一、英文部分
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Desai, M. A. 2005. The degradation of reported corporate profits. Journal of Economic Perspectives, 19(4): 171-192.
Desai, M. A., and D. Dharmapala. 2006. Corporate tax avoidance and high-powered incentives. Journal of Financial Economics 79(1): 145-179.
Desai, Mihir and D. Dharmapala ，2009.Corporate tax avoidance and firm value. The
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Financial Economics 84(3): 591-623.
Dhaliwal, D. S., Gal-Or, R., Naiker, V., & Sharma, D. 2011.
Auditor-provided tax services and tax avoidance. Working paper,
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Dhaliwal, D. S., Huang, S. X., Moser, W. J., & Pereira, R. 2011. Corporate
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Desai, M. A. and D. Dharmapala. 2008. Tax and corporate governance: An
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the information content of earnings. Working paper, University of
Michigan.
Hanlon, M., and J. Slemrod. 2009. What does tax aggressiveness signal?
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Mills, L. and K. Newberry. 2001. The influence of tax and nontax costs
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Mills, L. F., Newberry, K. J., & Trautman, W. 2002. Trends in book-tax
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of America – House of Representatives.
二、中文部分
王建煊，吳嘉勳 (2012)，租稅法，第三十四版，華泰書局。
江向才，何里仁，2006，“董監結構、董監監督能力與資訊透明度”，2006會計
理論與實務研討會。
吳仁和，2009，資訊管理:企業創新與價值創創造，智勝出版社。
李心愉，2009，公司治理變數與公司價值之相關性研究─潛在變項方法之應用
，東吳大學國際貿易學系碩士班國際金融組碩士論文。
邱碧珠，2000，資訊揭露程度與權益資金成本間之關係：我國資訊電子業之
研究，國立台灣大學會計學系碩士論文。
汪瑞芝，陳明進（2009），"最低稅負制對股市反應之實證研究"，臺大管理論叢，19（2），215-247。 吳德豐，吳金終，2010，“企業之稅務責任"，稅務旬刊，第2113期，6月10
日。
吳德豐，2013“台灣CEO盼有效效率稅務環境”，稅務旬刊，第2221期，6月10
日。
林嬌能，許彩蓮，2011 年 11月，“家族企業與租稅規劃之關聯性”，會計學
報，第 4 卷第 1 期，第 23-49 頁
柯瓊鳳，葉奕伸，2006，“銀行風險資訊揭露與經營績效之研究”，會計
理論與實務研討會。
紀信義，林修葳，金成隆，2004，“專利權的價值攸關性:從企業生命週期論析”，
管理學報，第21卷，第2期，頁175-197。
林世銘，陳國泰，張鼎聲 , 2003 , “兩稅合一除權除息之租稅規避行為” , 當
代會計 , Vol.4 , No.2 , Pages 119 - 142
徐忠誠，2009，公司治理機制對公司價值之影響-以經營績效為中介變數，大
葉大學管理研究所，博士論文。
莊峻銘，2004，獨立董監事、公司資訊透明度與公司價值之關聯性，國立彰
化師範大學會計學系碩士論文。
張瑞當，方俊儒，2006，"資訊揭露評鑑系統對企業盈餘管理行之影響"，會計
評論，第42期，頁1- 22 。
陳振遠，張智堯，王蘭芬，李文智，2005，"應用Ohlson會計評價模型探究公司
治理之價值攸關性─以台灣上市公司電子業為例"，台大管理論叢，第15
卷，第20期，頁123-142。
黃美祝，2010，"財稅差異金額大小對國稅局選案查核之影響"，會計評論，第50期，23-55 頁。
黃美祝，楊佩璇，2011 年 11月，"集團企業與非集團企業避稅程度之比較"，
會計學報，第 4 卷第 1 期，第 1-22 頁
黃美祝，王肇蘭，韓幸紋，2013，"最低稅負制對企業租稅公平之影響"，臺灣經
濟金融月刊，第49卷第4期第 16-30 頁
陳明進、蔡麗雯，2006，"財稅所得差異決定因素及課稅所得推估之研究"，
管理學報，第23卷，第6期，739-763。
陳冠宙，陳育成，陳雪如，2005， "影響上市公司網站資訊透明度因子之實證"，
會計與公司治理，第2卷第1期，頁33-59 。
陳瑞斌，許崇源，2007，"公司治理結構與資訊揭露之關聯性研究"，交大管理學
報，第27卷第2期：55-109。
塗盈媜，2005，資訊揭露程度與公司價值之探討-以台灣傳統產業為例，國立政
治大學會計學系碩士論文。
葉銀華，2002，"從台灣上市公司網站資訊揭露看透明度"，會計研究月刊，第200期，頁70-77。
葉銀華，李存修，柯承恩，2002，公司治理與評等系統，商智文化事業有限
公司。
楊靜怡，2013，"2013 英國G8 高峰會主要議題—租稅、貿易及透明度"，當代財
政，第31卷：92-95。
趙雅儀，李賜寬，2006，"資訊透明度對盈餘品質盈餘反應係數之影響"，2006
會計理論與實務研討會。
蔡孟錡，2007，以資訊結構觀點探討年報資訊揭露與企業價值之關係，逢甲大學
會計研究所碩士論文。
劉科，1992，"美國安隆公司破產事件涉及之財務報表及獨立董事資訊揭露問
題之探討"，證券櫃檯，第69期，頁27-35。
薛明玲，蔡朝安，2003，"從資訊揭露看公司治理"，月旦法學雜誌，第96卷，頁
335-343。