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題名 The effect of chief financial officers’ accounting expertise on corporate tax avoidance: the role of compensation design
作者 陳明進
Chen, Ming-Chin
張嘉文*
Chang , Chia-Wen
李美雀
Lee , Mei-Chueh
貢獻者 會計系
日期 2019-01
上傳時間 5-Mar-2020 11:45:14 (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, 273–296
資料類型 article
DOI https://doi.org/10.1007/s11156-019-00789-5
dc.contributor 會計系
dc.creator (作者) 陳明進
dc.creator (作者) Chen, Ming-Chin
dc.creator (作者) 張嘉文*
dc.creator (作者) Chang , Chia-Wen
dc.creator (作者) 李美雀
dc.creator (作者) Lee , Mei-Chueh
dc.date (日期) 2019-01
dc.date.accessioned 5-Mar-2020 11:45:14 (UTC+8)-
dc.date.available 5-Mar-2020 11:45:14 (UTC+8)-
dc.date.issued (上傳時間) 5-Mar-2020 11:45:14 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/129111-
dc.description.abstract (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.
dc.format.extent 734588 bytes-
dc.format.mimetype application/pdf-
dc.relation (關聯) Review of Quantitative Finance and Accounting, 54, 273–296
dc.title (題名) The effect of chief financial officers’ accounting expertise on corporate tax avoidance: the role of compensation design
dc.type (資料類型) article
dc.identifier.doi (DOI) 10.1007/s11156-019-00789-5
dc.doi.uri (DOI) https://doi.org/10.1007/s11156-019-00789-5