跳到主要內容

臺灣博碩士論文加值系統

(44.192.22.242) 您好!臺灣時間:2021/08/03 17:28
字體大小: 字級放大   字級縮小   預設字形  
回查詢結果 :::

詳目顯示

我願授權國圖
: 
twitterline
研究生:吳昕曄
研究生(外文):WU, HSIN-YEH
論文名稱:企業策略與避稅程度之研究:KY 公司 與非 KY 公司之比較
論文名稱(外文):Business Strategy and Tax Avoidance: Evidence on KY and non-KY Firms
指導教授:邱碩志邱碩志引用關係
指導教授(外文):CHIU, SHE-CHIH
口試委員:郭俐君吳幸蓁邱碩志
口試委員(外文):KUO, LI-CHUNWU, SHING-JENCHIU, SHE-CHIH
口試日期:2021-06-03
學位類別:碩士
校院名稱:國立臺北大學
系所名稱:會計學系
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2021
畢業學年度:109
語文別:中文
論文頁數:69
中文關鍵詞:避稅行為租稅條件優勢KY 公司企業策略
外文關鍵詞:Tax avoidanceAdvantages of tax conditionsBusiness strategy
相關次數:
  • 被引用被引用:0
  • 點閱點閱:24
  • 評分評分:
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:0
本文研究目的為,企業是否能善用其租稅條件優勢及企業策略,以強化避稅程度。本研究以我國 2008 年至 2019 年上市櫃企業為研究對象,以帳面有效稅率、現金有效稅率、總財稅差異作為衡量避 稅程度之代理變數,探討具租稅條件優勢的來台第一上市櫃企業 (KY 公司),其採用之企業策略對避 稅程度之影響。實證結果顯示,整體而言採用成本領導策略之企業,其避稅程度較一般公司高; 採用 產品差異化策略之企業,其避稅程度較一般公司低。此外,本研究進一步探討採用不同經營策略之 KY 公司之避稅行為。實證結果顯示,採用成本領導策略之 KY 公司與避稅程度呈現顯著正相關,代表採 用成本領導策略之 KY 公司有較高程度的避稅行為,表示企業可以透過 KY 公司本身之租稅條件優勢 強化其企業策略的施行,而讓企業有較低之現金有效稅率。採用產品差異化策略之 KY 公司與避稅程 度呈顯著負相關,代表採用產品差異化策略之 KY 公司較不會從事避稅行為,因此本研究認為判斷企 業會否進行避稅的活動應就其所採用的經營策略而定而非僅考慮特定稅務制度是否具有優勢判定。
關鍵字:避稅行為、租稅條件優勢、KY 公司、企業策略
The purpose of this study is to determine whether companies use their advantages of tax conditions and business strategies to strengthen tax avoidance. Based on a sample of listed firms in Taiwan during the period between 2008 and 2019, this study finds that companies adopting cost leadership strategies exhibit high level of tax avoidance, but companies adopting product differentiation strategies exhibit low level of tax avoidance. The results also show that KY companies adopting cost leadership strategies have a significant positive correlation with the degree of tax avoidance. KY companies that adopt product differentiation strategies are significantly negatively correlated with the degree of tax avoidance. Overall, the results suggest that the judgment of whether a company will conduct tax avoidance activities depends more on the company’s business strategy than the firm’s tax advantage.
Keywords: Tax avoidance, Advantages of tax conditions, Business strategy
I. 緒論 1
第一節 研究背景 1
第二節 研究動機與研究目的 4
II. 文獻回顧 7
第一節 避稅相關之文獻 8
第二節 企業策略相關之文獻 10
第三節 外國回台第一上市相關之文獻 13
III. 假說建立 20
IV. 研究設計 23
第一節 主要變數定義 23
4.1.1. 避稅程度 23
4.1.1.1. 帳面有效稅率(BOOK_ETR) 23
4.1.1.2. 現金有效稅率(CASH_ETR) 23
4.1.1.3. 總財稅差異(BTD) 24
4.1.2. 企業策略 25
第二節 模型建構 27
4.2.1. 假說1之迴歸模型 27
4.2.2. 假說2之迴歸模型 30
第三節 樣本來源及選樣標準 32
4.3.1. 樣本與選樣標準 32
V. 實證結果與分析 36
第一節 敘述性統計與相關係數分析 36
5.1.1. 敘述性統計 36
5.1.2. 相關係數分析 39
第二節 實證結果分析 42
5.2.1. 假說1之迴歸結果分析 42
5.2.2. 假說2之迴歸結果分析 46
第三節 敏感性測試 49
5.3.1. 永久性財稅差異之敏感性分析 49
5.3.2. STRATEGY之敏感性分析 53
VI. 結論與建議 56
第一節 研究結論 56
第二節 研究限制與建議 57
參考文獻 58
附錄 67


圖表目錄
圖一: 研究流程圖 7
表一: 本國公司及外國公司上市條件之差異 15
表二: 多元上市方案 17
表三: 外國企業來台第一上市、上櫃及興櫃家數 19
表四: 樣本篩選流程 33
表五: 樣本產業分布 35
表六: STRATEGY變數敘述性統計 37
表七: 迴歸變數敘述性統計 38
表八: STRATEGY變數相關係數 40
表九: 迴歸變數相關係數 41
表十: 假說1之迴歸結果分析-全樣本 44
表十一: 假說1之迴歸結果分析-僅留PROSPECTORS與DEFENDERS的樣本 45
表十二: 假說2之迴歸結果分析-全樣本 47
表十三: 假說2之迴歸結果分析-僅留PROSPECTORS與DEFENDERS的樣本 48
表十四: 假說1永久性財稅差異敏感性分析-全樣本 51
表十五: 假說2永久性財稅差異敏感性分析-全樣本 52
表十六: 假說1 STRATEGY- 4年敏感性分析 54
表十七: 假說2 STRATEGY- 4年敏感性分析 55


中文部分
史芳銘與游博超,2016,兩岸稅制變革趨勢-台商對反避稅制度的認識與因應。
林世銘與楊朝旭,1994,上市公司營利事業所得稅負擔之研究,財稅研究,26 (6):34-52。
林嬌能與許彩蓮,2011,家族企業與租稅規劃之關聯性,會計學報,4(1)。
施文玲,2020,證交所推動 KY 股上市之挑戰及因應策略。證券服務, 677 : 11-15。
張淑清與呂欣樺,2015,研發支出與管理團隊特性對公司績效之影響,會計學報,6(1) : 1-34。
陳妍君,2020,企業策略、政治關聯與稅務風險,政治大學財政學系碩士論文。
黃美祝與李映茹,2009,最低稅負制對企業租稅負擔影響之研究-高科技產業與傳統產業之比較,當代會計,10(2) : 189-224。
西文部分
Abernethy, M. A., and C. H. Guthrie. 2009. An empirical assessment of the “fit” between strategy and management information system design. Accounting and Finance. 34(2): 49-66.
Amit, R. 1986. Cost leadership strategy and experience curves. Strategic Management Journal. 7(3): 281-292.
Armstrong, C. S., J. L. Blouin, and D. F. Larcker. 2012. The incentives for tax planning. Journal of Accounting and Economics, 53(1-2): 391-411.
Armstrong, C. S., J. L. Blouin, A. D. Jagolinzer, and D. F. Larcker. 2015. Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics. 60(1): 1-17.
Arnold, P. J. 2009. Global financial crisis: The challenge to accounting research. Accounting, Organizations and Society. 34(6-7): 803-809.
Arping, S., and G. Lóránth. 2006. Corporate leverage and product differentiation strategy. The Journal of Business. 79(6): 3175-3206.
Atwood, T. J., M. S. Drake, J. N. Myers, and L. A. Myers. 2012. Home country tax system characteristics and corporate tax avoidance: International evidence. The Accounting Review. 87(6): 1831-1860.
Auzair, S. M., and K. Langfield-Smith. 2005. The effect of service process type, business strategy and life cycle stage on bureaucratic mcs in service organizations. Management Accounting Research. 16(4): 399-421.
Baack, D. W., and D. J. Boggs. 2008. The difficulties in using a cost leadership strategy in emerging markets. International Journal of Emerging Markets. 3(2): 125-139.
Badertscher, B. A., S. P. Katz, S. O. Rego, and R. J. Wilson. 2019. Conforming tax avoidance and capital market pressure. The Accounting Review. 94(6): 1-30.
Badertscher, B. A., S. P. Katz, and S. O. Rego. 2013. The separation of ownership and control and corporate tax avoidance. Journal of Accounting and Economics. 56(2-3): 228-250.
Banker, R. D., R. Mashruwala, and A. Tripathy. 2014. Does a differentiation strategy lead to more sustainable financial performance than a cost leadership strategy? Management Decision. 52(5): 872-896.
Bebchuk, L. A., K. J. M. Cremers, and U. Peyer. 2011. The ceo pay slice. Journal of Financial Economics. 102(1): 199-221.
Bentley, K. A., T. C. Omer, and N. Y. Sharp. 2012. Business strategy, financial reporting irregularities, and audit effort. Contemporary Accounting Research. 30 (2): 780-817.
Blaylock, B., T. Shevlin., and R. J. Wilson. 2011. Tax avoidance, large positive temporary book-tax differences, and earnings persistence. The Accounting Review. 87(1): 91-120.
Boehe, D. M., and L. Barin-Cruz. 2010. Corporate social responsibility, product differentiation strategy and export performance. Journal of Business Ethics 91: 325-346.
Boone, J. P., I. K. Khurana, and K. K. Raman. 2013. Religiosity and tax avoidance. Journal of the American Taxation Association. 35(1): 53-84.
Brown, J. L., and K. D. Drake. 2014. Network ties among low-tax firms. The Accounting Review. 89(2): 483-510.
Bui, B., and C. De Villiers. 2017. Business strategies and management accounting in response to climate change risk exposure and regulatory uncertainty. The British Accounting Review. 49(1): 4-24.
Bushman, R., R. Indjeikian, and A. Smith. 1996. Ceo compensation: The Role of Individual Performance Evaluation. Journal of Accounting and Economics. 21: 161-193.
Campbell, K., and D. Helleloid. 2016. Starbucks: Social responsibility and tax avoidance. Journal of Accounting Education. 37(C): 38-60.
Cen, L., E. L. Maydew, L. Zhang, and L. Zuo. 2017. Customer-supplier relationships and corporate tax avoidance. Journal of Financial Economics. 123(2): 377-394.
Chen, K. G., R. D. Leapman, G. Zhang, B. Lai, J. C. Valencia, C. O. Car-darelli, W. D. Vieira, V. J. Hearing, and M. M. Gottesman. 2009. Influence of melanosome dynamics on melanomadrug sensitivity. J. Natl Cancer Inst.101: 1259-1271.
Chen, M. C., C. W. Chang, and M. C. Lee. 2020. The effect of chief financial officers’ accounting expertise on corporate tax avoidance: The role of compensation design. Review of Quantitative Finance and Accounting. 54(1): 273-296.
Chen, Y., and J. Jermias. 2014. Business strategy, executive compensation and firm performance. Accounting and Finance. 54(1): 113-134.
Cheng, A. C. S., H. H. Huang, Y. Li, and J. Stanfield. 2012. The effect of hedge fund activism on corporate tax avoidance. The Accounting Review. 87(5): 1493-1526.
Chyz, J. A., and S. D. White. 2014. The association between agency conflict and tax avoidance: A direct approach. Advances in Taxation. 21: 107-138.
Cinquini, L., and A. Tenucci. 2010. Strategic management accounting and business strategy: A loose coupling? Journal of Accounting and Organizational Change. 6(2): 228-259.
Dallyn, S. 2017. An examination of the political salience of corporate tax avoidance: A case study of the tax justice network. Accounting Forum. 41(4): 336-352.
Dent, J. F. 1990. Strategy, organization and control: Some possibilities for accounting research. Accounting, Organizations and Society. 15(1-2): 3-25.
Desai P., S. Kekre, S. Radhakrishnan, and K. Srinivasan. 2001. Product differentiation and commonality in design: Balancing revenue and cost drivers. Management Science. 47(1): 37-51.
Desai, M. A., and D. Dharmapala. 2006. Corporate tax avoidance and high-powered incentives. Journal of Financial Economics. 79(1): 145-179.
Dowling, G. 2014. The curious case of corporate tax avoidance: Is it socially irresponsible? Journal of Business Ethics. 124(1): 173-184.
Drake, K. D., S. J. Lusch, and J. Stekelberg. 2017. Does tax risk affect investor valuation of tax avoidance? Journal of Accounting, Auditing and Finance. 34(1): 151-176.
Dyreng, S. D., and B. P. Lindsey. 2009. Using financial accounting data to examine the effect of foreign operations located in tax havens and other countries on U.S. multinational firms' tax rates. Journal of Accounting Research.47(5): 1283-1316.
Dyreng, S. D., M. Hanlon, and E. L. Maydew. 2008. Long‐run corporate tax avoidance. The Accounting Review. 83(1): 61-82.
Dyreng, S. D., M. Hanlon, and E. L. Maydew. 2010. The effects of executives on corporate tax avoidance. The Accounting Review. 85(4): 1163-1189.
Dyreng, S. D., M. Hanlon, and E. L. Maydew. 2019. When does tax avoidance result in tax uncertainty? The Accounting Review. 94(2): 179-203.
Frank, M. M., L. Lynch, and S. O. Rego. 2009. Tax reporting aggressiveness and its relation to aggressive financial reporting. The Accounting Review. 84(2):467-496.
Gaaya, S., N. Lakhal, and F. Lakhal. 2017. Does family ownership reduce corporate tax avoidance? the moderating effect of audit quality. Managerial Auditing Journal. 32(7): 731-744.
Gallemore, J., and E. Labro. 2015. The importance of the internal information environment for tax avoidance. Journal of Accounting and Economics.60(1): 149-167.
Gallemore, J., E. L. Maydew, and J. R. Thornock. 2014. The reputational costs of tax avoidance. Contemporary Accounting Research. 31(4): 1103-1133.
Goh, B. W., J. Lee, L. C. Yeow, and T. Shevlin. 2016. The effect of corporate tax avoidance on the cost of equity. The Accounting Review. 91(6): 1647-1670.
Graham, J. R., and A. L. Tucker. 2006. Tax shelters and corporate debt policy. Journal of Financial Economics. 81(3): 563-594.
Guenther, D. A., R. J. Wilson, and K. Wu. 2019. Tax uncertainty and incremental tax avoidance. The Accounting Review. 94(2): 229-247.
Guenther, D. A., S. R. Matsunaga, and B. M. Williams. 2017. Is tax avoidance related to firm risk? The Accounting Review. 92(1): 115-136.
Gupta, S., and K. Newberry. 1992. Corporate average effective tax rates after the tax reform act of 1986. Tax Notes. 55(5): 689-702.
Gupta, S., and K. Newberry. 1997. Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data. Journal of Accounting and Public Policy. 16(1): 1-34.
Hambrick, D. C. 1983. High profit strategies in mature capital goods industries: A contingency approach. The Academy of Management Journal. 26 (4): 687-707.
Hanlon, M., and S. Heitzman. 2010. A review of tax research. Journal of Accounting and Economics. 50(2-3): 127-178.
Hanlon, M., L. Mills, and J. Slemrod. 2007. An empirical examination of big business tax noncompliance. In A. Auerbach, J. Hines, and J. Slemrod, eds., Taxing Corporate Income in the 21st Century, Cambridge University Press.
Hasan, I., C. K. (Stan) Hoi, Q. Wu, and H. Zhang. 2014. Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans. Journal of Financial Economics. 113(1): 109-130.
Hasseldine, J., and G. Morris. 2013. Corporate social responsibility and tax avoidance: A comment and reflection. Accounting Forum. 37(1): 1-14.
Henry, E., and R. Sansing. 2018. Corporate tax avoidance: Data truncation and loss firms. Review of Accounting Studies. 23(3): 1042-1070.
Higgins, D. M., T. C. Omer, and J. D. Phillips. 2010. Does a firm’s business strategy influence its level of tax avoidance? University of Connecticut School of Business, University of Connecticut. Mays School of Business, A and M University.
Higgins, D., T. C. Omer, and J. D. Phillips. 2015. The Influence of a firm’s business strategy on its tax aggressiveness. Contemporary Accounting Research. 32(2): 674-702.
Hill, C. W. L. 1988. Differentiation versus low cost or differentiation and low cost: A contingency framework. Academy of Management Review. 13(3): 401-412.
Hoi, C. K., Q. Wu, and H. Zhang. 2013. Is corporate social responsibility (csr) associated with tax avoidance? evidence from irresponsible csr activities. The Accounting Review. 88(6): 2025-2059.
Hoopes, J. L., D. Mescall, and J. A. Pittman. 2012. Do IRS audits deter corporate tax avoidance? The Accounting Review. 87(5): 1603-1639.
Hope, O. K., M. (Shuai) Ma, and W. B. Thomas. 2013. Tax avoidance and geographic earnings disclosure. Journal of Accounting and Economics. 56(2-3): 170-189.
Hsu, P. H., J. A. Moore, and D. O. Neubaum. 2018. Tax avoidance, financial experts on the audit committee, and business strategy. Journal of Business Finance and Accounting. 45(9-10): 1293-1321.
Huang, H. H., G. J. Lobo, C. Wang, and H. Xie. 2016. Customer concentration and corporate tax avoidance. Journal of Banking and Finance. 72(c): 184-200.
Hutchens, M. and S. O. Rego, 2015. Does greater tax risk lead to increased firm risk? https://doi.org/10.2139/ssrn.2186564
Irianto, B.S., Y.A. Sudibyo, and A. Wafirli S.Ak. 2017. The influence of profitability, leverage, firm size and capital intensity towards tax avoidance. International Journal of Accounting and Taxation. 5(2): 33-41.
Islami, X., M. Topuzovska Latkovikj, L. Drakulevski, and M.B. Popovska. 2020. Does differentiation strategy model matter? designation of organizational performance using differentiation strategy instruments- an empirical analysis. Business: Theory and Practice. 21(1): 158-177.
Ittner, C., and D. Larker. 1997. The choice of performance measures in annual bonus contracts. The Accounting Review. 72(2): 231-255.
Jermias, J., and L. Gani. 2004. Integrating business strategy, organizational configurations and management accounting systems with business unit effectiveness: A fitness landscape approach. Management Accounting Research. 15(2): 179-200.
Khan, M., S. Srinivasan, and L. Tan. 2017. Institutional ownership and corporate tax avoidance: New evidence. The Accounting Review. 92(2): 101-122.
Khurana, I. K., and W. J. Moser. 2013. Institutional shareholders' investment horizons and tax avoidance. The Journal of the American Taxation Association. 35(1): 111-134.
Kim, J. B., Y. Li, and L. Zhang. 2011. Corporate tax avoidance and stock price crash risk: Firm-level analysis. Journal of Financial Eonomics.100(3): 639-662.
Koester, A., T. Shevlin, and D. Wangerin. 2017. The role of managerial ability in corporate tax avoidance. Management Science. 63(10): 3285-3310.
Kubick, T. R., D. P. Lynch, M. A. Mayberry, and T. C. Omer. 2015. Product market power and tax avoidance: Market leaders, mimicking strategies, and stock returns. The Accounting Review. 90(2): 675-702.
Kubick, T. R., D. P. Lynch, M. A. Mayberry, and T. C. Omer. 2016. The effects of regulatory scrutiny on tax avoidance: An examination of SEC comment letters. The Accounting Review. 91(6): 1751-1780.
Lanis, R., and G. Richardson. 2015. Is corporate social responsibility performance associated with tax avoidance? J Bus Ethics. 127: 439-457.
Lay, T. A., and R. Jusoh. 2012. Business strategy, strategic role of accountant, strategic management accounting and their links to firm performance: An exploratory study of manufacturing companies in Malaysia. Asia-Pacific Management Accounting Journal. 7(1): 59-94.
Lennox, C., P. Lisowsky, and J. Pittman. 2013. Tax aggressiveness and accounting fraud. Journal of Accounting Research. 51(4): 739-778.
Makadok, R., and D. G. Ross. 2012. Taking industry structuring seriously: A strategic perspective on product differentiation. Strategic Management Journal. 34(5): 509-532.
Markle, K., and D. Shackelford. 2009. Does the domicile of a multinational affect its worldwide corporate income tax liability? Working paper, University of North Carolina.
McGill, G. A., and E. Outslay. 2004. Lost in translation: Detecting tax shelter activity in financial statements. National Tax Journal. 57(3): 739-756.
McGuire, S. T., D. Wang, and R. J. Wilson. 2014. Dual class ownership and tax avoidance. The Accounting Review. 89(4): 1487-1516.
McGuire, S. T., T. C. Omer, and D. Wang. 2012. Tax avoidance: Does tax-specific industry expertise make a difference? The Accounting Review. 87(3): 975-1003.
Menguc, B., S. Auh, and E. Shih. 2007. Transformational leadership and market orientation: Implications for the implementation of competitive strategies and business unit performance. Journal of Business Research. 60(4): 314-321.
Miles, R. E., C. C. Snow, A. D. Meyer, and H. J. Coleman. 1978. Organizational strategy, structure, and process. The Academy of Management Review. 3(3): 546-562.
Miller, D. 1988. Relating porter's business strategies to environment and structure: Analysis and performance implications. Academy of Management Journal. 31(2): 280-308.
Mills, L. F., K. J. Newberry, and W. B. Trautman. 2002. Trends in book-tax income and balance sheet differences. Tax Notes. 96(8): 1109-1124.
Mills, L., M. Erickson, and E. Maydew. 1998. Investments in tax planning. Tax Journal of the American Taxation Association. 20(1): 1-20.
Murray, A. I. 1988. A contingency view of porter's “generic strategies”. Academy of Management Review. 13(3): 390-400.
Nachum, L., and C. Wymbs. 2005. Product differentiation, external economies and mne location choices: Mandas in global cities. Journal of International Business Studies. 36: 415-434.
Olibe, K. O., and Z. Rezaee. 2008. Income shifting and corporate taxation: The role of cross-border intrafirm transfers. Review of Accounting and Finance.7(1): 83-101.
Parker, L. D. 1997. Accounting for environmental strategy: Cost management, control and performance evaluation. Asia-Pacific Journal of Accounting. 4(2): 145-173.
Phillips, J. 2003. Corporate tax-planning effectiveness: The role of compensation- based incentives. The Accounting Review. 78: 847-874.
Platikanova, P. 2017. Debt maturity and tax avoidance. European Accounting Review. 26(1): 97-124.
Porter, M. E. 1979. How competitive forces shape strategy. Harvard Business Review. 57(2): 137-145.
Ramli, I., and D. Iskandar. 2014. Control authority, business strategy, and the characteristics of management accounting information systems. Procedia - Social and Behavioral Sciences. 164(31): 384-390.
Rego, S. O. 2003. Tax avoidance activities of U.S. multinational corporations. Contemporary Accounting Research. 20(4): 805-833.
Rego, S. O., and R. Wilson. 2009. Executive compensation, tax reporting aggressiveness, and future firm performance. Research Gate.
Reitsperger, W., S. Daniel, S. Tallman, and W. Chismar. 1993. Product quality and cost leadership: Compatible strategies? Management International Review. 33: 7-21.
Roberts, J. 1990. Strategy and accounting in a U.K. conglomerate. Accounting, Organizations and Society. 15(1-2): 107-126.
Rowe, F. M. 1956. Price differentials and product differentiation: The issues under the Robinson-Patman act. The Yale law Journal. 66(1): 1-49.
Sashi, C. M., and L. W. Stern. 1995. Product differentiation and market performance in producer goods industries. Journal of Business Research. 33(2): 115-127.
Schendel, D. 1989. Introduction to the second special issue 'on strategic leadership'. Strategic Management Journal. 10(1): 1-3.
Sikka, P. 2010. Smoke and mirrors: Corporate social responsibility and tax avoidance. Accounting Forum. 34(3-4): 153-168.
Sikka, P. 2013. Smoke and mirrors: Corporate social responsibility and tax avoidance - a reply to Hasseldine and Morris. Accounting Forum. 37(1): 15-28.
Sikka, P., and M. P. Hampton. 2005. The role of accountancy firms in tax avoidance: Some evidence and issues. Accounting Forum. 29(3): 325-343.
Simons, R. 1987. Accounting control systems and business strategy: An empirical analysis. Accounting, Organizations and Society. 12(4): 357-374.
Skærbæka, P., and K. Tryggestad. 2010. The role of accounting devices in performing corporate strategy. Accounting, Organizations and Society. 35(1): 108-124.
Smith, C., and R. Watts. 1992. The investment opportunity set and corporate financing, dividend, and compensation policies. Journal of Financial Economics. 32: 263-292.
Smith, K. G., J. P. Guthrie, and M. J. Chen. 1986. Miles and Snow’s typology of strategy, organizational size and organizational performance. Academy of Management Proceedings. (1): 45-49.
Snow, C. C., and L. G. Hrebiniak. 1980. Strategy, distinctive competence, and organizational performance. Administrative Science Quarterly. 25(2): 317-336.
Spencer, X. S. Y., T. A. Joiner, and S. Salmon. 2009. Differentiation strategy, performance measurement systems and organizational performance: Evidence from Australia. International Journal of Business. 14(1): 83-103.
Subanidja, S., S. Wahyuni, M. Lestari, and W. B. Elu. 2020. Do generic strategy and productivity help detect corporate retail bankruptcy risk? Business: Theory and Practice. 21(1): 302-313.
Taylor, G., and G. Richardson. 2012. International corporate tax avoidance practices: evidence from australian firms. The International Journal of Accounting. 47(4): 469-496.
Taylor, G., and G. Richardson. 2013. The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms. Journal of International Accounting, Auditing and Taxation. 22(1):12-25.
Thomas, A., R. Litschert, and K. Ramaswamy. 1991. The performance impact of strategy-manager coalignment: An empirical examination. Strategic Management Journal. 12: 509-522.
Tsamenyi, M., S. Sahadev, and Z. S. Qiao. 2011. The relationship between business strategy, management control systems and performance: Evidence from China. Advances in Accounting. 27(1): 93-203.
Valipour, H., H. Birjandi, and S. Honarbakhsh. 2012. The effects of cost leadership strategy and product differentiation strategy on the performance of firms. Journal of Asian Business Strategy. 2(1): 14-23.
White, R. E. 1986. Generic business strategies, organizational context and performance: An empirical investigation. Strategic Management Journal. 7(3): 217-231.
Whittle, A., and F. Mueller. 2010. Strategy, enrolment and accounting: The politics of strategic ideas. Accounting, Auditing and Accountability Journal. 23(5): 626-646.
Wilson, R. J. 2009. An examination of corporate tax shelter participants. The Accounting Review. 84(3): 969-999.
Zimmerman, J. L. 1983. Taxes and firm size. Journal of Accounting and Economics. 5(2): 119-149.

電子全文 電子全文(網際網路公開日期:20260617)
QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top