媒體報(bào)道、股權(quán)激勵與企業(yè)避稅
發(fā)布時(shí)間：2018-11-15 09:27
【摘要】：基于決策理論、信息不對稱理論及代理理論的分析構(gòu)架,從媒體監(jiān)督的全新視角,選取2008—2014年中國A股上市公司為樣本,采用回歸分析法,實(shí)證檢驗(yàn)了媒體正面報(bào)道、負(fù)面報(bào)道與企業(yè)避稅的關(guān)系以及不同股權(quán)激勵水平下媒體報(bào)道對企業(yè)避稅的影響。研究發(fā)現(xiàn):媒體報(bào)道與企業(yè)避稅程度呈負(fù)相關(guān)關(guān)系,且媒體負(fù)面報(bào)道抑制企業(yè)避稅更顯著;這種負(fù)相關(guān)關(guān)系在國有控股上市公司中表現(xiàn)更強(qiáng);股權(quán)激勵水平低的企業(yè),媒體報(bào)道能夠更加顯著地降低上市公司避稅程度,股權(quán)激勵與媒體報(bào)道存在替代效應(yīng)。該研究不僅豐富了企業(yè)避稅影響因素的認(rèn)識及媒體治理的影響力研究,還對綜合利用多種治理機(jī)制以實(shí)現(xiàn)更好的公司治理具有重要的指導(dǎo)意義。
[Abstract]:Based on the analysis framework of decision theory, information asymmetry theory and agency theory, this paper selects Chinese A-share listed companies from 2008 to 2014 as a sample from the perspective of media supervision, and empirically tests positive media reports by means of regression analysis. The relationship between negative reports and corporate tax avoidance and the influence of media reports on corporate tax avoidance under different equity incentive levels. The results show that the negative correlation between media reports and the degree of corporate tax avoidance is negative, and the negative media reports inhibit corporate tax avoidance more significantly, and the negative correlation is stronger in state-owned listed companies. When the level of equity incentive is low, media report can significantly reduce the degree of tax avoidance of listed companies, and there is a substitution effect between equity incentive and media report. This study not only enriches the understanding of the influencing factors of corporate tax avoidance and the influence of media governance, but also has an important guiding significance for the comprehensive use of various governance mechanisms to achieve better corporate governance.
【作者單位】： 湖南大學(xué)工商管理學(xué)院;
【分類號】：F272.92;F275;F832.51
本文編號：2332905
[Abstract]:Based on the analysis framework of decision theory, information asymmetry theory and agency theory, this paper selects Chinese A-share listed companies from 2008 to 2014 as a sample from the perspective of media supervision, and empirically tests positive media reports by means of regression analysis. The relationship between negative reports and corporate tax avoidance and the influence of media reports on corporate tax avoidance under different equity incentive levels. The results show that the negative correlation between media reports and the degree of corporate tax avoidance is negative, and the negative media reports inhibit corporate tax avoidance more significantly, and the negative correlation is stronger in state-owned listed companies. When the level of equity incentive is low, media report can significantly reduce the degree of tax avoidance of listed companies, and there is a substitution effect between equity incentive and media report. This study not only enriches the understanding of the influencing factors of corporate tax avoidance and the influence of media governance, but also has an important guiding significance for the comprehensive use of various governance mechanisms to achieve better corporate governance.
【作者單位】： 湖南大學(xué)工商管理學(xué)院;
【分類號】：F272.92;F275;F832.51
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1 袁燕;股權(quán)激勵實(shí)施的影響因素[D];山東大學(xué);2008年
2 何璐;股權(quán)激勵水平的效果及其影響因素研究[D];河北大學(xué);2014年
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，本文編號：2332905
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