Page 92 - 34-3

Do Tax Risk and Tax Avoidance Affect Firm Value?

2021 年 9 月 1 日。(PricewaterhouseCoopers Taiwan. 2010. Implementing
corporate governance for tax to enhance competitiveness. https://www.pwc.tw/
zh/publications/assets/implementing-corporate-governance-for-tax-to-enhance-
competitiveness.pdf. Accessed Sep. 1, 2021.)

廖益興、單騰笙與張瑀珊，2024，會計可比性與相對租稅規避：考量資訊環境及
企業策略之角色，會計評論，78 期：123-163。https://doi.org/10.6552/

JOAR.202401_(78).0004 (Liao, Yi-Hsing, Sang, Teng-Sheng, and Chang, Yu-
Shan. 2024. Accounting comparability and relative tax avoidance: The roles of
information environment and business strategy. Journal of Accounting Review,
78: 123-163. https://doi.org/10.6552/JOAR.202401_(78).0004)

鄭伃君、楊子霆與韓幸紋，2020，租稅稽查與廠商租稅逃漏－來自擴大書審廠商
的證據，經濟論文，48 卷 4 期：475-509。(Cheng, Yu-Chun, Yang, Tzu-
Ting, and Han, Hsing-Wen. 2020. Tax audit and tax evasion: Evidence from
Taiwanese firms. Academia Economic Papers, 48 (4): 475-509.)
蘇迺惠與朱珮瑜，2020，企業社會責任與租稅規避之關係：經理人持股的調節
效果，會計評論，71 期：133-182。(Su, Nai-Hui, and Chu, Pei-Yu. 2020.
Corporate social responsibility and tax aggressiveness: The moderating effect of
managerial ownership. Journal of Accounting Review, 71: 133-182.)

Amiram, D., Bauer, A. M., and Frank, M. M. 2019. Tax avoidance at public corporations
driven by shareholder taxes: Evidence from changes in dividend tax policy. The
Accounting Review, 94 (5): 27-55. https://doi.org/10.2308/accr-52315
Armstrong, C. S., Blouin, J. L., and Larcker, D. F. 2012. The incentives for tax planning.
Journal of Accounting and Economics, 53 (1-2): 391-411. https://doi.

org/10.1016/j.jacceco.2011.04.001
Bauckloh, T., Hardeck, I., Inger, K. K., Wittenstein, P., and Zwergel, B. 2021. Spillover
effects of tax avoidance on peer’s firm value. The Accounting Review, 96 (4):
51-79. https://doi.org/10.2308/TAR-2018-0441
Blaufus, K., Möhlmann, A., and Schwäbe, A. N. 2019. Stock price reactions to news about
corporate tax avoidance and evasion. Journal of Economic Psychology, 72: 278-

292. https://doi.org/10.1016/j.joep.2019.04.007
Bratten, B., Gleason, C. A., Larocque, S. A., and Mills, L. F. 2017. Forecasting taxes:
New evidence from analysts. The Accounting Review, 92 (3): 1-29. https://doi.
org/10.2308/accr-51557

82