請用此 Handle URI 來引用此文件:
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/57930
完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 林世銘 | |
dc.contributor.author | Tzung-You Tsai | en |
dc.contributor.author | 蔡宗佑 | zh_TW |
dc.date.accessioned | 2021-06-16T07:12:22Z | - |
dc.date.available | 2019-08-04 | |
dc.date.copyright | 2014-08-04 | |
dc.date.issued | 2014 | |
dc.date.submitted | 2014-07-04 | |
dc.identifier.citation | 參考文獻
王建煊,租稅法,文笙書局,2005年8月第29版。 余雪明,2002年11月,「台灣新公司法與獨立董事(上)」,萬國法律第123期。 林嬌能,2006,裁量性財務與課稅所得差異對盈餘管理行為之影響,私立靜宜大學會計學系當代會計暨管理論壇研討會論文集。 張進德,稅務法規(修訂版),冠恆國際,2000年。 陳英得、黃彩婷與張芳毓,2011,公司治理機制與負債資金成本之關係,靜宜會計Providence Journal of Accounting,第17期,1-21。 黃玉麗與沈中華,2009,盈餘管理對銀行債務資金成本之影響─信用評等觀點,管理學報,第26卷第6期,599-623。 黃玉麗、沈中華與林昆立,2011,政治關聯(係)與債務資金成本,管理學報,第28卷第1期,31-47。 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,第4卷第1期,1-22。 黃鈺光,1993,我國上市公司董事會特性與經營績效關係之研究,國立台灣大學會計學研究所未出版碩士論文。 葉銀華、李存修與柯承恩,2002 年11 月,「公司治理與評等系統」。 Anderson R. C,S Mansi, D.M Reeb, 2004. Board Characteristics, Accounting Report Integrity, and the Cost of Debt. Journal of Accounting & Economics, Vol. 37, No. 3, 2004 Bankman, J., 2003. The tax shelter battle. In: Aaron, H., Slemrod, J. (Eds.), Crises and Tax Administration. Bookings. Institution, Washington DC. Bartelsman, Eric, J. and RoelBeetsma.2003. Why Pay More Corporate Tax Avoidance through Transfer Pricing in OECD Countries. Journal of Public Economics, 87(9-10): 2225-2252. Bhojraj, S., Sengupta, P. 2003. Effect of Corporate Governance on Bond Ratings and Yields: The Role of Institutional Investors and Outside Directors. Journal of Business 76: 455–475. Bradley, M., G. Jarrell, and E. H. Kim. 1984. On the Existence of an Optimal Capital Structure: Theory and Evidence. Journal of Finance 39: 857-878. Brealey, R. and S. Myers. 1984. Principles of Corporate Finance. New York: McGraw-Hill. Brigham, E. F., and L. C. Gapenski. 1991. Financial management – theory and practice. 6th ed., The Dryden Press. Burgman, T. A. 1996. An empirical examination of multinational corporate capital structure. Journal of International Business Studies 27(3): 553-570. Byun, H. Y. 2007. The Cost of Debt Capital and Corporate Governance Practices.Asia-Pacific Journal of Financial Studies 36 (5): 765-806. Carey, M., S. Prowse, J. Rea, G.Udell. 1993. The Economics of Private Placements: A New Look. Financial Markets Institutions and Instruments2: 1–66. Chen, S., X. Chen, Q. Cheng, and T. J. Shevlin. 2010. Are FamilyFirms More Tax Aggressive than Non-Family Firms?” Journal of FinancialEconomics95(1): 41-61. Chung, K. H., 1993. Asset Characteristics and Corporate Debt Policy: An Empirical Test. Journal of Business Finance and Accounting20(1): 83–98. Chung, R., Firth, M., Kim, J., 2002. Institutional monitoring and opportunistic earnings management. Journal of Corporate Finance 8, 29–48. DeAngelo, H. and R. W. Masulis. 1980. Optimal Capital Structure under Corporate and Personal Taxation. Journal of Financial Economics 8: 3-30. Desai, Mihir A.2003. “The Divergence between Book and Tax Income” in Poterba, J.M. (ed.), Tax Policy and the Economy17, Cambridge, MA: MIT Press: 169-206. Desai, M. A., and D. Dharmapala.2006. Corporate Tax Avoidance and High-PoweredIncentives.Journal of Financial Economics79(1): 145-179. Desai, M. A., and D. Dharmapala.2007. Taxation and Corporate Governance: An Economic Approach. Unpublished Manuscript. Desai, M. A., and D. Dharmapala.2009. Earnings Management, Corporate Tax Shelters, and Book-TaxAlignment.National Tax Journal 62(1): 169-186. Desai, M.A., Dyck, A.,Zingales, L., 2007. Theft and Taxes.Journal of Financial Economics 84: 591–623. Diamond D. W, R. E Verrecchia, 1991. Disclosure, Liquidity, and the Cost of Capital. The Journal of Finance, Vol.46, No.4. (Sep., 1991),p.1325-1359 Dyreng, S., M. Hanlon, and E. Maydew. 2008. Long-run corporate tax avoidance. The Accounting Review 83(1): 61-82. Faulkender, M. and M. A. Petersen.2006. Does the Source of Capital Affect Capital Structure?The Review of Financial Studies 19(1): 45-79. Francis, J., R. LaFond, P. Olsson and K. Schipper. 2005. The Market Pricing of Accruals Quality.Journal of Accounting and Economics 39(2): 295-327. Frank, M. M., L. J. Lynch and S. O. Rego.2009. Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting.TheAccounting Review84(2): 467-496. Glosten I. A, P. R Milgrom, 1985. Bid, Ask and Transaction Prices in A Specialist Market with Heterogeneously Informed Traders. Journal of Financial Economics 14 (1985) 71-100. Graham, J.R. 2000. How Big are the Tax Benefits of Debt? Journal of Finance 55: 1901–1941. Graham, J.R., 2003. Taxes and corporate finance: a review. Review of Financial Studies 16, 1074–1128. Graham, J. R. andA. Tucker. 2006. Tax Shelters and Corporate Debt Policy. Journal of Financial Economics 81: 563–594. Gul, F. A. 1999. Growth opportunities, capital structure and dividend policies in Japan. Journal of Corporate Finance 5:141-168. Gupta, S., and K. Newberry. 1997. Determinants of the Variability in Corporate Effective Tax Rates: Evidence from Longitudinal Data. Journal of Accounting and Public Policy 16: 1-34. Hanlon, M. 2005. The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences.The Accounting Review80(1): 137-166. Hanlon, M. and S. Heitzman. 2010. A Review of Tax Research. Journal of Accounting and Economics 50(2-3): 127-178. Hoshi, T., A. Kashyap, and D. Scharfstein. 1999. Corporate Structure, Liquidity, and Investment: Evidence from Japanese Industrial Groups. The Quarterly Journal of Economics 106(1): 33-60. Jensen, M. C. and W. H. Meckling.1976. Theory of Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics 3: 305-360. Jiang, J. 2008. Beating Earnings Benchmarks and the Cost of Debt.The Accounting Review 83 (2): 377-416. John, K., A.W. Lynch andM. Puri. 2003. Credit Ratings, Collateral, and Loan Characteristics: Implications for Yield. Journal of Business 36: 371–409. Kemsley, Deen; Nissim, Doron (October 2002). 'Valuation of the Debt Tax Shield'The Journal of Finance 57 (5): 2045–2073. Khurana, I. K. and W. J. Moser. 2009. Shareholder Investment Horizons and Tax Aggressiveness, Unpublished Manuscript. Kim, E. Han. 1978. A Mean-Variance Theory of Optimal Capital Structure and Corporate Debt Capacity.Journal of Finance 33: 45-63. Kothari, S. P., A. J. Leone, and C. E. Wasley. 2005. Performance Matched Discretionary Accrual Measures. Journal of Accounting and Economics 39: 163-197. Lee, K. C., and C. C. Y. Kwok. 1988. Multinational corporations vs. domestic corporations: international environmental factors and determinants of capitalstructure. Journal of International Business Studies 19:195-217. Lim, Y.D., 2010. Tax Avoidance and Underleverage: Korean Evidence. Working Paper, University of New South Wales. Lim, Y. D. 2011. Tax Avoidance, Cost of Debt and Shareholder Activism: Evidence from Korea. Journal of Banking & Finance35: 456 – 470. Lisowsky, P. 2010. Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information. The Accounting Review 85(5): 1693-1720. Modigliani, F. and M. Miller. 1958. The Cost of Capital, Corporate Finance and the Theory of Investment.American Economic Review 48: 261-297. Modigliani, F. and M. Miller.1963. Corporate Income Taxes and the Cost of Capital: A Correction.American Economic Review 53: 433-443. Molina, C.A. 2005. Are Firms Underleveraged? An Examination of the Effect of Leverage on Default Probabilities.Journal of Finance 60: 1427–1459. Moore, W (1986), “Asset Composition, Bankruptcy Costs and the Firm’s Choice of Capital Structure”, Quarterly Review of Economics and Business, Vol. 26, pp. 51-61. Myers, S. C. 1984. The Capital Structure Puzzle.Journal of Finance 39: 575-592. Ozkan, A. 2001. Determinants of capital structure and adjustment to long run target:evidence from UK company panel data. Journal of Business Finance and Accounting 28:175-198. Petersen, M.A. and R.G. Rajan. 1994. The Benefits of Lending Relationships: Evidence From Small Business Data. Journal of Finance49: 3–37. Phillips, J., M. Pincus and S. O. Rego. 2003. Earnings Management: New Evidence Based on Deferred Tax Expense. The Accounting Review 78(2): 491-521. Plesko, G., 2000. Evidence and theory on corporate tax shelters. National Tax Association Proceedings from the 92nd Annual Conference on Taxation, 367-371 Pound, J. 1988. Proxy contents and the Efficiency of Shareholder Oversight. Journal of Financial Economics20(1/2):237-265. Sengupta, P. 1998. Corporate Disclosure Quality and the Cost of Debt.The Accounting Review 73(4): 459-474. Shevlin, T. 2002. Commentary: Corporate Tax Shelters and Book-Tax Differences.Tax Law Review55(3): 427-443. Shin, H.H. and Y.S. Park. 1999. Financing Constraints and Internal Capital Markets: Evidence from Korean Chaebols. Journal of Corporate Finance 5: 169–191. Shleifer, A., Vishny, R., 1986. Large shareholders and corporate control. Journal of Political Economy 94, 461–488. Stiglitz, J. 1972. Some Aspects of the Pure Theory of Corporate Finance: Bankruptcies and Takeovers. Bell Journal of Economic 3(2): 458-482. Titman, S. and R. Wessels.1988. The Determinants of Capital Structure Choice.The Journal of Finance 43(1): 1-19. US Department of the Treasury, 1999. The problems of corporate tax shelters: discussion, analysis, and legislativeproposals, July. Warner, J. B. 1977. Bankruptcy cost: Some Evidence.Journal of Finance 32(2): 337-347. Weisbach, D. A. 2002. Ten Truths about Tax Shelters.Tax Law Review 55(2): 215-253. Wilson, R. 2009. An Examination of Corporate Tax Shelter Participants.TheAccounting Review 84 (3): 969-999. | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/57930 | - |
dc.description.abstract | 本研究的目的在於探討企業積極避稅行為對其債務資金成本的影響,並檢視較佳的公司治理機制是否可有效減輕因避稅活動所產生的代理問題,為從事避稅之企業帶來較低的債務資金成本。本文利用2006年至2012年期間台灣的上市及上櫃公司為樣本,實證結果顯示,在其他條件不變下,較積極從事避稅活動的企業,其債務資金成本較小。另外,在公司治理機制衡量方面,較高的外部機構投資人持股比,可帶來良好的外部監督效果,加強企業積極避稅活動產生的資金成本減少效果;然而,若將公司治理定義為資訊揭露品質,則未發現其能有效減輕代理問題,並降低債務資金成本。研究結果支持債務資金成本與避稅行為間呈負向關係;然而,公司治理機制減輕代理問題的效果,則需視其衡量方式有不同的結果,在資訊揭露品質之衡量下,其對債務資金成本的影響並不明顯。 | zh_TW |
dc.description.provenance | Made available in DSpace on 2021-06-16T07:12:22Z (GMT). No. of bitstreams: 1 ntu-103-R01722028-1.pdf: 926541 bytes, checksum: 31330f0ecb1a4d2e3916e107a975edda (MD5) Previous issue date: 2014 | en |
dc.description.tableofcontents | 目錄
第一章 緒論 1 第一節 研究動機與目的 1 第二節 研究架構 3 第二章 文獻探討與假說發展 5 第一節 相關租稅名詞定義 5 第二節 公司治理概述 6 第三節 探討企業避稅議題之文獻 11 第四節 探討避稅與資本結構及負債資金成本間關係之文獻 13 第五節 假說發展 18 第三章 研究方法與設計 20 第一節 樣本資料來源與選取過程 20 第二節 實證研究模型及變數定義 22 第四章 實證結果 29 第一節 敘述性統計分析 29 第二節 相關係數分析 31 第三節 迴歸結果分析 34 第四節 敏感性分析 41 第五章 結論與建議 47 第一節 研究結論 47 第二節 研究限制與建議 48 參考文獻 50 | |
dc.language.iso | zh-TW | |
dc.title | 企業避稅與其負債資金成本間關連性之檢視 | zh_TW |
dc.title | The Relationship between Corporate Tax Avoidance and
Cost of Debt | en |
dc.type | Thesis | |
dc.date.schoolyear | 102-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 陳國泰,黃美祝 | |
dc.subject.keyword | 債務資金成本,避稅,公司治理機制, | zh_TW |
dc.subject.keyword | Cost of debt,Tax avoidance,Corporate governance mechanisms, | en |
dc.relation.page | 54 | |
dc.rights.note | 有償授權 | |
dc.date.accepted | 2014-07-04 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 會計學研究所 | zh_TW |
顯示於系所單位: | 會計學系 |
文件中的檔案:
檔案 | 大小 | 格式 | |
---|---|---|---|
ntu-103-1.pdf 目前未授權公開取用 | 904.83 kB | Adobe PDF |
系統中的文件,除了特別指名其著作權條款之外,均受到著作權保護,並且保留所有的權利。