연구동향 분석

재무적 제약과 조세회피

박성원 ( Sung Won Park ) 고종권 ( Jong Kwon Ko ) 김영철 ( Young Chul Kim ) 2014년

논문상세정보
인용/피인용
' 재무적 제약과 조세회피' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • casheffectivetaxrates
  • financial constraints
  • financial crisis
  • financialconditionscore
  • k-score
  • kz-index
  • tax avoidance
  • 외환위기
  • 재무적 제약
  • 재무평점
  • 조세회피
  • 현금유효세율
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
936 5

0.0%

' 재무적 제약과 조세회피' 의 참고문헌

  • 조세회피와 소유구조
    강정연 세무학연구 29 (2) : 37 ~ 67 [2012]
  • 조세회피와 기업특성 및 기업가치에 관한 연구
    고윤성 김지홍 최원욱 세무학연구 24 (4) : 9 ~ 40 [2007]
  • 적극적 재무보고와 적극적 세무보고간의 관계 분석
    고종권 김우영 조은희 회계저널 21 (3) : 95 ~ 130 [2012]
  • 재무제약이 기업의 재무구조에 미치는 영향
    라영수 이윤구 대한경영학회지 25 (3) : 1439 ~ 1460 [2012]
  • 재무제약 하에서 기업 가치 및 투자에 현금보유가치가 어떻게 영향을 주는가?
    감동석 손판도 임병균 金融工學硏究 10 (2) : 75 ~ 98 [2011]
  • 재무적 제약과 자본구조 조정속도간의 관계
    신민식 산업경제연구 21 (4) : 1543 ~ 1568 [2008]
  • 재무적 제약과 내부자금 의존도 분석: 외환금융위기 전후 시점 비교
    박영석 대한경영학회지 19 (6) : 2357 ~ 2385 [2006]
  • 외환위기 전, 후 부채조달의사결정에 재무유연성과 세금효과가 미치는 영향
    김영철 한양대학교 대학원 [2013]
  • The determinants and implications of corporate cash holdings
    Opler, T. Journal of Financial Economics 52 (1) : 3 ~ 46 [1999]
  • The cost of capital, corporation finance and the theory of investment
    Modigliani, F The American Economic Review 48 (3) : 261 ~ 297 [1958]
  • The cash flow sensitivity of cash
    Almeida, H. The Journal of Finance 59 (4) : 1777 ~ 1804 [2004]
  • The Real Effects of Financial Constraints: Evidence from a Financial Crisis
    Campello, M Journal of Financial Economics 97 (3) : 470 ~ 487
  • The General Theory of Employment, Interest and Money
    Keynes, J. M. McMillan [1936]
  • Tax shelters and corporate debt policy
    Graham, J. Journal of Financial Economics 81 : 563 ~ 594 [2006]
  • Tax reporting aggressiveness and its relation to aggressive financial reporting
    Frank, M. The Accounting Review 84 (2) : 467 ~ 496 [2009]
  • Tax avoidnace, tax aggressiveness, tax risk and firm risk
  • Tax avoidance activities of U. S. multinational corporations
    Rego, S. Contemporary Accounting Research 20 (4) : 805 ~ 833 [2003]
  • Tax Benefits of Debt and Debt Financing in Korea
    고종권 Asia-Pacific Journal of Financial Studies 40 (6) : 824 ~ 855 [2011]
  • Proxies for the Corporate Marginal Tax Rate
    Graham, J. Journal of Financial Economics 42 (2) : 187 ~ 221 [1996]
  • Long-run corporate tax avoidance
    Dyreng, S. The Accounting Review 83 (1) : 61 ~ 82 [2008]
  • Incentives for tax planning and avoidance : Evidence from the field
    Graham, J. [2012]
  • Financial constraints, investment, and the value of cash holdings
    Denis, J. The Review of Financial Studies 23 (1) : 247 ~ 269 [2010]
  • Financial constraints risk
    Whited, T. The Review of Financial Studies 19 (2) : 531 ~ 559 [2006]
  • Financial constraints and the incentive for tax planning
    Edwards, A. [2013]
  • Financial constraints and corporate investment : 141 ~ 206
  • Failure Prediction : Evidence from Korea
    Altman, E. Journal of International Financial Management and Accounting 6 (3) : 230 ~ 249 [1995]
  • Equity risk incentives and corporate tax aggressiveness
    Rego, S. Journal of Accounting Research 50 (3) : 775 ~ 810 [2012]
  • Does Tax Deferral Enhance Firm Value?
    Ayers, B. [2011]
  • Does Tax Aggressiveness Reduce Financial Reporting Transparency
  • Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints?
    Kaplan, S. Quarterly Journal of Economics 112 : 169 ~ 215 [1997]
  • Detecting Earnings Management
    Dechow, P. The Accounting Review 70 (2) : 193 ~ 225 [1995]
  • Correcting for cross-sectional and time-series dependence in accounting research
    Gow, I. The Accounting Review 85 (2) : 483 ~ 512 [2010]
  • Corporate financing and investment decisions when firms have information that investors do not have
    Myers, S. Journal of Financial Economics 13 (2) : 187 ~ 221 [1984]
  • Corporate financial policy and the value of cash
    Faulkender Faulkender, M. Wang The Journal of Finance 61 : 1957 ~ 1990 [2006]
  • Corporate Tax Avoidance and High-powered Incentives
    Desai, M. Journal of Financial Economics 79 (1) : 145 ~ 179 [2006]
  • Are family firms more tax aggressive than non-family firms?
    Chen, S. Journal of Financial Economics 95 : 41 ~ 61 [2010]
  • Are Firms Underleveraged An Examination of theEffect of Leverage on Default Probabilities
    Molina Molina, C. A. The Journal of Finance 60 (3) : 1427 ~ 1459 [2005]
  • Applied regression analysis and other multivariate methods
    Kleinbaum, D. G. Duxburry Press [1998]
  • An examination of corporate tax shelter participants
    Wilson Wilson, R. The Accounting Review 84 (3) : 969 ~ 999 [2009]
  • Agency costs of free cash flow, corporate finance, and takeovers
    Jensen, M. C. American Economic Review 76 (2) : 323 ~ 329 [1986]
  • Agency costs of free cash flow and the effect of shareholder rights on the implied cost of equity capital
    Chen, K. Journal of Financial and Quantitative Analysis 46 (1) : 171 ~ 207 [2011]