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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 11:04:21 (UTC+8)
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。
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.
The 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。
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。
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。
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。
葛克昌，(1977)。租稅規避之研究，臺大法學論叢，6卷(2期)，頁167-187。
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。
Allgood, S., & Farrell, K. A. (2003). The match between CEO and firm. Journal of Business, 76, 317-341.
Armstrong, C., Blouin, J., Jagolinzer, A., & Larcker, D. (2015). Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics, 60(1), 1-17.
Askitas, N., & Zimmermann, K. F. (2009). Google econometrics and unemployment forecasting. Applied Economics Quarterly, 55(2), 107-120.
Bamber, 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.
Barber, 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.
Boone, 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.
Chen, 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.
Choi, H., & Varian, H. (2012). Predicting the present with Google Trends. Economic Record, 88, 2-9.
Chyz, J. A. (2013). Personally tax aggressive executives and corporate tax sheltering. Journal of Accounting and Economics, 56(2-3), 311-328.
Da, Z. H. I., Engelberg, J., & Gao, P. (2011). In Search of Attention. The Journal of Finance, 66(5), 1461-1499.
Desai, M. A., & D. Dharmapala. (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 79(1), 145-179.
Desai, M. A., Dyck, A., & L. Zingales. (2007). Theft and taxes. Journal of financial economics. 84(3), 591-623.
Desai, M. A., & D. Dharmapala. (2009). Corporate Tax Avoidance and Firm Value. The Review of Economics and Statistics, 91(3), 537-546.
Duan, T., Ding, R., Hou, W., & Zhang, J. (2018). The burden of attention: CEO publicity and tax avoidance. Journal of business research, 87, 90-101.
Dyreng, S., M. Hanlon., & E. Maydew. (2008). Long-run corporate tax avoidance. The Accounting Review 83, 61-82.
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The effects of executives on corporate tax avoidance. The Accounting Review, 85, 1163-1189.
Francis, 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.
Frank, 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.
Ginsberg, 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.
Graham, J., & Tucker, A. (2006). Tax shelters and corporate debt policy. Journal of Financial Economics, 81, 563-594.
Graham, 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.
Hand, C. and Judge, G. 2012. Searching for the picture: forecasting UK cinema admissions using Google Trends data. Applied Economics Letters, 19(11), 1051–1055.
Ham, 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.
Hambrick, 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.
Hanlon, 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.
Hanlon, M., & S. Heitzman. (2010). A review of tax research. Journal of Accounting and Economics 50, 127-178.
Kristoufek, L. (2013). Can google trends search queries contribute to risk diversification? Scientific Reports, 3, 2713.
Law, K. F., & Mils, L. F. (2017). Military experience and corporate tax avoidance. Review of Accounting Studies, 22, 141-184.
Malmendier, U., & Tate, G. (2009). Superstar CEOs. The Quarterly Journal of Economics, 124(4), 1593-1638.
Milbourn, T. (2003). CEO reputation and stock-based compensation. Journal of financial economics, 68(2), 233-262.
Mills, L. F. (1998). Book-tax differences and Internal Revenue Service adjustments. Journal of Accounting Research, 36 (2), 343-356.
Olsen, K., & Stekelberg, J. (2016). CEO Narcissism and Corporate Tax Sheltering. Journal of the American Taxation Association, 38(1), 1-22.
Rego, S. O. (2003). Tax-avoidance activities of U.S. Multinational Corporations. Contemporary Accounting Research, 20(4), 805-833.
Ripberger, J. T. (2011). Capturing curiosity: Using internet search trends to measure public attentiveness. Policy Studies Journal, 39(2), 239-259.
Vaughan, 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.
Zimmerman. (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
dc.contributor.advisor 何怡澄<br>郭振雄zh_TW
dc.contributor.author (Authors) 陳金慧zh_TW
dc.creator (作者) 陳金慧zh_TW
dc.date (日期) 2019en_US
dc.date.accessioned 1-Jul-2019 11:04:21 (UTC+8)-
dc.date.available 1-Jul-2019 11:04:21 (UTC+8)-
dc.date.issued (上傳時間) 1-Jul-2019 11:04:21 (UTC+8)-
dc.identifier (Other Identifiers) G0106255015en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/124219-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 財政學系zh_TW
dc.description (描述) 106255015zh_TW
dc.description.abstract (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。
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。		zh_TW
dc.description.abstract (摘要) 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.
The 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.		en_US
dc.description.tableofcontents 第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究流程 5
第二章 文獻回顧 6
第一節 租稅規避 7
第二節 Google Trends簡介與相關文獻 10
第三節 研究假說 12
第三章 研究方法 14
第一節 樣本篩選與資料來源 14
第二節 主要變數定義 15
第三節 租稅規避指標 17
第四節 控制變數定義 21
第五節 實證模型 26
第四章 實證結果 28
第一節 樣本敘述統計 28
第二節 實證分析 35
第五章 結論與建議 42
第一節 結論與建議 42
第二節 研究限制 44
第三節 未來展望 44
參考文獻 45		zh_TW
dc.format.extent 1207077 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0106255015en_US
dc.subject (關鍵詞) 租稅規避zh_TW
dc.subject (關鍵詞) Google搜尋趨勢zh_TW
dc.subject (關鍵詞) 搜尋量zh_TW
dc.subject (關鍵詞) 總經理知名度zh_TW
dc.subject (關鍵詞) Tax avoidanceen_US
dc.subject (關鍵詞) Google Trendsen_US
dc.subject (關鍵詞) Search Volume Indexen_US
dc.subject (關鍵詞) CEO publicityen_US
dc.title (題名) 總經理知名度與企業租稅規避 -以台灣電子業為例zh_TW
dc.title (題名) CEO publicity and corporate tax avoidance - evidence from Taiwan electronics industryen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (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。
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。
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。
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。
葛克昌，(1977)。租稅規避之研究，臺大法學論叢，6卷(2期)，頁167-187。
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。
Allgood, S., & Farrell, K. A. (2003). The match between CEO and firm. Journal of Business, 76, 317-341.
Armstrong, C., Blouin, J., Jagolinzer, A., & Larcker, D. (2015). Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics, 60(1), 1-17.
Askitas, N., & Zimmermann, K. F. (2009). Google econometrics and unemployment forecasting. Applied Economics Quarterly, 55(2), 107-120.
Bamber, 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.
Barber, 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.
Boone, 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.
Chen, 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.
Choi, H., & Varian, H. (2012). Predicting the present with Google Trends. Economic Record, 88, 2-9.
Chyz, J. A. (2013). Personally tax aggressive executives and corporate tax sheltering. Journal of Accounting and Economics, 56(2-3), 311-328.
Da, Z. H. I., Engelberg, J., & Gao, P. (2011). In Search of Attention. The Journal of Finance, 66(5), 1461-1499.
Desai, M. A., & D. Dharmapala. (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 79(1), 145-179.
Desai, M. A., Dyck, A., & L. Zingales. (2007). Theft and taxes. Journal of financial economics. 84(3), 591-623.
Desai, M. A., & D. Dharmapala. (2009). Corporate Tax Avoidance and Firm Value. The Review of Economics and Statistics, 91(3), 537-546.
Duan, T., Ding, R., Hou, W., & Zhang, J. (2018). The burden of attention: CEO publicity and tax avoidance. Journal of business research, 87, 90-101.
Dyreng, S., M. Hanlon., & E. Maydew. (2008). Long-run corporate tax avoidance. The Accounting Review 83, 61-82.
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The effects of executives on corporate tax avoidance. The Accounting Review, 85, 1163-1189.
Francis, 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.
Frank, 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.
Ginsberg, 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.
Graham, J., & Tucker, A. (2006). Tax shelters and corporate debt policy. Journal of Financial Economics, 81, 563-594.
Graham, 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.
Hand, C. and Judge, G. 2012. Searching for the picture: forecasting UK cinema admissions using Google Trends data. Applied Economics Letters, 19(11), 1051–1055.
Ham, 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.
Hambrick, 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.
Hanlon, 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.
Hanlon, M., & S. Heitzman. (2010). A review of tax research. Journal of Accounting and Economics 50, 127-178.
Kristoufek, L. (2013). Can google trends search queries contribute to risk diversification? Scientific Reports, 3, 2713.
Law, K. F., & Mils, L. F. (2017). Military experience and corporate tax avoidance. Review of Accounting Studies, 22, 141-184.
Malmendier, U., & Tate, G. (2009). Superstar CEOs. The Quarterly Journal of Economics, 124(4), 1593-1638.
Milbourn, T. (2003). CEO reputation and stock-based compensation. Journal of financial economics, 68(2), 233-262.
Mills, L. F. (1998). Book-tax differences and Internal Revenue Service adjustments. Journal of Accounting Research, 36 (2), 343-356.
Olsen, K., & Stekelberg, J. (2016). CEO Narcissism and Corporate Tax Sheltering. Journal of the American Taxation Association, 38(1), 1-22.
Rego, S. O. (2003). Tax-avoidance activities of U.S. Multinational Corporations. Contemporary Accounting Research, 20(4), 805-833.
Ripberger, J. T. (2011). Capturing curiosity: Using internet search trends to measure public attentiveness. Policy Studies Journal, 39(2), 239-259.
Vaughan, 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.
Zimmerman. (1983). Taxes and firm size. Journal of accounting and economics, 5(2), 119-149.		zh_TW
dc.identifier.doi (DOI) 10.6814/NCCU201900149en_US