1 김상명, "현금흐름패턴 방식을 사용한 기업수명주기와 조세회피와의 관계 대한 연구" 25 (25): 135-158, 2016
2 안홍복 ; 최강득, "현금보유, 기업혁신 및 주요대주주" 한국자료분석학회 19 (19): 453-464, 2017
3 심충진, "조세회피와 재투자 및 배당금 지급에 관한 연구" 한국세무학회 28 (28): 185-208, 2011
4 강정연 ; 김영철, "조세회피와 소유구조" 한국세무학회 29 (29): 37-67, 2012
5 정성환, "조세회피가 투자효율성에 미치는 영향" 한국세무학회 29 (29): 9-44, 2012
6 김진수 ; 김임현 ; 강정연, "보수주의가 조세회피와 투자의 관계에 미치는 영향" 한국상업교육학회 35 (35): 157-180, 2021
7 정용수 ; 이윤원 ; 조용언, "기업지배구조가 세무신고 공격성에 미치는 영향" 한국세무학회 28 (28): 9-40, 2011
8 김창범 ; 송동건, "과잉투자가 이익조정에 미치는 영향" 한국경영학회 37 (37): 901-925, 2008
9 심상규 ; 김지범, "경영자 스톡옵션 보상이 조세회피행위에 미치는 영향" 한국회계정보학회 26 (26): 233-258, 2008
10 Easterbrook, F., "Two agency-cost explanation of dividends" 74 (74): 650-660, 1984
1 김상명, "현금흐름패턴 방식을 사용한 기업수명주기와 조세회피와의 관계 대한 연구" 25 (25): 135-158, 2016
2 안홍복 ; 최강득, "현금보유, 기업혁신 및 주요대주주" 한국자료분석학회 19 (19): 453-464, 2017
3 심충진, "조세회피와 재투자 및 배당금 지급에 관한 연구" 한국세무학회 28 (28): 185-208, 2011
4 강정연 ; 김영철, "조세회피와 소유구조" 한국세무학회 29 (29): 37-67, 2012
5 정성환, "조세회피가 투자효율성에 미치는 영향" 한국세무학회 29 (29): 9-44, 2012
6 김진수 ; 김임현 ; 강정연, "보수주의가 조세회피와 투자의 관계에 미치는 영향" 한국상업교육학회 35 (35): 157-180, 2021
7 정용수 ; 이윤원 ; 조용언, "기업지배구조가 세무신고 공격성에 미치는 영향" 한국세무학회 28 (28): 9-40, 2011
8 김창범 ; 송동건, "과잉투자가 이익조정에 미치는 영향" 한국경영학회 37 (37): 901-925, 2008
9 심상규 ; 김지범, "경영자 스톡옵션 보상이 조세회피행위에 미치는 영향" 한국회계정보학회 26 (26): 233-258, 2008
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40 McNichols, M. F., "Does Earnings Management Affect Firm’s Investment Decisions?" 83 (83): 1571-1603, 2008
41 Minnick, K., "Do corporate governance characteristics influence tax management?" 16 (16): 703-718, 2010
42 Kolay, M., "Do Non-Debt Tax Shields Matter for Debt Policy?" University of Utah 2011
43 Phillips, J. D., "Corporate tax-planning effectiveness : The role of compensation-based incentives" 78 (78): 847-874, 2003
44 Kim, J. B., "Corporate tax avoidance and stock price crash risk : Firm-level analysis" 100 (100): 639-662, 2011
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50 Sodan, S., "Book-tax differences and companies’ financial characteristics : The case of Croatia" 19 (19): 265-271, 2012
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