社会责任表现、报告披露意愿与税收激进度——基于A股上市公司的实证研究

发布时间：2018-06-25 21:07

  本文选题：社会责任表现 + 报告披露意愿　； 参考：《南京审计大学学报》2017年06期

【摘要】：基于2011—2015年A股上市公司的数据,对社会责任表现与税收激进度的关系进行研究,实证结果表明:社会责任表现越好的公司,其税收激进水平越低,并且披露意愿会对社会责任表现与税收激进度之间的关系产生影响,社会责任表现与税收激进度的负相关关系在应规披露社会责任信息的企业中更加明显。然而,拓展性检验发现,最终控制人性质对社会责任表现与税收激进度之间的关系并没有产生显著影响。因此,提高社会责任表现对税收激进度的约束作用,需要强化对自愿披露社会责任报告企业的监督。
[Abstract]:Based on the data of A-share listed companies in 2011-2015, the relationship between the performance of social responsibility and the progress of tax incentives is studied. The empirical results show that the better the performance of social responsibility, the lower the level of tax radicalization. And the willingness to disclose will have an impact on the relationship between social responsibility performance and tax radicalization. The negative correlation between social responsibility performance and tax incentive progress is more obvious in enterprises that should disclose social responsibility information. However, the extended test found that the relationship between social responsibility performance and tax radicalization was not significantly affected by the nature of ultimate control. Therefore, it is necessary to strengthen the supervision of voluntary disclosure of social responsibility reporting enterprises.
【作者单位】： 河北工业大学经济管理学院;
【分类号】：F270;F812.42;F832.51
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本文编号：2067475