投资机会、管理层能力与税收规避

发布时间：2018-05-16 17:39

  本文选题：投资机会 + 管理层能力　； 参考：《财会月刊》2017年12期

【摘要】：本文以2008~2015年沪深A股上市公司为研究样本,研究管理层能力对企业税收规避的影响。结果发现:管理层能力越强,企业税收规避程度越低;当企业面临较好的投资机会时,管理层能力与税收规避之间的负向关系更显著。该研究表明,管理层能力在决定企业的税收规避决策中会起到非常重要的作用,丰富了企业税收规避影响因素、管理层能力经济后果的相关理论研究。
[Abstract]:This paper takes Shanghai and Shenzhen A-share listed companies as research samples from 2008 to 2015 to study the influence of management ability on corporate tax evasion. The results show that the stronger the management ability, the lower the degree of tax evasion, and the more significant the negative relationship between the management ability and tax evasion is when the enterprise is faced with better investment opportunities. The research shows that the management ability plays a very important role in the decision of tax evasion, which enriches the theoretical research on the influencing factors of tax evasion and the economic consequences of management ability.
【作者单位】： 贵州财经大学会计学院;中央财经大学会计学院;
【基金】：贵州省教育厅人文社科基金项目(项目编号:11SSD001)
【分类号】：F812.42;F275;F832.51
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本文编号：1897797