本文選題：投資機會 + 管理層能力��； 參考：《財會月刊》2017年12期

【摘要】：本文以2008~2015年滬深A股上市公司為研究樣本,研究管理層能力對企業(yè)稅收規(guī)避的影響。結果發(fā)現(xiàn):管理層能力越強,企業(yè)稅收規(guī)避程度越低;當企業(yè)面臨較好的投資機會時,管理層能力與稅收規(guī)避之間的負向關系更顯著。該研究表明,管理層能力在決定企業(yè)的稅收規(guī)避決策中會起到非常重要的作用,豐富了企業(yè)稅收規(guī)避影響因素、管理層能力經濟后果的相關理論研究。
[Abstract]:This paper takes Shanghai and Shenzhen A-share listed companies as research samples from 2008 to 2015 to study the influence of management ability on corporate tax evasion. The results show that the stronger the management ability, the lower the degree of tax evasion, and the more significant the negative relationship between the management ability and tax evasion is when the enterprise is faced with better investment opportunities. The research shows that the management ability plays a very important role in the decision of tax evasion, which enriches the theoretical research on the influencing factors of tax evasion and the economic consequences of management ability.
【作者單位】： 貴州財經大學會計學院;中央財經大學會計學院;
【基金】：貴州省教育廳人文社科基金項目(項目編號:11SSD001)
【分類號】：F812.42;F275;F832.51
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本文編號：1897797