淡江大學機構典藏:Item 987654321/120174
English  |  正體中文  |  简体中文  |  全文笔数/总笔数 : 58323/91876 (63%)
造访人次 : 14091028      在线人数 : 85
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜寻范围 查询小技巧:
  • 您可在西文检索词汇前后加上"双引号",以获取较精准的检索结果
  • 若欲以作者姓名搜寻,建议至进阶搜寻限定作者字段,可获得较完整数据
  • 进阶搜寻


    jsp.display-item.identifier=請使用永久網址來引用或連結此文件: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/120174


    题名: The Effect of Chief Financial Officers’ Accounting Expertise on Corporate Tax Avoidance: The Role of Compensation Design
    作者: Chen, Ming-Chin;Chang, Chia-Wen;Lee, Mei-Chueh
    关键词: Tax avoidance;Effective tax rate;Compensation design;Chief financial officer
    日期: 2019-01-21
    上传时间: 2021-03-12 12:11:26 (UTC+8)
    摘要: Accounting expertise is closely related to corporate tax planning, and hence, corporate chief financial officers (CFOs) with accounting expertise may have advantages in exploiting tax planning opportunities. By manually collecting CFOs’ autobiographic information and identifying their accounting-related work experience, we empirically examine whether a CFO with accounting expertise is more likely than a CFO without such expertise to exploit tax planning opportunities, resulting in greater corporate tax avoidance. We find that CFOs with accounting expertise are negatively associated with corporate effective tax rates. The average effective tax rate of firms with accounting expert CFOs is approximately 19.4% lower than that of their counterparts with non-accounting expert CFOs, ceteris paribus. Moreover, the abnormal variable compensation of CFOs with accounting expertise is negatively associated with corporate effective tax rates. The results suggest that the accounting expertise and compensation schemes of CFOs can have a significant effect on the aggressiveness of corporate tax planning.
    關聯: Review of Quantitative Finance and Accounting 54, p.273–296
    DOI: 10.1007/s11156-019-00789-5
    显示于类别:[會計學系暨研究所] 期刊論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    index.html0KbHTML10检视/开启

    在機構典藏中所有的数据项都受到原著作权保护.

    TAIR相关文章

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - 回馈