| dc.contributor | 會計系 | - |
| dc.creator (作者) | 翁嘉祥 | - |
| dc.creator (作者) | Weng, Chia-Hsiang | - |
| dc.creator (作者) | Francis, Bill | - |
| dc.creator (作者) | Sun, Xian | - |
| dc.creator (作者) | Wu, Qiang | - |
| dc.date (日期) | 2021-07 | - |
| dc.date.accessioned | 12-四月-2022 09:21:16 (UTC+8) | - |
| dc.date.available | 12-四月-2022 09:21:16 (UTC+8) | - |
| dc.date.issued (上傳時間) | 12-四月-2022 09:21:16 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/139873 | - |
| dc.description.abstract (摘要) | We find a negative relationship between managerial ability and tax aggressiveness. The result is robust to a wide range of measures of tax aggressiveness, inclusion of firm fixed effects, and the use of a difference-in-differences approach using information regarding CEO turnover to control for endogeneity. Further tests show that this negative relationship is more pronounced for firms with higher investment opportunities or firms with more reputational concerns. Given the significant costs associated with tax aggressiveness and the negative effect it can have on managerial reputation if discovered, our results suggest that more able managers invest less effort in aggressive tax avoidance activities. | - |
| dc.format.extent | 123 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | China Accounting and Finance Review, Vol.24, No.1, pp.53-75 | - |
| dc.subject (關鍵詞) | Managerial Ability;Tax Avoidance;Tax Aggressiveness | - |
| dc.title (題名) | Managerial Ability and Tax Aggressiveness | - |
| dc.type (資料類型) | article | - |
| dc.identifier.doi (DOI) | 10.2139/ssrn.2348695 | - |
| dc.doi.uri (DOI) | http://doi.org/10.2139/ssrn.2348695 | - |
