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37

臺大管理論叢

28

卷第

1

Dyreng, S. D., Hanlon, M., and Maydew, E. L. 2008. Long-run corporate tax avoidance.

The Accounting Review

, 83 (1): 61-82. doi: 10.2308/accr.2008.83.1.61

. 2010. The effects of executives on corporate tax avoidance.

The Accounting

Review

, 85 (4): 1163-1189. doi: 10.2308/accr.2010.85.4.1163

. 2012. Where do firms manage earnings?.

Review of Accounting Studies

, 17 (3):

649-687. doi: 10.1007/s11142-012-9194-7

Dyreng, S. D., and Lindsey, B. P. 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. doi: 10.1111/j.1475-679X.2009.00346.x

Financial Stability Forum. 2000.

Offshore financial centers IMF background paper

.

https://www.imf.org/external/np/mae/oshore/2000/eng/back.htm.

Accessed Feb.

8, 2014.

Francis, J., Schipper, K., and Vincent, L. 2005. Earnings and dividend informativeness

when cash flow rights are separated from voting rights.

Journal of Accounting

and Economics

, 39 (2): 329-360. doi: 10.1016/j.jacceco.2005.01.001

Gompers, P. A., Ishii, J., and Metrick, A. 2010. Extreme governance: An analysis of dual-

class firms in the United States.

The Review of Financial Studies

, 23 (3): 1051-

1088. doi: 10.1093/rfs/hhp024

Graham, J. R., and Tucker, A. L. 2006. Tax shelters and corporate debt policy.

Journal of

Financial Economics

, 81 (3): 563-594. doi: 10.1016/j.jfineco.2005.09.002

Gramlich, J. D., Limpaphayom, P., and Rhee, S. G. 2004. Taxes, keiretsu affiliation, and

income shifting.

Journal of Accounting and Economics

, 37 (2): 203-228. doi:

10.1016/j.jacceco.2003.10.001

Grubert, H., and Slemrod, J. 1998. The effect of taxes on investment and income shifting

to Puerto Rico.

The Review of Economics and Statistics

, 80 (3): 365-373. doi:

10.1162/003465398557609

Gupta, S., and Newberry, K. 1997. Determinants of the variability in corporate effective

tax rates: Evidence from longitudinal data.

Journal of Accounting and Public

Policy

, 16 (1): 1-34. doi: 10.1016/S0278-4254(96)00055-5

Hanlon M., and Heitzman, S. 2010. A review of tax research.

Journal of Accounting and

Economics

, 50 (2-3): 127-178. doi: 10.1016/j.jacceco.2010.09.002