The relationship between the Pledge of Directors and Supervisors and Corporate Tax avoidance

碩士 === 中原大學 === 會計研究所 === 105 === This study uses the data of the listed companies from the Taiwan Economic News from 2008 to 2015, through the enterprise credit rating as a tool variable for two-stage minimum method to avoid endogenous problems, found that the directors and supervisors equity pledg...

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Main Authors:	Kuo-Hao Chang, 張國浩
Other Authors:	YI-SING LIAO
Format:	Others
Language:	zh-TW
Published:	2017
Online Access:	http://ndltd.ncl.edu.tw/handle/hmap26

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spelling	ndltd-TW-105CYCU53850082019-05-15T23:32:16Z http://ndltd.ncl.edu.tw/handle/hmap26 The relationship between the Pledge of Directors and Supervisors and Corporate Tax avoidance 董監事股權質押與企業避稅之關聯性 Kuo-Hao Chang 張國浩碩士中原大學會計研究所 105 This study uses the data of the listed companies from the Taiwan Economic News from 2008 to 2015, through the enterprise credit rating as a tool variable for two-stage minimum method to avoid endogenous problems, found that the directors and supervisors equity pledge on the cash effective tax rate has negative Influence, that is, corporate directors and supervisors who pledge equity will lead to serious agency problem between managers and shareholders, and the agency problem also makes the company engaged in a more positive tax avoidance behavior. At the same time, this study also compared the using of instrumental variables. We found there is an indeed and endogenous relationship between the directors and supervisors pledge and corporate tax avoidance. YI-SING LIAO 廖益興 2017 學位論文 ; thesis 52 zh-TW
collection	NDLTD
language	zh-TW
format	Others
sources	NDLTD
description	碩士 === 中原大學 === 會計研究所 === 105 === This study uses the data of the listed companies from the Taiwan Economic News from 2008 to 2015, through the enterprise credit rating as a tool variable for two-stage minimum method to avoid endogenous problems, found that the directors and supervisors equity pledge on the cash effective tax rate has negative Influence, that is, corporate directors and supervisors who pledge equity will lead to serious agency problem between managers and shareholders, and the agency problem also makes the company engaged in a more positive tax avoidance behavior. At the same time, this study also compared the using of instrumental variables. We found there is an indeed and endogenous relationship between the directors and supervisors pledge and corporate tax avoidance.
author2	YI-SING LIAO
author_facet	YI-SING LIAO Kuo-Hao Chang 張國浩
author	Kuo-Hao Chang 張國浩
spellingShingle	Kuo-Hao Chang 張國浩 The relationship between the Pledge of Directors and Supervisors and Corporate Tax avoidance
author_sort	Kuo-Hao Chang
title	The relationship between the Pledge of Directors and Supervisors and Corporate Tax avoidance
title_short	The relationship between the Pledge of Directors and Supervisors and Corporate Tax avoidance
title_full	The relationship between the Pledge of Directors and Supervisors and Corporate Tax avoidance
title_fullStr	The relationship between the Pledge of Directors and Supervisors and Corporate Tax avoidance
title_full_unstemmed	The relationship between the Pledge of Directors and Supervisors and Corporate Tax avoidance
title_sort	relationship between the pledge of directors and supervisors and corporate tax avoidance
publishDate	2017
url	http://ndltd.ncl.edu.tw/handle/hmap26
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The relationship between the Pledge of Directors and Supervisors and Corporate Tax avoidance

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