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王泰豐,2001,台灣中小企業對社會責任認知之研究,國立中山大學企業管理研究所未出版碩士論文。王肇蘭、蔡怡徵,2016,企業社會責任與財稅差異之關聯,會計審計論叢,第6卷,第1期,1-22。余智蓉,2004,遞延所得稅費用與盈餘管理關係之研究,國立台灣大學會計研究所未出版碩士論文。李淑雯,2005,遞延所得稅費用與盈餘管理之關聯性研究,銘傳大學會計研究所未出版碩士論文。
林怡伶,2007,中國上市公司有效稅率之實證研究,國立政治大學會計研究所未出版碩士論文。徐瑩杰,2006,財稅差異與管理階層獎酬之探討,國立政治大學會計研究所未出版碩士論文。陳明進,2002,營利事業有效稅率決定因素之實證研究,會計評論,第34期,57-75。陳明進,2003,我國租稅優惠對營利事業租稅負擔之影響,管理評論,第22卷,第1期,127-151 。英文部分:
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