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39

臺大管理論叢

28

卷第

1

Manconi, A., and Massa, M. 2009. Modigliani and Miller meet Chandler: Organizational

complexity, capital structure, and firm value.

Working paper available a

t https:// papers.ssrn.com/sol3/papers.cfm?abstract_id=1359762

Masulis, R. W., Wang, C., and Xie, F. 2009. Agency problems at dual-class companies.

The Journal of Finance

, 64 (4): 1697-1727. doi: 10.1111/j.1540-6261.2009.

01477.x

McGuire, S. T., Omer, T. C., and Wang, D. 2012. Tax avoidance: Does tax-specific

industry expertise make a difference?.

The Accounting Review

, 87 (3): 975-

1003. doi: 10.2308/accr-10215

McGuire, S. T., Wang, D., and Wilson, R. J. 2014. Dual class ownership and tax

avoidance.

The Accounting Review

, 89 (4): 1487-1516. doi: 10.2308/accr-50718

Mills, L., Erickson, M., and Maydew, E. 1998. Investments in tax planning.

The Journal

of the American Taxation Association

, 20 (1): 1-20.

Morck, R., Wolfenzon, D., and Yeung, B. 2004. Corporate governance, economic

entrenchment, and growth.

Journal of Economic Literature

, 43 (3): 655-720.

doi: 10.1257/002205105774431252

Phillips, J. D. 2003. Corporate tax-planning effectiveness: The role of compensation-based

incentives.

The Accounting Review

, 78 (3): 847-874. doi: 10.2308/accr.

2003.78.3.847

Rego, S. O. 2003. Tax-avoidance activities of U.S. multinational corporations.

Contemporary Accounting Research

, 20 (4): 805-833. doi: 10.1506/VANN-

B7UB-GMFA-9E6W

Rego, S. O., and Wilson, R. 2012. Equity risk incentives and corporate tax aggressiveness.

Journal of Accounting Research

, 50 (3): 775-810. doi: 10.1111/j.1475-679X.

2012.00438.x

Robinson, J. R., Sikes, S. A., and Weaver, C. D. 2010. Performance measurement of

corporate tax departments.

The Accounting Review

, 85 (3): 1035-1064. doi:

10.2308/accr.2010.85.3.1035

Shackelford, D. A., and Shevlin, T. 2001. Empirical tax research in accounting.

Journal of

Accounting and Economics

, 31 (1-3): 321-387. doi: 10.1016/S0165-4101(01)

00022-2

Shleifer, A., and Vishny, R. W. 1997. A survey of corporate governance.

The Journal of

Finance

, 52 (2): 737-783. doi: 10.1111/j.1540-6261.1997.tb04820.x