請用此 Handle URI 來引用此文件：
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/80222完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 陳坤志(Kun-Chin Chen) | |
| dc.contributor.author | Yi-No Chang | en |
| dc.contributor.author | 張以諾 | zh_TW |
| dc.date.accessioned | 2022-11-24T03:02:46Z | - |
| dc.date.available | 2021-08-04 | |
| dc.date.available | 2022-11-24T03:02:46Z | - |
| dc.date.copyright | 2021-08-04 | |
| dc.date.issued | 2021 | |
| dc.date.submitted | 2021-07-11 | |
| dc.identifier.citation | 池祥萱、池祥麟與梁綺羚，2016，企業社會責任之策略性分析，管理評論，第 35 卷第 1 期: 21-45。 李如玄，2015，政治成本影響企業社會責任揭露程度之研究，國立台灣大學碩士 論文。 邱彥毅與蕭名欽，2020，董事政治連結及其受關注程度與公司避稅之關聯性，當 代會計，第 21 卷第 2 期: 185-218。 邱渝雅，2020，企業社會責任、公司治理與外資持股偏好之關連性研究，國立中 正大學碩士論文。 邱慈觀與黃啟瑞，2019，治理結構對企業社會責任的影響，中山管理評論，第 27 卷第 3 期: 511-550。 邱安安，2018，審計委員會與企業避稅，台灣管理學刊，第 18 卷第 1 期: 23-43。 紀信義、翁慈青、廖芝嫻與黃馨儀，2017，董事及高階主管政治連結與公司績效的關聯性，臺大管理論叢，第 27 卷第 2 期: 1-33。 張元與林瑞文，2017，銀行的政治關聯對銀行風險的影響，東吳經濟商學學報，第 94 期: 95-136。 張元與王思涵，2020，政治關聯與公司財務績效，會計與公司治理，第 15 卷第 1期: 61-111。 張曉盈與楊榛，2017，政商關係與企業社會責任:相得益彰還是欲蓋彌彰，現代經濟探討，第 12 期: 15-23。 陳明進，2003，我國租稅優惠對營利事業租稅負擔之影響，管理評論，第 22 卷第1 期: 127-151。 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，第 23 卷第 6 期: 739-763。 陳美惠、林宜君、黃北豪與周右昇，2019，政治關聯、管理者能力與公司績效之關聯性，當代會計，第 20 卷第 2 期: 173-215。 黃玉麗、沈中華、林昆立，2012，政治關聯(係)與債務資金成本，管理學報，第 29 卷第 2 期: 155-185。 黃宗昊，2004，台灣政商關係的演變:歷史制度論分析，問題與研究，第 43 卷第4 期: 35-72。 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。 黃美祝，2019，董事連結與企業避稅程度之關聯性，臺大管理論叢，第 29 卷第 2期: 201-232。 彭玉玲、劉政淮與吳明政，2020，公司政治關聯對購買董監事責任保險需求之影響，會計與公司治理，第 15 卷第 1 期: 29-59。 劉若蘭與李旻育，2017，董事會政治關聯、客戶重要性對財務報導舞弊之影響，中山管理評論，第 25 卷第 2 期: 367-398。 鍾任杰，2019，企業政治獻金與租稅規避之關聯，國立臺北大學碩士論文。 魏妤珊，2017，有社會責任的公司比較不會避稅嗎?─臺灣上市公司實證，管理與系統，第 24 卷第 3 期: 393-431。 Armstrong, C. S., J. L. Blouin, and D. F. Larcker. 2012. The incentives for tax planning.Journal of Accounting and Economics, 53(1-2): 391-411. Arora, P. and Dharwadkar, R. 2011. Corporate governance and corporate social responsibility (CSR): the moderating roles of attainment discrepancy and organization slack. Corporate Governance: An International Review, 19(2): 136-152. Attwood, T. J., Omer, T. C., and Shelley, M. K. 1998. Before-tax versus after-tax earnings as performance measures in compensation contracts. Managerial Finance, 24(11): 29-43. Bankman, J. 2004. The tax shelter problem. National Tax Journal, 57(4): 925-936. Block, J. H. and Wagner, M. 2014. The effect of family ownership on different dimensions of corporate social responsibility: evidence from large US firms. Business Strategy and the Environment, 23(7): 475-492. Brown, J. L., Drake, K., Wellman, L. 2015. The benefits of a relational approach to corporate political activity: Evidence from political contributions to tax policymakers. American Accounting Association, 37(1): 69-102. Bozzolan, S., Fabrizi, M., Mallin, C. A., Michelon, G. 2015. Corporate social responsibility and earnings quality: international evidence. The International Journal of Accounting, 50(4): 361-396. Brammer, S. J., S. Pavelin, and L. A. Porter 2009. Corporate charitable giving, multinational companies and countries of concern. Journal of Management Studies, 46: 575-596. Bunkanwanicha, P. and Wiwattanakantang, Y. 2009. Big business owners in politics, Review of Financial Studies, 22(6): 2133-2168. Chaney, P. K., Faccio, M. and Parsley, D. 2011. The quality of accounting information in politically connected firms. Journal of Accounting and Economics, 51(1): 58-76. 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. Cooper, M. J., H. Gulen, and A. V. Ovtchinnikov. 2010. Corporate political contributions and stock returns. The Journal of Finance, 65(2): 687-724. Crocker, K. J., and Slemrod, J. 2005. Corporate tax evasion with agency costs. Journal of Public Economics, 89(9-10): 1593-1610. Davis, K. A., Guenther, D. A., Krull, L. K., and Williams, B. M. 2016. Do socially responsible firms pay more taxes? The Accounting Review, 91(1): 47-68. de Montchrétien, Antoine. [1615] 1889. Treatise on political economy, ed. Th. Funck-Bretano. Paris: Plon. Di Giuli A, Kostovetsky L. 2014. Are red or blue companies more likely to go green? Politics and corporate social responsibility. Journal of Financial Economics, 111: 158-180. Do, Q. A., Lee, Y. T. and Nguyen, B. D. 2015. Political connections and firm value: evidence from the regression discontinuity design of close gubernatorial elections. Research Collection Lee Kong Chian School Of Business. 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. Faccio, M. 2006. Politically connected firms. The American Economic Review, 96(1): 369-386. Fan, J. P., Rui, O. and Zhao, M. 2008. Public governance and corporate finance: evidence from corruption cases. Journal of Comparative Economics, 36(3): 343-364. Fich, E., D. Garcia, T. Robinson, and A. Yore (2009), Corporate philanthropy, agency problems, and shareholder wealth. Managerial Auditing Journal, 28(4): 345-377. Finkelstein, S. Boyd, B. K. 1998. How much does the CEO matter? The role of managerial discretion in the setting of CEO compensation. Academy of Management Journal, 41: 179-199. 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. Godfrey, P.C., Merrill, C. B., Hansen, J. M., 2009. The relationship between corporate social responsibility and shareholder value: An empirical test of the risk management hypothesis. Strategic Management Journal, 30(4):423-445. Goldman, E., J. Rocholl, and J. So. 2013. Politically connected boards of directors and the allocation of procurement contracts. Review of Finance, 17(5): 1617-1648. Graham, J. R., and Tucker, A. L. 2006. Tax shelters and corporate debt policy. Journal of Financial Economics, 81(3): 563-594. Haniffa, R. and Cooke, T., 2005. The impact of culture and governance on corporate social reporting. Journal of Accounting and Public Policy, 24: 391-430. Hanlon, M., and Heitzman, S. 2010. A review of tax research. Journal of Accounting and Economics, 50 (2-3): 127-178. Hoi C. Keung, Qiang Wu, and Hao Zhang 2013. Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from Irresponsible CSR Activities. The Accounting Review, 88(6): 2025-2059. Huseynov, F. , Klamm, B. K. 2012. Tax avoidance, tax management and corporate social responsibility. Journal of Corporate Finance, 18(4), 804-827. Jayachandran, S. 2006. The Jeffords effect. The Journal of Law and Economics, 49(2): 397-425. Jensen, Michael 2001. Value maximisation, stakeholder theory, and the corporate objective function. European Financial Management, 7(3): 297-317. Khurana, I. K., and Moser, W. J. 2013. Institutional shareholders’ investment horizons and tax avoidance. The Journal of the American Taxation Association, 35(1): 111- 134. Kim, Y., M. S. Park, and B. Wier 2012. Is earnings quality associated with corporate social responsibility? The Accounting Review, 87(3): 761-796. Kim, C., Zhang, L. 2016. Corporate political connections and tax aggressiveness. Contemporary Accounting Research, 33: 78-114. Khwaja, A. I. and Mian, A. 2005. Do lenders favor politically connected firms? Rent provision in an emerging financial market. The Quarterly Journal of Economics, 120(4): 1371-1411. Lanis, R. and Richardson, G. 2011. The effect of board of director composition on corporate tax aggressiveness. Journal of Accounting and Public Policy, 30(1): 50-70. Lanis, R., Richardson, G. 2012. Corporate social responsibility and tax aggressiveness: An empirical analysis. Journal of Accounting and Public Policy, 31(1): 86-108. Liao, P. C., Shih, Y. N., Wu, C. L., Zhang, X. L., Wang, Y. 2018. Does corporate social performance pay back quickly? A longitudinal content analysis on international contractors. Journal of Cleaner Production, 170: 1328-1337. Lin, K. Z., L. F. Mills, F. Zhang, and Y. Li. 2018. Do political connections weaken tax enforcement effectiveness? Contemporary Accounting Research, 35(4): 1941-1972. Lopatta, K., Jaeschke, R., and Chen, C. Stakeholder engagement and corporate social responsibility (CSR) performance: International evidence. Corporate Social Responsibility and Environmental Management, 24: 199-209. Lovett, S., Simmons, L. and Kali R. 1999. Guanxi versus the market: Ethics and efficiency. Journal of International Business Studies, 30(2), 231-247. McGill, G. A., and Outslay, E. 2004. Lost in translation: Detecting tax shelter activity in financial statements. National Tax Journal, 57(3): 739-756. McWilliams, A., Siegel, D. S., 2011. Creating and capturing value: Strategic corporate social responsibility, resource-based theory, and sustainable competitive advantage. Journal of Management, 37(5): 1480-1495. Mills, L. F. 1998. Book-tax differences and Internal Revenue Service adjustments. Journal of Accounting Research, 36(2): 343-356. Mills, L. F., Newberry, K. J., and Trautman, W. B. 2002. Trends in book-tax income and balance sheet differences. Tax Notes, 96(8): 1109-1124. Oh, W., Chang, Y., and Martynov, A., 2011. The effect of ownership structure on corporate social responsibility: Empirical evidence from Korea. Journal of Business Ethics, 104(2): 283-297. Olson, M. 1982. The rise and decline of nations: Economic growth, stagflation, and social rigidities. New Haven, CT: Yale University Press. Padgett, R. C. and Galan, J. I., 2010. The effect of R D intensity on corporate social responsibility. Journal of Business Ethics, 93(3): 407-418. Peters, R., Mullen, M. R. 2009. Some evidence of the cumulative effects of corporate social responsibility on financial performance. Journal of Global Business Issues, 3(1): 1-14. Phillips, J., Pincus, M., Rego, S. O. 2003. Earnings management: New evidence based on deferred tax expense. The Accounting Review, 78(2): 491-521. Plesko, G. 2004. Corporate tax avoidance and the properties of corporate earnings. National Tax Journal, 57(3): 729-737. Porter, M. E., Kramer, M. R., 2006. The link between competitive advantage and corporate social responsibility. Harvard Business Review, 84(12): 78-92. Pratiwi, I. S., and Djakman, C. D. 2017. The role of corporate political connections in the relation of CSR and tax avoidance: Evidence from Indonesia. Review of Integrative Business and Economics Research, 6(1): 345:358. Pratiwi, I. S., and Siregar, S. V. 2019. The effect of corporate social responsibility on tax avoidance and earnings management: The moderating role of political connections. International Journal of Business, 24(3): 230-248. Rees, W. and Rodionova, T., 2015. The influence of family ownership on social responsibility: An international analysis of publicly listed companies. Corporate Governance: An International Review, 23(3): 184-202. Robinson, J. R., S. A. Sikes, and C. D. Weaver. 2010. Performance measurement of corporate tax departments. The Accounting Review, 85(3): 1035-1064. Sekhon, A.K. Kathuria, L.M. 2019. Analyzing the impact of corporate social responsibility on corporate financial performance: evidence from top Indian firms. Corporate Governance, 20(1): 143-157. Shevlin, T. 2002. Commentary: Corporate tax shelters and book-tax differences. Tax Law Review, 55(3): 427-443. Sikka P. 2010. Smoke and Mirrors: Corporate social responsibility and tax avoidance. Accounting Forum, 34(3-4): 153-168. Stanwick, P. A., Stanwick, S. D. 1998. The relationship between corporate social performance and organizational size, financial performance, and environmental performance: An empirical examination. Journal of Business Ethics, 17(2): 195-204. Stigler, George J. 1971. The theory of economic regulation. The Bell Journal of Economics and Management Science, 2(1): 3-21. Soloman, R. and K. Hansen 1985, It’s good business. New York: Athenaeum. Weisbach, D. A. 2002. Ten truths about tax shelters. Tax Law Review, 55(2): 215-253. Zimmerman, J. L. 1983. Taxes and firm size. Journal of Accounting and Economics, 5(2):119-149. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/80222 | - |
| dc.description.abstract | 以往文獻在「政治關聯對避稅程度的影響」、「企業社會責任對避稅程度的影 響」兩個主題上皆有所著墨，但是卻很少文獻將三者之間的關係放在一起探討， 因此本文針對台灣上市櫃公司，排除產業性質特殊的金融證券業，研究企業社會 責任績效、政治關聯、租稅規避之間的關聯。樣本期間配合選舉年度，選用 2012 年、2016 年。變數衡量上避稅程度，採用帳面有效稅率、現金有效稅率、普通財 稅差異、永久性財稅差異等四項指標;企業社會責任參考 KLD 資料庫的評分方式， 使用 TEJ 社會責任資料庫內的資料進行評分，政治關聯則以選舉年度對於立委、 總統候選人的政治獻金金額為衡量方式。 實證結果發現，企業社會責任績效對於租稅規避程度有正向的關係;捐給總 統候選人的政治獻金，對企業社會責任績效和避稅程度都呈現正相關，立委則不 顯著;最後，捐給立委候選人政治獻金的金額高且企業社會責任績效較好的公司， 不太會從事避稅相關的活動。 | zh_TW |
| dc.description.provenance | Made available in DSpace on 2022-11-24T03:02:46Z (GMT). No. of bitstreams: 1 U0001-1007202117195300.pdf: 2665562 bytes, checksum: 50ec1a63a98caa23427436256a75433a (MD5) Previous issue date: 2021 | en |
| dc.description.tableofcontents | 壹、緒論 1 第一節、研究背景 1 第二節、研究動機與目的 2 貳、文獻回顧與假說發展 4 第一節、租稅規避 4 第二節、企業社會責任 7 第三節、政治關聯 9 第四節、企業社會責任績效與租稅規避 11 第五節、政治關聯與租稅規避 13 第六節、政治關聯與企業社會責任績效 14 第七節、政治關聯與企業社會責任績效對租稅規避的交乘效果15 參、研究方法 15 第一節、資料來源與樣本選取 15 第二節、租稅規避衡量指標 16 第三節、企業社會責任績效衡量指標 17 第四節、政治關聯衡量指標 21 第五節、控制變數 21 第六節、實證模型建立 25 肆、實證結果 26 第一節、敘述性統計與相關係數 26 第二節、實證分析 30 伍、結論與建議 40 第一節、研究結論 40 第二節、未來研究建議 41 第三節、研究限制 42 陸、參考資料 43 | |
| dc.language.iso | zh-TW | |
| dc.subject | 租稅規避 | zh_TW |
| dc.subject | 企業社會責任績效 | zh_TW |
| dc.subject | 政治關聯 | zh_TW |
| dc.subject | 政治獻金 | zh_TW |
| dc.subject | political contribution | en |
| dc.subject | corporate social responsibility performance | en |
| dc.subject | tax avoidance | en |
| dc.subject | political connection | en |
| dc.title | 企業社會責任績效、政治關聯與租稅規避關聯性分析 | zh_TW |
| dc.title | "The Correlation Analysis of Corporate Social Responsibility Performance, Political Connection, and Tax Avoidance " | en |
| dc.date.schoolyear | 109-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.coadvisor | 黃祥宇(Xiang-Yu Huang) | |
| dc.contributor.oralexamcommittee | 顏如君(Hsin-Tsai Liu),潘健民(Chih-Yang Tseng) | |
| dc.subject.keyword | 企業社會責任績效,政治關聯,政治獻金,租稅規避, | zh_TW |
| dc.subject.keyword | corporate social responsibility performance,political connection,political contribution,tax avoidance, | en |
| dc.relation.page | 48 | |
| dc.identifier.doi | 10.6342/NTU202101380 | |
| dc.rights.note | 同意授權(限校園內公開) | |
| dc.date.accepted | 2021-07-12 | |
| 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 | |
|---|---|---|---|
| U0001-1007202117195300.pdf 授權僅限NTU校內IP使用（校園外請利用VPN校外連線服務） | 2.6 MB | 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。