연구동향 분석
박사

기업의 장기적인 조세회피 예측변수로서 유효세율의 평가 및 결정요인에 관한 연구 = (The) study on evaluation and determinant factor of effective tax rates as an expectation factor for long-run corporate tax avoidance

김정호 2012년

논문상세정보
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' 기업의 장기적인 조세회피 예측변수로서 유효세율의 평가 및 결정요인에 관한 연구 = (The) study on evaluation and determinant factor of effective tax rates as an expectation factor for long-run corporate tax avoidance' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • 국가재정
  • 유효세율
  • 조세회피
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
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' 기업의 장기적인 조세회피 예측변수로서 유효세율의 평가 및 결정요인에 관한 연구 = (The) study on evaluation and determinant factor of effective tax rates as an expectation factor for long-run corporate tax avoidance' 의 참고문헌

  • 조세회피와 기업특성 및 기업가치에 관한 연구
  • 조세회피 행위의 성실납세 유도에 관한 연구
    이범관 [1998]
  • 조세와 자본구조
    전규안 [2004]
  • 조세부담과 기업특성
    안숙찬 [1996]
  • 이익조정과 법인세최소화 동기
    백원선 최관 회계학연구 24(1) [1999]
  • 유효법인세율 변동성의 결정요인에 관한 실증연구
  • 유효법인세율 결정요인에 관한 연구
  • 박사
    세법학총론
    최명근 세경사 [1998]
  • 상장제조기업의 유효세율의 측정에 관한 연구
    노현섭 [1997]
  • 법인세율 인하에 따른 이익조정행태
  • 기업특성이 조세부담에 미치는 영향
    전규안 회계학연구 22(4) [1997]
  • 경영자의 이익조정과 감사품질이 조세회피에 미치는 영향
  • Which Effective Tax Rate?
    Fullerton [1984]
  • WhatdoesTaxAggressivenesssingnal?Evidence from Stock Price Reactions to News about Tax ShelterInvolvement
    Hanlon [2009]
  • TheRelationshipBetween Firm SizeandEffective Tax Rate: A Reconciliation of Zimmerman[1983] andPorcano[1986]
    Wilkie [1990]
  • TheRelationofAuditContractTapetoAuditFeesandHour
    Palmrose [1989]
  • TheRelation between Firm SizeandEffectiveTax Rates:A TestofFirm'sPoliticalSuccess
    Wang [1991]
  • ThePersistenceandPricingofEarnings,Accrualsand Cash Flows When Firms Have Large Book-Tax Differences
    Hanlon The Persistence and Pricing ofEarnings [2005]
  • The influence of tax and nontax costs on book-tax reporting differences: Public and Private Firms
    Mills Newberry TheInfluenceofTax and Nontax Costson Book-Tax Reporting Differences: Public and Private Firms [2001]
  • The Relation between Financialand Tax Reporting Measures of Income
  • The Problems ofCorporate TaxShelters:Discussion,AnalysisandlegislativeProposals
    U.S.Departmentofthe Treasury The Problems ofCorporate TaxShelters:Discussion [1999]
  • The EffectofAuditSize on AuditPrices
    Francis [1984]
  • The Divergence between Book and Tax Income
    Desai [2003]
  • The Corporate Tax Comeback in 1987:Some Further Evidence
    Shevlin [1992]
  • TaxesandFirm Size
    Zimmerman [1983]
  • TaxesandBusinessStrategy:A PlanningApproach
  • TaxableIncome,FutureEarnings,and EquityValues
    D.Nissim Lev TaxableIncome [2004]
  • Tax reporting aggressiveness and its relation to aggressive financial reporting
  • Tax Shelters and Corporate Debt Policy
  • Strategic tax and financial reporting decisions: Theory and evidence
    Mills R.Sansing Strategic Tax and FinancialReportingDecisions: Theory and Evidence [2000]
  • Positive accounting theory
  • MeasurementExplicitTax(Dis)AdvantageforCorporateTaxpayers:AnAlternativetoAverageEffectiveTaxRates
    Wilkie [1993]
  • Measurement of EffectiveCorporateTaxRatesUsing FinancialStatementInformation
  • Long-Run Corporate TaxAvoidance
  • InvestmentinTaxPlanning
  • Empirical tax research in accounting
    Shackelford T.Shevlin Empirical Tax Research inAccounting [2001]
  • Effectivecorporatetaxrates:Theeffectofsize,capitalintensity,leverageand otherfactors
    Stickney Effective Corporate Tax Rates:theEffectofSize [1992]
  • EffectiveTaxRatesfrom FinancialStatements
    Spooner [1986]
  • Effective Average U.S. Corporate Income Tax Rates
    #NAME? [1974]
  • Earnings Management:New Evidence Based on Deferred Tax Expense
    Phillips S.O.Rego Earnings Management:NewEvidenceBasedonDeferredTaxExpense [2003]
  • Earning Managementin Response to Corporate TaxRateChanges:Evidencefrom the1986TaxReporm Act
    Guenther [1994]
  • Determinants ofthe variability incorporate effective tax rates:evidence from longitudinaldata
    Gupta Determinants of the Variability inCorporateEffectiveTax Rates:Evidencefrom LongitudinalData [1997]
  • CorporateAverageEffectiveTaxRatesandInferencesaboutRelativeTax Preferences
    Wilkie [1988]
  • Corporate tax avoidance and highpowered incentives
    Desai [2006]
  • Corporate Tax Rates : Progressive,Proportional,orRegressive
    Porcano Corporate Tax Rates : Progressive [1986]
  • Corporate Tax Avoidance and the Properties ofCorporateEarnings
    Plesko [2004]
  • Corporate Effective Tax Rates: A Synthesis of theLiterature
    Callihan [1994]
  • Are family firms more tax aggressive than non-family firms
  • An evaluation of alternative measures of corporate tax rates
    Plesko [2004]
  • A Review ofTax Reserch
    Hanlon [2010]