|
林光仁(2011),公司法第二十七條法人董監事制度存廢之研究,臺大法學論叢,40(1),253-350。 林嬌能(2016),獨立董事在企業租稅規劃的監督效果,會計審計論叢,55-86。 柯承恩、陳耀宗與吳姍穎(2010),董監事治理與盈餘管理之關連性研究,會計學報,2(2),25-60。 粘季為、張元與許敏政(2017),公司董事會多樣性是否有助於降低公司風險?,兩岸金融季刊,5(3),69-112。 陳明進(2009),財務報表資料推估課稅所得之研究,管理學報,26(6),625-636。 陳明進與蔡麗雯(2006),財稅所得差異決定因素及課稅所得推估之研究,管理學報,23(6),739-763。 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,4(1),1-22。 廖秀梅、李建然與吳祥華(2006),董事會結構特性與公司績效關係之研究-兼論台灣家族企業因素的影響,東吳經濟商學學報,(54),117-160。 劉政淮、許永聲與金凱雯(2013),企業生命週期、董事會組成特性對資訊透明度之影響,臺灣管理學刊,13(1),73-94。 蔡明宏、翁培師、王子綾與張航(2020),家族企業與集團企業中董事會性別組成對公司的影響:績效、研發投資以及現金持有,管理學報,37(1),35-68。 魏妤珊、邱敬貿與黃淑惠(2015),法人董事與企業避稅:台灣股票市場之實證研究,Review of Securities and Futures Markets,1-42。 魏妤珊、廖俊煌與黃法蓉(2016),董事身份特性與企業風險管理對企業避稅之影響,商管科技季刊,17(2),141-183。 Frank, M. M., L. J. Lynch, and S. O. Rego. 2009. Tax reporting aggressiveness and its relation to aggressive financial reporting. The Accounting Review 84 (2): 467-496. Ghazali Waznah Aziatul, Nurullah Mohamed, Ibrahim Salma, Sanusi Mohd Zuraidah, & Mohamed Norhayati. (2019). The Effect of Corporate Board Diversity: Real Earnings Management among Malaysian Listed Firms. International Journal of Business and Management Science, 9(2): 257-276. Hanlon, M. and S. Heitzman (2010), “A Review of Tax Research,” Journal of Accounting and Economics,Vol. 50, 127-178. Hoseini Mohammadreza, & Gerayli Safari Mahdi. (2018). The Presence of Women on the Board and Tax Avoidance: Evidence from Tehran Stock Exchange. International Journal of Finance and Managerial Accounting, 3(9): 53-62. KhaoulaALIANI, & AliMohamedZARAI. (2012). Demographic Diversity in the Board and Corporate Tax Planning in American Firms. Business Management and Strategy, 3(1): 72-86. Lanis Roman, & Richardosn Grant. (2011). The effect of board of director composition on corporate tax aggressiveness. Journal of Accounting and Public Policy, 30(1): 50-70. Lanis Roman, Richardson Grant, & Taylor Grantley. (2017). Board of Director Gender and Corporate Tax Aggressiveness: An Empirical Analysis. Journal of Business Ethics volume, 144(3): 577-596. Richardson Grant, Taylor Grantley, & Lanis Roman. (2016). Women on the board of directors and corporate tax aggressiveness in Australia: An empirical analysis. Accounting Research Journal, 29(3): 313-331. Scholes, M., M. Wolfson, M. Erickson, E. Maydew, and T. Shevlin (2009), Taxes and Business Strategy: A Planning Approach, 4th Edition, Upper Saddle River: Prentice-Hall. Wahid Sijamic Aida. (2020). The Effects and the Mechanisms of Board Gender Diversity: Evidence from Financial Manipulation. Journal of Business Ethics, 159(1): 705-725.
|