Please use this identifier to cite or link to this item:
https://ah.lib.nccu.edu.tw/handle/140.119/124219| 題名: | 總經理知名度與企業租稅規避 -以台灣電子業為例 CEO publicity and corporate tax avoidance - evidence from Taiwan electronics industry |
作者: | 陳金慧 | 貢獻者: | 何怡澄<br>郭振雄 陳金慧 |
關鍵詞: | 租稅規避 Google搜尋趨勢 搜尋量 總經理知名度 Tax avoidance Google Trends Search Volume Index CEO publicity |
日期: | 2019 | 上傳時間: | 1-Jul-2019 | 摘要: | 本研究關注總經理知名度對企業租稅規避之影響，參考Duan, Ding, Hou and Zhang (2018) 透過Google搜尋趨勢所提供之搜尋量來衡量企業總經理的知名度，探討總經理知名度與租稅規避之間的關係。一說認為，總經理知名度高代表受到散戶高度關注，為了迎合投資者之預期，總經理從事租稅規避以提高企業績效。反之則認為，當總經理知名度越高，為了降低聲譽成本，總經理會避免從事租稅規避。\n主要研究範圍為2008至2017年台灣上市電子業公司的總經理，使用追蹤資料固定效果模型進行迴歸分析。實證結果為當公司總經理知名度越高時，租稅規避程度較低。 This study focus on the impact of CEO publicity on corporate tax avoidance. Refer to Duan, Ding, Hou and Zhang (2018) use search volume index (SVI) from Google Trends to measure the CEO publicity and discuss the relationship between CEO publicity and tax avoidance. On the one hand, when CEO with higher publicity means who is highly regarded by retail investors. To meet the investors’ expectations, CEOs engage in tax avoidance to improve corporate performance. On the contrary, when CEO publicity is higher, the CEO will avoid engaging in tax avoidance to reduce the reputation costs.\nThe study focuses on TSE listed electronic companies from 2008 to 2017. The results show that if a CEO has higher publicity, the CEO will reduce tax avoidance. |
參考文獻: | 池祥萱、林煜恩、陳韋如與周賓凰，(2009)。公司執行長的媒體曝光度會影響公司績效嗎？交大管理學報，29卷(1期)，頁139-173。\n李永隆、杜玉振與王瑋瑄，(2017)。Google搜尋量指數對臺灣股票報酬與成交量之影響。管理與系統，24卷(4期)，頁565-590。\n陳明進與蔡麗雯，(2006)。財稅所得差異決定因素及課推估之研究，管理學報，23卷 (6期)，頁739-763。\n黃子倫、賴冠伶、陳妙玲與郭修仁，(2014)。資訊需求、網路搜尋行為與投機交易活動。中山管理評論，22卷(1期)，頁157-183。\n葛克昌，(1977)。租稅規避之研究，臺大法學論叢，6卷(2期)，頁167-187。\n魏裕珍、盧陽正、陳振南與王丹薐，(2018)。The Impact of Media Reputation on Stock Market and Financial Performance of Corporate Social Responsibility Winner. [媒體聲譽對企業社會責任得獎企業其股市表現與財務績效之影響]，臺大管理論叢，28(1期)，頁 87-139。\nAllgood, S., & Farrell, K. A. (2003). The match between CEO and firm. Journal of Business, 76, 317-341.\nArmstrong, C., Blouin, J., Jagolinzer, A., & Larcker, D. (2015). Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics, 60(1), 1-17.\nAskitas, N., & Zimmermann, K. F. (2009). Google econometrics and unemployment forecasting. Applied Economics Quarterly, 55(2), 107-120.\nBamber, L., John (Xuefeng) Jiang, & Wang, I. (2010). What`s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure. The Accounting Review, 85(4), 1131-1162.\nBarber, B. M., & Odean, T. (2001). Boys will be boys: Gender, overconfidence, and common stock investment. Quarterly Journal of Economics, 116, 261-292.Bertrand, M., & Schoar, A. (2003). Managing with Style: The Effect of Managers on Firm Policies. The Quarterly Journal of Economics, 118(4), 1169-1208.\nBoone, T., Ganeshan, R., Hicks, R. L., & Sanders, N. R. (2017). Can Google Trends Improve Your Sales Forecast? Production and Operations Management, 27(10), 1770–1774.\nChen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are Family Firms More Tax Aggressive than Non-Family Firms? Journal of Financial Economics, 95(1), 41-61.\nChoi, H., & Varian, H. (2012). Predicting the present with Google Trends. Economic Record, 88, 2-9.\nChyz, J. A. (2013). Personally tax aggressive executives and corporate tax sheltering. Journal of Accounting and Economics, 56(2-3), 311-328.\nDa, Z. H. I., Engelberg, J., & Gao, P. (2011). In Search of Attention. The Journal of Finance, 66(5), 1461-1499.\nDesai, M. A., & D. Dharmapala. (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 79(1), 145-179.\nDesai, M. A., Dyck, A., & L. Zingales. (2007). Theft and taxes. Journal of financial economics. 84(3), 591-623.\nDesai, M. A., & D. Dharmapala. (2009). Corporate Tax Avoidance and Firm Value. The Review of Economics and Statistics, 91(3), 537-546.\nDuan, T., Ding, R., Hou, W., & Zhang, J. (2018). The burden of attention: CEO publicity and tax avoidance. Journal of business research, 87, 90-101.\nDyreng, S., M. Hanlon., & E. Maydew. (2008). Long-run corporate tax avoidance. The Accounting Review 83, 61-82.\nDyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The effects of executives on corporate tax avoidance. The Accounting Review, 85, 1163-1189.\nFrancis, B. B., Hasan, I., Wu, Q., & Yan, M. (2015). Are female CFOS less tax aggressive? Evidence from tax aggressiveness. Journal of the American Taxation Association, 36(2), 171-202.\nFrank, M. M., L. J. Lynch, & S. O. Rego. (2009).Tax reporting aggressiveness and its relation to aggressive financial reporting. The Accounting Review, 84(2), 467-496.\nGinsberg, J., Mohebbi, M., Patel, R., Brammer, L., Smolinski, M., & Brilliant, L. (2009). Detecting influenza epidemics using search engine query data. Nature, 457(7232), 1012-1014.\nGraham, J., & Tucker, A. (2006). Tax shelters and corporate debt policy. Journal of Financial Economics, 81, 563-594.\nGraham, J., Hanlon, M., Shevlin, T., & Shroff, N. (2014). Incentives for tax planning and avoidance: evidence from the field. The Accounting Review, 89(3), 991-1024.\nHand, C. and Judge, G. 2012. Searching for the picture: forecasting UK cinema admissions using Google Trends data. Applied Economics Letters, 19(11), 1051–1055.\nHam, C., Seybert, N., & Wang, S. (2018). Narcissism is a bad sign: CEO signature size, investment, and performance. Review of accounting studies, 23(1), 234-264.\nHambrick, D. C., & Mason, P. A. (1984). Upper Echelons: The Organization as a Reflection of Its Top Managers. Academy of Management Review, 9(2), 193-206.\nHanlon, M., & J. Slemrod. (2009). What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement. Journal of Public Economics 93(1-2), 126-141.\nHanlon, M., & S. Heitzman. (2010). A review of tax research. Journal of Accounting and Economics 50, 127-178.\nKristoufek, L. (2013). Can google trends search queries contribute to risk diversification? Scientific Reports, 3, 2713.\nLaw, K. F., & Mils, L. F. (2017). Military experience and corporate tax avoidance. Review of Accounting Studies, 22, 141-184.\nMalmendier, U., & Tate, G. (2009). Superstar CEOs. The Quarterly Journal of Economics, 124(4), 1593-1638.\nMilbourn, T. (2003). CEO reputation and stock-based compensation. Journal of financial economics, 68(2), 233-262.\nMills, L. F. (1998). Book-tax differences and Internal Revenue Service adjustments. Journal of Accounting Research, 36 (2), 343-356.\nOlsen, K., & Stekelberg, J. (2016). CEO Narcissism and Corporate Tax Sheltering. Journal of the American Taxation Association, 38(1), 1-22.\nRego, S. O. (2003). Tax-avoidance activities of U.S. Multinational Corporations. Contemporary Accounting Research, 20(4), 805-833.\nRipberger, J. T. (2011). Capturing curiosity: Using internet search trends to measure public attentiveness. Policy Studies Journal, 39(2), 239-259.\nVaughan, L ., & Romero‐Frías E. (2014). Web Search Volume as a Predictor of Academic Fame: An Exploration of Google Trends. Journal of the Association for Information Science & Technology. 65(4), 707-720.\nZimmerman. (1983). Taxes and firm size. Journal of accounting and economics, 5(2), 119-149. | 描述: | 碩士 國立政治大學 財政學系 106255015 |
資料來源: | http://thesis.lib.nccu.edu.tw/record/#G0106255015 | 資料類型: | thesis |
| Appears in Collections: | 學位論文 |
Files in This Item:
| File | Size | Format | |
|---|---|---|---|
| 501501.pdf | 1.18 MB | Adobe PDF2 | View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.