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| Title: | 經營團隊過度自信與企業避稅
Managerial team overconfidence and tax avoidance |
| Authors: | 林姸妏
Lin, Yen Wen |
| Contributors: | 何怡澄
林姸妏
Lin, Yen Wen |
| Keywords: | 過度自信
經營團隊
租稅規避
Overconfidence
Managerial team
Tax avoidance |
| Date: | 2017 |
| Issue Date: | 2017-07-24 11:58:37 (UTC+8) |
| Abstract: | 本研究欲檢測公司經營團隊中三大要角：總經理、財務長與董事長具有過度自信的人格特質時，會如何影響其決策過程，進而影響到公司的租稅政策。首先分析各別職位對公司租稅規避的影響，再聚焦於過度自信總經理與企業避稅間的關聯如何受到財務長與董事長過度自信的互動和影響。實證結果指出過度自信總經理會使企業產生較高的避稅程度，而在過度自信財務長與過度自信董事長則不具有顯著的結果。此外，過度自信總經理對企業避稅的關聯是否會受到經營團隊其他成員的影響，在主要模型中雖不顯著，但在敏感性分析中卻能發現若將整體經營團隊同時納入考量，過度自信財務長與過度自信董事長分別顯著的趨緩總經理的避稅效果，而在三人皆為過度自信時，則能使總經理的避稅效果產生加成效果。
This study investigates how the characteristics of key positions in managerial team, including CEOs, CFOs and chairmans, would affect firms’ tax policy. In the first place, I examine the effect of three key positions’ overconfidence on tax policy respectively. Subsequently, I focus on how the effect of CEOs’ overconfidence on tax avoidance would interact with CFOs’ and chairmans’ overconfidence. The OLS empirical results indicate that firms with overconfident CEOs would avoid more tax; however, overconfident CFOs and overconfident chairmans have no significant effect on tax avoidance. In addition, the effect of CEOs’ overconfidence on tax avoidance would be significantly affected by the other two members in my sensitivity test, which shows that overconfident CFOs and overconfident chairmans would moderate the effect of CEOs’ overconfidence on tax avoidance respectively; but collectively, they would intensify the effect on tax avoidance. |
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| Description: | 碩士
國立政治大學
會計學系
104353107 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0104353107 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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