媒体报道、股权激励与企业避税
发布时间：2018-11-15 09:27
【摘要】：基于决策理论、信息不对称理论及代理理论的分析构架,从媒体监督的全新视角,选取2008—2014年中国A股上市公司为样本,采用回归分析法,实证检验了媒体正面报道、负面报道与企业避税的关系以及不同股权激励水平下媒体报道对企业避税的影响。研究发现:媒体报道与企业避税程度呈负相关关系,且媒体负面报道抑制企业避税更显著;这种负相关关系在国有控股上市公司中表现更强;股权激励水平低的企业,媒体报道能够更加显著地降低上市公司避税程度,股权激励与媒体报道存在替代效应。该研究不仅丰富了企业避税影响因素的认识及媒体治理的影响力研究,还对综合利用多种治理机制以实现更好的公司治理具有重要的指导意义。
[Abstract]:Based on the analysis framework of decision theory, information asymmetry theory and agency theory, this paper selects Chinese A-share listed companies from 2008 to 2014 as a sample from the perspective of media supervision, and empirically tests positive media reports by means of regression analysis. The relationship between negative reports and corporate tax avoidance and the influence of media reports on corporate tax avoidance under different equity incentive levels. The results show that the negative correlation between media reports and the degree of corporate tax avoidance is negative, and the negative media reports inhibit corporate tax avoidance more significantly, and the negative correlation is stronger in state-owned listed companies. When the level of equity incentive is low, media report can significantly reduce the degree of tax avoidance of listed companies, and there is a substitution effect between equity incentive and media report. This study not only enriches the understanding of the influencing factors of corporate tax avoidance and the influence of media governance, but also has an important guiding significance for the comprehensive use of various governance mechanisms to achieve better corporate governance.
【作者单位】： 湖南大学工商管理学院;
【分类号】：F272.92;F275;F832.51
本文编号：2332905
[Abstract]:Based on the analysis framework of decision theory, information asymmetry theory and agency theory, this paper selects Chinese A-share listed companies from 2008 to 2014 as a sample from the perspective of media supervision, and empirically tests positive media reports by means of regression analysis. The relationship between negative reports and corporate tax avoidance and the influence of media reports on corporate tax avoidance under different equity incentive levels. The results show that the negative correlation between media reports and the degree of corporate tax avoidance is negative, and the negative media reports inhibit corporate tax avoidance more significantly, and the negative correlation is stronger in state-owned listed companies. When the level of equity incentive is low, media report can significantly reduce the degree of tax avoidance of listed companies, and there is a substitution effect between equity incentive and media report. This study not only enriches the understanding of the influencing factors of corporate tax avoidance and the influence of media governance, but also has an important guiding significance for the comprehensive use of various governance mechanisms to achieve better corporate governance.
【作者单位】： 湖南大学工商管理学院;
【分类号】：F272.92;F275;F832.51
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1 袁燕;股权激励实施的影响因素[D];山东大学;2008年
2 何璐;股权激励水平的效果及其影响因素研究[D];河北大学;2014年
3 潘泓静;创业板财务特征、代理成本与股权激励水平[D];广东外语外贸大学;2014年
4 甘慧;管理层激励与公司所得税逃避关系研究[D];重庆大学;2009年
，本文编号：2332905
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