Publications-全部

Showing 1-25 of 116

Date▼ Title Type  Full Text
2019-01 The effect of chief financial officers’ accounting expertise on corporate tax avoidance: the role of compensation design article (24)
2017-06 產業創新條例限縮研發支出投資抵減對公司研究發展支出之影響 article (17)
2017-04 The incentive effects of R&D tax credits: An empirical examination in an emerging economy article (293)
2017 Are Corporate Tax Reductions Real Benefits under Imputation Systems? article (368)
2016-10 閉鎖性股份有限公司逐條釋義 book/chapter (194)
2015-12 Incentive vs. punitive conditional audit policy article (267)
2015-06 The effect of stock market pressure on the tradeoff between corporate and shareholders' tax benefits article (266)
2014.09 租稅協定受益所有人認定問題之探討 article (2136)
2014.09 我國上市櫃公司採行34號公報第二次修訂規定之誘因:以交易目的的股票重分類為備供出售為例 article (706)
2014 產業創新條例與促進產業升級條例研究發展支出投資抵減租稅獎勵差異之影響 report (567)
2013 2013 台灣會計學者策略共識營 report (987)
2012 兩稅合一制稅率調降對企業股權結構及資本結構之影響 report (236)
2011-12 資產減值準備與股權結構對中國上市公司有效稅率之影響 article (802)
2011-10 所得稅上併購商譽攤銷費用認定爭議之探討 article (483)
2011-10 實施新會計準則對財稅所得差異之影響 article (689)
2011-06 An empirical investigation of the effect of imputation credits on remittance of overseas dividends article (1058)
2011 課稅規定改變對我國企業員工分紅配股之影響 report (612)
2010-12 企業營運總部租稅優惠對境外股利匯回之影響 article (634)
2010-11 股東可扣抵稅額對我國企業境外股利匯回之影響 article (375)
2010-08 The effects of macroeconomic factors on implicit taxes: Evidence from an emerging economy article (1047)
2010-01 舊制與新制稅法未分配盈餘加徵稅負之實證研究 article (581)
2010 中國大陸所得稅制改革對大陸上市公司有效稅率及我國上市公司大陸轉投資收益所得稅之影響 report (478)
2009-12 財務報表資料推估課稅所得之研究 article (726)
2009-10 國內會計領域學術專業期刊評比排序之研究 article (469)
2009-03 大陸電子業台商稅務問題之研究 article (844)