Publications-期刊論文

Showing 1-25 of 62

                                                 
Date▼ Title Type  Full Text Scopus WOS Altmetric
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)
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)
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)
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)
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)
2008-03 臺商應以整體管理政策因應大陸租稅問題 article (451)
2007-11 最低稅負制對股市反應之實證研究 article (698)
2007-06 兩稅合一前後上市公司融資決策之實證研究 article (930)
2007-02 企業選擇公司五年免稅與股東投資抵減租稅規劃之實證研究 article (1054)
2006-12 財稅所得差異決定因素及課稅所得推估之研究 article (882)
2006-06 稽徵機關稅務查核對營利事業短漏報所得之影響 article (810)