|
葛克昌,2005,租稅規避與法學方法,稅法基本問題:財政憲法篇,台北:元照,4-7。 Ayers, B. C., Jiang, J.,and Laplante, S. K. 2009. Taxable income as a performance measure: The effects of tax planning and earnings quality. Contemporary accounting research, 26(1), 15-54. Balakrishnan, K., Blouin, J. L.,and Guay, W. R. 2019. Tax aggressiveness and corporate transparency. The Accounting Review, 94(1), 45-69. Bower, D. H., Bower, R. S.,and Logue, D. E. 1984. Arbitrage pricing theory and utility stock returns. The journal of finance, 39(4), 1041-1054. Cao, Y., Myers, J. N., Myers, L. A.,and Omer, T. C. 2015. Company reputation and the cost of equity capital. Review of accounting studies, 20(1), 42-81. Chen, S., Chen, X., Cheng, Q.,and Shevlin, T. 2010. Are family firms more tax aggressive than non-family firms? Journal of Financial Economics, 95(1), 41-61. Chen, Y., Truong, C.,and Veeraraghavan, M. 2015. CEO risk‐taking incentives and the cost of equity capital. Journal of Business Finance & Accounting, 42(7-8), 915-946. Chyz, J. A.,and Gaertner, F. B. 2015. Can paying “too much” tax contribute to forced CEO turnover. In: University of Wisconsin–Madison. Claus, J.,and Thomas, J. 2001. Equity premia as low as three percent? Evidence from analysts' earnings forecasts for domestic and international stock markets. The journal of finance, 56(5), 1629-1666. Cook, K. A., Moser, W. J.,and Omer, T. C. 2017. Tax avoidance and ex ante cost of capital. Journal of Business Finance & Accounting, 44(7-8), 1109-1136. Dechow, P. M., Sloan, R. G.,and Sweeney, A. P. 1995. Detecting earnings management. Accounting review, 193-225. Denis, D. J.,and Sibilkov, V. 2010. Financial constraints, investment, and the value of cash holdings. The Review of Financial Studies, 23(1), 247-269. Desai, M. A.,and Dharmapala, D. 2006. Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 79(1), 145-179. Desai, M. A.,and Dharmapala, D. 2009. Corporate tax avoidance and firm value. The review of Economics and Statistics, 91(3), 537-546. Desai, M. A., Dyck, A.,and Zingales, L. 2007. Theft and taxes. Journal of Financial Economics, 84(3), 591-623. Dhaliwal, D., Krull, L., Li, O. Z.,and Moser, W. 2005. Dividend taxes and implied cost of equity capital. Journal of accounting research, 43(5), 675-708. Dyreng, S. D., Hanlon, M.,and Maydew, E. L. 2008. Long-run corporate tax avoidance. The Accounting Review, 83(1), 61-82. Dyreng, S. D., Hanlon, M.,and Maydew, E. L. 2010. The effects of executives on corporate tax avoidance. The Accounting Review, 85(4), 1163-1189. Easton, P. D. 2004. PE ratios, PEG ratios, and estimating the implied expected rate of return on equity capital. The Accounting Review, 79(1), 73-95. Easton, P. D.,and Monahan, S. J. 2005. An evaluation of accounting-based measures of expected returns. The Accounting Review, 80(2), 501-538. Easton, P. D.,and Sommers, G. A. 2007. Effect of analysts' optimism on estimates of the expected rate of return implied by earnings forecasts. Journal of accounting research, 45(5), 983-1015. Edwards, A., Schwab, C.,and Shevlin, T. 2016. Financial constraints and cash tax savings. The Accounting Review, 91(3), 859-881. El Ghoul, S., Guedhami, O., Kwok, C. C.,and Mishra, D. R. 2011. Does corporate social responsibility affect the cost of capital? Journal of Banking & Finance, 35(9), 2388-2406. Elton, E. J. 1999. Presidential address: expected return, realized return, and asset pricing tests. The journal of finance, 54(4), 1199-1220. Fama, E. F.,and French, K. R. 1993. Common risk factors in the returns on stocks and bonds. Journal of. Feltham, G. A.,and Ohlson, J. A. 1995. Valuation and clean surplus accounting for operating and financial activities. Contemporary accounting research, 11(2), 689-731. Frank, M. M., Lynch, L. J.,and Rego, S. O. 2009. Tax reporting aggressiveness and its relation to aggressive financial reporting. The Accounting Review, 84(2), 467-496. Gallemore, J., Maydew, E. L.,and Thornock, J. R. 2014. The reputational costs of tax avoidance. Contemporary accounting research, 31(4), 1103-1133. Gebhardt, W. R., Lee, C. M.,and Swaminathan, B. 2001. Toward an implied cost of capital. Journal of accounting research, 39(1), 135-176. Goh, B. W., Lee, J., Lim, C. Y.,and Shevlin, T. 2016. The effect of corporate tax avoidance on the cost of equity. The Accounting Review, 91(6), 1647-1670. Gordon, J. R.,and Gordon, M. J. 1997. The finite horizon expected return model. Financial Analysts Journal, 53(3), 52-61. Graham, J. R., Hanlon, M., Shevlin, T.,and Shroff, N. 2014. Incentives for tax planning and avoidance: Evidence from the field. The Accounting Review, 89(3), 991-1023. Guay, W., Kothari, S.,and Shu, S. 2011. Properties of implied cost of capital using analysts’ forecasts. Australian Journal of Management, 36(2), 125-149. Hail, L.,and Leuz, C. 2006. International differences in the cost of equity capital: Do legal institutions and securities regulation matter? Journal of accounting research, 44(3), 485-531. Hanlon, M.,and Heitzman, S. 2010. A review of tax research. Journal of Accounting and Economics, 50(2-3), 127-178. Hanlon, M.,and Slemrod, J. 2009. What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement. Journal of Public Economics, 93(1-2), 126-141. Himmelberg, C. P., Hubbard, R. G.,and Love, I. 2000. Investment, protection, ownership, and the cost of capital. National Bank of Belgium Working Paper(25). Hoopes, J. L., Mescall, D.,and Pittman, J. A. 2012. Do IRS audits deter corporate tax avoidance? The Accounting Review, 87(5), 1603-1639. Hou, K., Van Dijk, M. A.,and Zhang, Y. 2012. The implied cost of capital: A new approach. Journal of Accounting and Economics, 53(3), 504-526. Hribar, P.,and Collins, D. W. 2002. Errors in estimating accruals: Implications for empirical research. Journal of accounting research, 40(1), 105-134. Hutchens, M.,and Rego, S. O. 2015. Does greater tax risk lead to increased firm risk? Available at SSRN 2186564. Jensen, M. C. 1986. Agency costs of free cash flow, corporate finance, and takeovers. The American economic review, 76(2), 323-329. Jensen, M. C.,and Meckling, W. H. 1979. Theory of the firm: Managerial behavior, agency costs, and ownership structure. In Economics social institutions (pp. 163-231): Springer. Kim, J., McGuire, S. T., Savoy, S., Wilson, R.,and Caskey, J. 2019. How quickly do firms adjust to optimal levels of tax avoidance? Contemporary accounting research, 36(3), 1824-1860. Lambert, R., Leuz, C.,and Verrecchia, R. E. 2007. Accounting information, disclosure, and the cost of capital. Journal of accounting research, 45(2), 385-420. Lee, C. M., So, E.,and Wang, C. 2010. Evaluating implied cost of capital estimates. SSRN eLibrary, 6, 51. Li, K. K.,and Mohanram, P. 2014. Evaluating cross-sectional forecasting models for implied cost of capital. Review of accounting studies, 19(3), 1152-1185. Modigliani, F.,and Miller, M. 1958. The Cost of Capital, Corporation Finance and The Theory of Investment, in “American Economic Review”, n. 48. In: Giugno. Moore, R. 2019. The Concave Association Between Tax Reserves and Equity Value. Northeastern U. D’Amore-McKim School of Business Research Paper(2013-08). Myers, S. C. 1977. Determinants of corporate borrowing. Journal of Financial Economics, 5(2), 147-175. O'brien, P. C. 1988. Analysts' forecasts as earnings expectations. Journal of Accounting and Economics, 10(1), 53-83. Ohlson, J. A.,and Juettner-Nauroth, B. E. 2005. Expected EPS and EPS growth as determinantsof value. Review of accounting studies, 10(2-3), 349-365. Paugam, L.,and Ramond, O. 2015. Effect of impairment‐testing disclosures on the cost of equity capital. Journal of Business Finance & Accounting, 42(5-6), 583-618. Rego, S. O.,and Wilson, R. 2012. Equity risk incentives and corporate tax aggressiveness. Journal of accounting research, 50(3), 775-810. Scholes, M., Wolfson, M., Erickson, M., Maydew, E.,and Shevlin, T. 2009. Taxes and business strategy: A planning approach, Pearson Prentice-Hall. Upper Saddle River, NJ. Sharpe, W. F. 1964. Capital asset prices: A theory of market equilibrium under conditions of risk. The journal of finance, 19(3), 425-442. Titman, S. 1984. The effect of capital structure on a firm's liquidation decision. Journal of Financial Economics, 13(1), 137-151.
|