本文選題：社會(huì)責(zé)任表現(xiàn) + 報(bào)告披露意愿��； 參考：《南京審計(jì)大學(xué)學(xué)報(bào)》2017年06期

【摘要】：基于2011—2015年A股上市公司的數(shù)據(jù),對(duì)社會(huì)責(zé)任表現(xiàn)與稅收激進(jìn)度的關(guān)系進(jìn)行研究,實(shí)證結(jié)果表明:社會(huì)責(zé)任表現(xiàn)越好的公司,其稅收激進(jìn)水平越低,并且披露意愿會(huì)對(duì)社會(huì)責(zé)任表現(xiàn)與稅收激進(jìn)度之間的關(guān)系產(chǎn)生影響,社會(huì)責(zé)任表現(xiàn)與稅收激進(jìn)度的負(fù)相關(guān)關(guān)系在應(yīng)規(guī)披露社會(huì)責(zé)任信息的企業(yè)中更加明顯。然而,拓展性檢驗(yàn)發(fā)現(xiàn),最終控制人性質(zhì)對(duì)社會(huì)責(zé)任表現(xiàn)與稅收激進(jìn)度之間的關(guān)系并沒(méi)有產(chǎn)生顯著影響。因此,提高社會(huì)責(zé)任表現(xiàn)對(duì)稅收激進(jìn)度的約束作用,需要強(qiáng)化對(duì)自愿披露社會(huì)責(zé)任報(bào)告企業(yè)的監(jiān)督。
[Abstract]:Based on the data of A-share listed companies in 2011-2015, the relationship between the performance of social responsibility and the progress of tax incentives is studied. The empirical results show that the better the performance of social responsibility, the lower the level of tax radicalization. And the willingness to disclose will have an impact on the relationship between social responsibility performance and tax radicalization. The negative correlation between social responsibility performance and tax incentive progress is more obvious in enterprises that should disclose social responsibility information. However, the extended test found that the relationship between social responsibility performance and tax radicalization was not significantly affected by the nature of ultimate control. Therefore, it is necessary to strengthen the supervision of voluntary disclosure of social responsibility reporting enterprises.
【作者單位】： 河北工業(yè)大學(xué)經(jīng)濟(jì)管理學(xué)院;
【分類號(hào)】：F270;F812.42;F832.51
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本文編號(hào)：2067475