中文部分
李盈慧(2016)。企業風險管理與總體經濟之關係。國立中正大學財務金融學系
碩士論文。
宋允文(2013)。國內外總體經濟指標對國內銀行經營績效之影響。世新大學財
務金融學系碩士論文。
陳杏萍(2017)。機構投資人與避稅之關係。國立東華大學會計與財務碩士學位學程碩士論文。
詹雅燕(2013)。就學貸款與總體經濟因素之關聯性分析。國立屏東商業技術學
院國際企業所碩士論文。
葉昌橋(2012)。總體經濟情形對資本結構調整速度的影響。國立中正大學財務
金融研究所碩士論文。
英文部分
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incentives for tax planning. Journal of Accounting and Economics, 53(1-2), 391-
411.
Bratten, B., Cristi A. Gleason , Stephannie A. Larocque and Lillian F. Mills (2017).
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Bird, A. and Stephen A. Karolyi (2017). Governance and Taxes: Evidence from
Regression Discontinuity. The Accounting Review, 92(1), 29-50.
Cook, D. O. and Tian Tang (2010). Macroeconomic Conditions and Capital
Structure Adjustment Speed. Journal of Corporate Finance, 16(1), 73-87.
Cai, H. and Qiao Liu (2009). Competition and Corporate Tax Avoidance: Evidence
from Chinese Industrial Firms. The Economic Journal, 119(537), 764-795.
Chen, H. (2010). Macroeconomic Conditions and the Puzzles of Credit Spreads and
Capital Structure. The Journal of Finance, 65(6), 2171-2212.
Desai, M. A. and Dhammika Dharmapala (2009). Corporate Tax Avoidance and Firm
Value. Review of Economics and Statistics, 91(3), 537-546.
Dyreng, S., Michelle Hanlon and Edward L. Maydew (2007). Long-Run Corporate
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Edwards, A., Casey Schwab and Terry Shevlin (2016). Financial Constraints and
Cash Tax Savings. The Accounting Review, 91(3), 859-881.
Guenther, D. A., Steven R. Matsunaga and Brian M. Williams (2017). Is Tax
Avoidance Related to Firm Risk? The Accounting Review, 92(1), 115-136.
Goh, B. W., Jimmy Lee , Chee Yeow Lim and Terry Shevlin (2016). The Effect of
Corporate Tax Avoidance on the Cost of Equity. The Accounting Review, 91(6), 1647-1670.
Graham, J. R., Michelle Hanlon , Terry J. Shevlin and Nemit Shroff (2012). Incentives
for Tax Planning and Avoidance: Evidence from the Field. The Accounting
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Khurana, I. K. and William J. Moser (2009). Institutional Ownership and Tax
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Khan, M., Suraj Srinivasan, and Liang Tan (2017) Institutional Ownership and
Corporate Tax Avoidance: New Evidence. The Accounting Review, 92(2), 101-
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Khurana, I. K. and William J. Moser (2013).Institutional Shareholders' Investment
Horizons and Tax Avoidance.The Journal of the American Taxation
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Markle, K. S. and Douglas A. Shackelford (2011). Cross-Country Comparisons of
Corporate Income Taxes. National Tax Journal, 65(3), 493-527.
Mills, L., Merle M. Erickson and Edward L. Maydew (1998). Investments in tax
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McGuire, S. T., Thomas C. Omer and Dechun Wang (2012). Tax Avoidance: Does
Tax-Specific Industry Expertise Make a Difference? The Accounting Review, 87(3), 975-1003.
Phillips, J. D. (2003). Corporate Tax-Planning Effectiveness: The Role of
Compensation-Based Incentives. The Accounting Review, 78(3), 847-874.
Rego, S. O. (2003). Tax Avoidance Activities of U.S. Multinational Corporations.
Contemporary Accounting Research, 20(4), 805-833.
Yan, X. S. and Zhe Zhang (2009). Institutional investors and equity returns:
Are short-term institutions better informed? The Review of Financial
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