淡江大學機構典藏:Item 987654321/120174
English  |  正體中文  |  简体中文  |  全文筆數/總筆數 : 62797/95867 (66%)
造訪人次 : 3746487      線上人數 : 572
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜尋範圍 查詢小技巧:
  • 您可在西文檢索詞彙前後加上"雙引號",以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋,建議至進階搜尋限定作者欄位,可獲得較完整資料
  • 進階搜尋
    請使用永久網址來引用或連結此文件: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/120174


    題名: 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
    關鍵詞: Tax avoidance;Effective tax rate;Compensation design;Chief financial officer
    日期: 2019-01-21
    上傳時間: 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
    顯示於類別:[會計學系暨研究所] 期刊論文

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    index.html0KbHTML58檢視/開啟
    The Effect of Chief Financial Officers’ Accounting Expertise on Corporate Tax Avoidance:The Role of Compensation Design.pdf1156KbAdobe PDF144檢視/開啟

    在機構典藏中所有的資料項目都受到原著作權保護.

    TAIR相關文章

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