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

Publications-Periodical Articles

Showing 1-25 of 71
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(164)
2025-03 Are Taiwanese descendant family firms more aggressive in tax avoidance? article web page(149)
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(384)
2021-12 我國稅務會計文獻回顧 article web page(378)
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(332)
2021-03 當期所得稅費用估計誤差與公司價值之關聯 article pdf(483)
2020-10 The Effect of the Accounting Expertise of Chief Financial Officers on Corporate Credit Ratings article pdf(372)
2020-09 當期所得稅費用估計誤差與公司價值之關聯 article pdf(352)
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(558)
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(717)
2015-12 Incentive vs. punitive conditional audit policy article pdf(626)
2015-06 The effect of stock market pressure on the tradeoff between corporate and shareholders` tax benefits article pdf(614)
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(1078)
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(1232)
2011-10 所得稅上併購商譽攤銷費用認定爭議之探討 article web page(1003)
2011-10 實施新會計準則對財稅所得差異之影響 article web page(1139)
2011-06 An empirical investigation of the effect of imputation credits on remittance of overseas dividends article pdf(1359)
2010-12 企業營運總部租稅優惠對境外股利匯回之影響 article pdf(1027)
2010-11 股東可扣抵稅額對我國企業境外股利匯回之影響 article web page(814)
2010-08 The effects of macroeconomic factors on implicit taxes: Evidence from an emerging economy article pdf(1396)
2010-01 舊制與新制稅法未分配盈餘加徵稅負之實證研究 article pdf(973)
2009-12 財務報表資料推估課稅所得之研究 article pdf(1075)