Please use this identifier to cite or link to this item:
https://ah.lib.nccu.edu.tw/handle/140.119/139886
DC Field | Value | Language |
---|---|---|
dc.contributor | 會計系 | |
dc.creator | 陳明進 | |
dc.creator | Chen, Ming-Chin | |
dc.creator | 李桓伊 | |
dc.creator | Li, Huan-Yi | |
dc.date | 2021-08 | |
dc.date.accessioned | 2022-04-12T01:26:25Z | - |
dc.date.available | 2022-04-12T01:26:25Z | - |
dc.date.issued | 2022-04-12T01:26:25Z | - |
dc.identifier.uri | http://nccur.lib.nccu.edu.tw/handle/140.119/139886 | - |
dc.description.abstract | 員工人力資本是公司重要的智慧資本,員工流動與員工薪酬一向是公司重要的管理課題,而為了改善公司治理揭露品質並強化企業社會責任,我國上市櫃公司已開始揭露非擔任主管職務之員工薪資資訊。本文探討員工流動率、非主管員工薪資與公司避稅之關聯。本文以2010年到2019年我國上市上櫃公司為研究對象,實證結果顯示,員工流動率愈大之公司,較不會從事租稅規避行為。其次,本文亦發現,非主管之全時員工薪資愈大之公司,較不會從事租稅規避行為。 | |
dc.description.abstract | Employee human capital is a key corporate intellectual asset; thus, employee turnover and salaries are important to corporate human resource management. To strengthen the disclosure of corporate governance information and corporate social responsibility, Taiwanese listed and over-the-counter (OTC) companies are required to disclose information about the salaries of full-time nonmanagement employees. Using the sample of Taiwanese listed and OTC companies from 2010 to 2019, we investigate the relations between employee turnover, salaries of full-time nonmanagement employees, and corporate tax avoidance. We find that firms with higher employee turnover tend to have lower corporate tax avoidance. Further, firms with higher salaries for full-time nonmanagement employees tend to have lower corporate tax avoidance. | |
dc.format.extent | 1667107 bytes | - |
dc.format.mimetype | application/pdf | - |
dc.relation | 管理學報, Vol.38, No.2, pp.175-202 | |
dc.subject | 員工流動率;員工薪資;公司避稅 | |
dc.subject | employee turnover;nonmanagement employee salary;corporate tax avoidance | |
dc.title | 員工流動率與非主管員工薪資對公司避稅之影響 | |
dc.title | The Effects of Employee Turnover and Nonmanagement Employee Salaries on Corporate Tax Avoidance | |
dc.type | article | |
dc.identifier.doi | 10.6504/JMBR.202106_38(2).0002 | |
dc.doi.uri | https://doi.org/10.6504/JMBR.202106_38(2).0002 | |
item.grantfulltext | restricted | - |
item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
item.openairetype | article | - |
item.fulltext | With Fulltext | - |
item.cerifentitytype | Publications | - |
Appears in Collections: | 期刊論文 |
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