| dc.contributor | 會計系 | |
| dc.creator (作者) | 陳明進 | |
| dc.creator (作者) | Chen, Ming-Chin | |
| dc.creator (作者) | 李桓伊 | |
| dc.creator (作者) | Li, Huan-Yi | |
| dc.date (日期) | 2021-08 | |
| dc.date.accessioned | 12-Apr-2022 09:26:25 (UTC+8) | - |
| dc.date.available | 12-Apr-2022 09:26:25 (UTC+8) | - |
| dc.date.issued (上傳時間) | 12-Apr-2022 09:26:25 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/139886 | - |
| dc.description.abstract (摘要) | 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 (摘要) | 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 (關聯) | 管理學報, Vol.38, No.2, pp.175-202 | |
| dc.subject (關鍵詞) | 員工流動率;員工薪資;公司避稅 | |
| dc.subject (關鍵詞) | employee turnover;nonmanagement employee salary;corporate tax avoidance | |
| dc.title (題名) | 員工流動率與非主管員工薪資對公司避稅之影響 | |
| dc.title (題名) | The Effects of Employee Turnover and Nonmanagement Employee Salaries on Corporate Tax Avoidance | |
| dc.type (資料類型) | article | |
| dc.identifier.doi (DOI) | 10.6504/JMBR.202106_38(2).0002 | |
| dc.doi.uri (DOI) | https://doi.org/10.6504/JMBR.202106_38(2).0002 | |
