| dc.contributor | 會計系 | - |
| dc.creator (作者) | 陳明進 | - |
| dc.creator (作者) | Chen, Ming-Chin;Li, Huan-Yi | - |
| dc.date (日期) | 2026-04 | - |
| dc.date.accessioned | 14-Apr-2025 09:24:13 (UTC+8) | - |
| dc.date.available | 14-Apr-2025 09:24:13 (UTC+8) | - |
| dc.date.issued (上傳時間) | 14-Apr-2025 09:24:13 (UTC+8) | - |
| dc.identifier.uri (URI) | https://ah.lib.nccu.edu.tw/item?item_id=176055 | - |
| dc.description.abstract (摘要) | We investigate the relationship between internal succession and tax aggressiveness in Taiwanese family firms chaired by descendants. Our findings indicate that descendant family firms are more likely to engage in tax avoidance than non-descendant firms, all else being equal. Furthermore, Taiwanese descendant family firms with successors who have international educational backgrounds are likely to pursue more aggressive corporate tax avoidance strategies. This study reveals that descendant board chairs prioritize tax costs, suggesting that the benefits of tax avoidance outweigh the associated non-tax costs. | - |
| dc.format.extent | 109 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | Asia-Pacific Journal of Accounting & Economics, Vol.33, No.2, pp.321-338 | - |
| dc.subject (關鍵詞) | Descendant board chair; descendants’ education; tax avoidance; Taiwanese family firms | - |
| dc.title (題名) | Are Taiwanese descendant family firms more aggressive in tax avoidance? | - |
| dc.type (資料類型) | article | - |
| dc.identifier.doi (DOI) | 10.1080/16081625.2025.2479506 | - |
| dc.doi.uri (DOI) | https://doi.org/10.1080/16081625.2025.2479506 | - |
