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투자기회, 과잉투자 및 조세회피：코스닥 상장기업을 중심으로

안홍복 이연희 2022년

논문상세정보
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' 투자기회, 과잉투자 및 조세회피：코스닥 상장기업을 중심으로' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • Over-Investment
  • Tax avoidance
  • investment opportunities
  • 과잉투자
  • 법인세최소화
  • 정보비대칭
  • 조세회피
  • 코스닥 상장기업
  • 투자기회
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
993 0

0.0%

' 투자기회, 과잉투자 및 조세회피：코스닥 상장기업을 중심으로' 의 참고문헌

  • 현금흐름패턴 방식을 사용한 기업수명주기와 조세회피와의 관계 대한 연구
    김상명 [2016]
  • 현금보유, 기업혁신 및 주요대주주
    안홍복 [2017]
  • 조세회피와 소유구조
    강정연 [2012]
  • 조세회피가 투자효율성에 미치는 영향
    정성환 [2012]
  • 보수주의가 조세회피와 투자의 관계에 미치는 영향
    김진수 [2021]
  • 기업지배구조가 세무신고 공격성에 미치는 영향
    정용수 [2011]
  • 과잉투자가 이익조정에 미치는 영향
    김창범 [2008]
  • 경영자 스톡옵션 보상이 조세회피행위에 미치는 영향
    심상규 [2008]
  • “조세회피와 재투자 및 배당금 지급에 관한 연구”
    심충진 [2011]
  • Two agency－cost explanation of dividends
  • Theft and taxes
  • The value of financial flexibility
    Gamba, A. [2008]
  • The relation between financial and tax reporting measures of income
  • The influence of tax and nontax costs on book－tax reporting differences : Public and private firms
  • The effect of board of director composition on corporate tax aggressiveness
    Lanis, R. [2011]
  • The determinants and implications of corporate cash holdings
    Opler, T. [1999]
  • The Cost of Capital, Corporation Finance and the Theory of Investment
  • Tests of a Deferred Tax Explanation of the Negative Association between the LIFO Reserve and Firm Value
  • Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting
  • Research in accounting for income taxes
  • Recent Advances in Corporate Finance
  • Overconfidence and early life experiences : The effect of managerial traits on corporate financial policies
  • Managerial overconfidence and dividend policy
  • Managerial overconfidence and accounting conservatism
  • Managerial optimism and corporate finance
  • Managerial Overconfidence and Corporate Policies
  • Long－run corporate tax avoidance
  • Is tax avoidance related to firm risk?
  • Is CEO Pay in High－Technology Firms Related to Innovation?
  • Investment opportunities and the structure of executive compensation
  • Industry competition, winner’s advantage, and cash holdings
    Ma, L. [2014]
  • Incentive and tax effects of executive compensation plans
  • How does financial reporting quality relate to investment efficiency?
    Biddle, G. [2009]
  • Handbook of the Economics of Innovation, Vol.1
    Hall, B. H. [2010]
  • Financial constraints, investment and the value of cash holdings
    Denis, D. J [2010]
  • Financial constraints risk
  • Empirical evidence on the impact of external monitoring on book－tax differences
  • Earnings management : New evidence based on deferred tax expense
  • Does greater tax risk lead to increased firm risk?
  • Does earnings management affect firms’investment decisions
  • Do corporate governance characteristics influence tax management?
    Minnick, K. [2010]
  • Do Non－Debt Tax Shields Matter for Debt Policy?
    Kolay, M. [2011]
  • Corporate tax－planning effectiveness : The role of compensation－based incentives
  • Corporate tax avoidance and stock price crash risk : Firm-level analysis
    Kim, J. B. [2011]
  • Corporate tax avoidance and high powered incentives
  • Corporate financing and investment decisions when firms have information that investors do not have
  • Corporate Tax Avoidance and Firm Value
  • Cash breeds success : The role of financing constraints in patent races
    Schroth, E. [2010]
  • CEO Overconfidence and Corporate Investment
  • Book－tax differences and companies’ financial characteristics : The case of Croatia
    Sodan, S. [2012]
  • Are Family Firms more Tax Aggressive than Non－family Firms?
    Chen, S. [2010]
  • An Examination of the Relationship Between Firm Size, Growth and Liquidity in the Neuer Markt
  • Agency Costs of Free Cash Flow , Corporate Finance , and Takeovers
  • Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies
    Gaver J. J. [1993]
  • A unified theory of Tobin’s q, corporate investment, financing, and risk management
    Bolton, P. [2011]
  • A Review of Tax Research
    Hanlon, M. [2010]