
Rego, S. O. 2003. Tax avoidance activities of U.S. multinational corporations. Contemporary Accounting Research 20 (4): 805–833.
Rego, S. O., and R. Wilson. 2012. Equity risk incentives and corporate tax aggressiveness. Journal of Accounting Research 50 (3): 775-809.
Schipper, K. 1989. Commentary on earnings management. Accounting Horizons (3): 91-102.
Shleifer, A., and R.Vishny. 1986. A survey of corporate governance. The Journal of Finance 52 (2): 737-782.
Slemrod, J., and S. Yitzhaki. 2002. Tax avoidance, evasion, and administration. in Auerbach & M. Feldstein (eds.), Handbook of Public Economics. 3: 1423-1470.
Stickney, C., and V. McGee. 1982. Effective corporate tax rates: The effect of size,capital intensity, leverage, and other factors. Journal of Accounting and Public Policy 1 (2): 125-152.
Thomsen, S., and T. Pedersen. 2000. Ownership structure and economic
performance in the largest European companies. Strategic Management Journal (21): 689-705.
Warfied, T. D., J. J. Wild, and K. L. Wild. 1995. Managerial ownership, accounting choice, and informativeness of earnings. Journal of Accounting and Economics
20 (1): 61-91.
Watts, R. L., and J. L. Zimmerman. 1978. Towards a positive theory of the determination of accounting standards. The Accounting Review 53 (1): 112-134.
Weisbach, D. 2003. Ten truths about tax shelters. Tax law Review 55 (2): 215-253.
Wilson, R. J. 2009. An examination of corporate tax shelter participants. The Accounting Review 84 (3): 969-999.
Yeh, Y. H., T. S. Lee, and T. Woidtke. 2001. Family control and corporate governance: evidence from Taiwan. International Review of Finance 2 (1-2): 21-48.
Zimmerman, J. 1983. Taxes and firm size. Journal of Accounting and Economics 5 (2): 119-149. |
