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Do Tax Risk and Tax Avoidance Affect Firm Value?

梁志民、郭振雄、李怡慧與何怡澄，2018，醫療財團法人的租稅優惠與社區
公益服務，臺大管理論叢，28 卷 2 期：1-32。https://doi.org/10.6226/
NTUMR.201808_28(2).0001 (Liang, Chih-Min, Kuo, Jenn-Shyong, Li,
I-Huei, and Ho, Yi-Cheng. 2018. The relationship between “tax exemption”
and “community benefit service” of not-for-profit hospitals. NTU Management
Review, 28 (2): 1-32. https://doi.org/10.6226/NTUMR.201808_28(2).0001)

張育琳，2017，減碳會增加公司價值嗎？兼論高階經理人現金紅利之調節效果，中
華會計學刊，13 卷 1 期：1-47。https://doi.org/10.6538/TAR.2017.1301.01
(Chang, Yu-Lin. 2017. Does carbon reduction add to firm value? The
moderating effect of top managers’ cash bonus. Taiwan Accounting Review, 13
(1): 1-47. https://doi.org/10.6538/TAR.2017.1301.01)

陳明進與李桓伊，2017，產業創新條例限縮投資抵減對企業研究發展支出行
為之影響， 管理學報，34 卷 2 期：277-305。https://doi.org/10.6504/
JOM.2017.34.02.07 (Chen, Ming-Chin, and Li, Huan-Yi. 2017. The effects of
cutting R&D tax credit by the Act for Industrial Innovation on corporate R&D
expenditures. Journal of Management, 34 (2): 277-305. https://doi.org/10.6504/
JOM.2017.34.02.07)

陳俊哲，2013，稅法不確定對營利事業短漏報所得之影響：台灣之實證，臺大管
理論叢，24 卷 1 期：285-319。https://doi.org/10.6226/NTURM2013.MAR.

R11017 (Chen, Chun-Che. 2013. The influence of uncertain tax positions on
tax compliance: Considering Taiwan’s business income tax. NTU Management
Review, 24 (1): 285-319. https://doi.org/10.6226/NTURM2013.MAR.R11017)

陳家慧、劉佩怡與許莘珮，2023，避稅程度與財務報表可讀性：論產業專精會計
師之角色，臺大管理論叢，33 卷 2 期：37-84。https://doi.org/10.6226/

NTUMR.202308_33(2).0002 (Chen, Chia-Hui, Liu, Pei-Yi, and Syu, Sin-Pei.
2023. Tax avoidance and financial statement readability: The role of industry
specialization auditor. NTU Management Review, 33 (2): 37-84. https://doi.
org/10.6226/NTUMR.202308_33(2).0002)
郭振雄、何怡澄與林咸劭，2020，斷點迴歸方法論之法人持股與企業租稅規避，經
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Hsien-Shao. 2020. Institutional ownership and tax avoidance: Evidence from
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戚務君、俞洪昭、許崇源與曹美娟，2001，兩稅合一制度下股東可扣抵稅額揭

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