1. NCCU Academic Hub
  2. Researcher
  3. College of Commerce
  4. Department of Accounting
  5. MING-CHIN CHEN

Publications- All

Showing 1-25 of 127
Date Title Type Full Text
2025-04 經濟實質法案對企業投資決策及避稅行為之影響 article web page(159)
2025-03 Are Taiwanese descendant family firms more aggressive in tax avoidance? article web page(142)
2022-04 可扣抵稅額減半及富人稅對我國上市櫃公司股利政策之影響—家族企業與非家族企業之差異 article pdf(383)
2021-12 我國稅務會計文獻回顧 article web page(375)
2021-09 稅務風險對國際化贗度之影響 conference web page(548)
2021-08 員工流動率與非主管員工薪資對公司避稅之影響 article pdf(331)
2021-03 當期所得稅費用估計誤差與公司價值之關聯 article pdf(481)
2020-10 The Effect of the Accounting Expertise of Chief Financial Officers on Corporate Credit Ratings article pdf(371)
2020-09 當期所得稅費用估計誤差與公司價值之關聯 article pdf(349)
2020-08 The Effects of Income Tax Reform of the Sound Finance Program on the Implicit Tax of Imputation Credit and Corporate Tax Avoidance conference web page(382)
2019-01 The effect of chief financial officers’ accounting expertise on corporate tax avoidance: the role of compensation design article pdf(406)
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 pdf(557)
2017-04 The incentive effects of R&D tax credits: An empirical examination in an emerging economy article pdf(685)
2017 Are Corporate Tax Reductions Real Benefits under Imputation Systems? article pdf(714)
2016-10 閉鎖性股份有限公司逐條釋義 book/chapter web page(770)
2015-12 Incentive vs. punitive conditional audit policy article pdf(624)
2015-06 The effect of stock market pressure on the tradeoff between corporate and shareholders` tax benefits article pdf(612)
2014.09 租稅協定受益所有人認定問題之探討 article pdf(2432)
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 pdf(1075)
2014 產業創新條例與促進產業升級條例研究發展支出投資抵減租稅獎勵差異之影響 report web page(1026)
2013 2013 台灣會計學者策略共識營 report pdf(1226)
2012 兩稅合一制稅率調降對企業股權結構及資本結構之影響 report pdf(313)
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 pdf(1230)
2011-10 所得稅上併購商譽攤銷費用認定爭議之探討 article web page(998)
2011-10 實施新會計準則對財稅所得差異之影響 article web page(1137)