[19] 朱红军, 何贤杰, 陈信元. 金融发展、预算软约束与企业投资[J]. 会计研究, 2006(10):64-71.
[20] 祝继高, 王春飞. 金融危机对公司现金股利政策的影响研究——基于股权结构的视角[J]. 会计研究, 2013(2):38-44.
[21] 作者姓名,作者姓名.参考文献题目[J]. 期刊或Allingham M G, Sandmo A. Income tax evasion: a theoretical analysis[J]. Journal of Public Economics, 1972, 1,(3–4):323-338.
[22] Campello M, Graham J R, Harvey C R. The real effects of financial constraints: Evidence from a financial crisis ☆[J]. Journal of Financial Economics, 2009, 97(3):470-487.
[23] Chen S, Chen X, Cheng Q, et al. Are family firms more tax aggressive than non-family firms? ☆[J]. Journal of Financial Economics, 2010, 95,(1):41-61.
[24] Clotfelter C T. Tax Evasion and Tax Rates: An Analysis of Inpidual Returns.[J]. Review of Economics & Statistics, 1983, 65,(3):363-73.
[25] Cohen D A, Dey A, Lys T Z. Real and Accrual‐Based Earnings Management in the Pre‐ and Post‐Sarbanes‐Oxley Periods[J]. Accounting Review, 2011, 83(3):757-787.
[26] Cohen D A, Zarowin P. Accrual-based and real earnings management activities around seasoned equity offerings[J]. Journal of Accounting & Economics, 2010, 50(1):2-19.
[27] Cook K A, Huston G R, Omer T C. Earnings Management through Effective Tax Rates: The Effects of Tax-Planning Investment and the Sarbanes-Oxley Act of 2002[J]. Contemporary Accounting Research, 2008, 25(2):447–471.
[28] Dan S D, Gleason C A, Mills L F. Last-Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts[J]. Contemporary Accounting Research, 2004, 21(2):431-459.
[29] Desai M A, Dharmapala D. Corporate tax avoidance and high-powered incentives ☆[J]. Journal of Financial Economics, 2006, 79,(1):145-179.
[30] Eisdorfer A. Empirical Evidence of Risk Shifting in Financially Distressed Firms[J]. Journal of Finance, 2008, 63,(2):609–637.
[31] Feinstein J S. An Econometric Analysis of Income Tax Evasion and its Detection[J]. Rand Journal of Economics, 1991, 22,(1):14-35.
[32] Maciejovsky B, Kirchler E, Schwarzenberger H. Misperception of chance and loss repair: On the dynamics of tax compliance[J]. Journal of Economic Psychology, 2007, 28,(6):678-691.
[33] Torgler B. Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments[J]. Journal of Economic Surveys, 2002, 16,(5):657–683.
[34] Yaniv G. A NOTE ON THE TAX-EVADING FIRM[J]. National Tax Journal, 1995, 48,(1):113-20.
[35] Yitzhaki S. A Note on Income Tax Evasion: A Theoretical Analysis[J]. Journal of Public Economics, 1974, 3,(2):201-202.
- 上一篇:安全食品的认知支付意愿文献综述和参考文献
- 下一篇:成本粘性文献综述和参考文献
-
-
-
-
-
-
-
当代大学生慈善意识研究+文献综述
大众媒体对公共政策制定的影响
乳业同业并购式全产业链...
河岸冲刷和泥沙淤积的监测国内外研究现状
酸性水汽提装置总汽提塔设计+CAD图纸
中考体育项目与体育教学合理结合的研究
java+mysql车辆管理系统的设计+源代码
十二层带中心支撑钢结构...
电站锅炉暖风器设计任务书
杂拟谷盗体内共生菌沃尔...