5FrankM M,Lynch L J,Rego S 0. Tax reporting aggressiveness and its relation to aggressive financial reporting[ J]. The Accounting Review,2009,84(2):467-496. 被引量:1
6Slemrod J. The economics of corporate tax selfishness[ J]. National Tax Journal,2004,57(4) :877 -899. 被引量:1
7RegoS 0. Tax-avoidance activities of U. S. multinational corporations[ J]. Contemporary Accounting Research,2003,20(4) :805 —833.. 被引量:1
8Wilson R J. An examination of corporate tax shelter participants[ J]. The Accounting Review,2009,84(3) :969 -999. . 被引量:1
9GrahamJ R,Tucker A L. Tax shelters and corporate debt policy[ J]. Journal of Financial Economics,2006,81 (3) :563 —594. 被引量:1
10Phillips J D. Corporate tax-planning effectiveness: the role of compensation-based incentives [ J ]. The Accounting Review, 2003, 78(3):847-874. 被引量:1